1 July 2025 false No description of principal activity Taxfiler 2024.6 SC813796business:PrivateLimitedCompanyLtd2025-07-012026-06-30 SC8137962025-06-30 SC8137962025-07-012026-06-30 SC813796business:AuditExemptWithAccountantsReport2025-07-012026-06-30 SC813796business:FilletedAccounts2025-07-012026-06-30 SC8137962026-06-30 SC813796business:Director12025-07-012026-06-30 SC813796business:Director22025-07-012026-06-30 SC813796business:RegisteredOffice2025-07-012026-06-30 SC8137962025-06-30 SC813796core:WithinOneYear2026-06-30 SC813796core:WithinOneYear2025-06-30 SC813796core:AfterOneYear2026-06-30 SC813796core:AfterOneYear2025-06-30 SC813796core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-06-30 SC813796core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-06-30 SC813796core:PreviouslyStatedAmount2026-06-30 SC813796core:PreviouslyStatedAmount2025-06-30 SC813796business:SmallEntities2025-07-012026-06-30 SC813796countries:Scotland2025-07-012026-06-30 SC813796core:LandBuildings2025-07-012026-06-30 SC813796core:LandBuildings2025-06-30 SC813796core:LandBuildings2026-06-30 SC8137962024-07-012025-06-30 iso4217:GBP xbrli:pure
Company Registration No. SC813796 (Scotland)
Jarratt Homes Ltd Unaudited accounts for the year ended 30 June 2026
Jarratt Homes Ltd Unaudited accounts Contents
Page
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Jarratt Homes Ltd Company Information for the year ended 30 June 2026
Directors
Alicia Jarratt Mark Nicholas Jarratt
Company Number
SC813796 (Scotland)
Registered Office
Brooklea Oakleigh Road North Kessock Inverness IV1 3XW Scotland
Accountants
Signature Accounting Solutions Ltd 3rd Floor 33 Academy Street Inverness IV1 1JN
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Jarratt Homes Ltd Statement of financial position as at 30 June 2026
2026 
2025 
Notes
£ 
£ 
Called up share capital not paid
(2)
(2)
Fixed assets
Tangible assets
453,401 
206,295 
Current assets
Cash at bank and in hand
2,113 
1,511 
Creditors: amounts falling due within one year
(135,005)
(66,521)
Net current liabilities
(132,892)
(65,010)
Total assets less current liabilities
320,507 
141,283 
Creditors: amounts falling due after more than one year
(341,831)
(156,431)
Net liabilities
(21,324)
(15,148)
Capital and reserves
Profit and loss account
(21,324)
(15,148)
Shareholders' funds
(21,324)
(15,148)
For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 September 2026 and were signed on its behalf by
Mark Nicholas Jarratt Director Company Registration No. SC813796
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Jarratt Homes Ltd Notes to the Accounts for the year ended 30 June 2026
1
Statutory information
Jarratt Homes Ltd is a private company, limited by shares, registered in Scotland, registration number SC813796. The registered office is Brooklea Oakleigh Road, North Kessock, Inverness, IV1 3XW, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2%
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 July 2025
210,466 
Additions
256,444 
At 30 June 2026
466,910 
Depreciation
At 1 July 2025
4,171 
Charge for the year
9,338 
At 30 June 2026
13,509 
Net book value
At 30 June 2026
453,401 
At 30 June 2025
206,295 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Loans from directors
134,555 
65,182 
Accruals
450 
1,339 
135,005 
66,521 
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Jarratt Homes Ltd Notes to the Accounts for the year ended 30 June 2026
6
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
341,831 
156,431 
7
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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