AJG Locum - Filleted accounts

Registered number

SC844396

AJG Locum

Filleted Accounts

30 April 2026

AJG Locum
Registered number:		SC844396
Balance Sheet
as at 30 April 2026

Notes			2026
£
Current assets
Cash at bank and in hand		3,640

Creditors: amounts falling due within one year	3	(3,463)

Net current assets			177

Net assets			177

Capital and reserves
Called up share capital			100
Profit and loss account			77

Shareholders' funds			177

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A Gault
Director
Approved by the board on 12 October 2026

AJG Locum
Notes to the Accounts
for the period from 8 April 2025 to 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services is recognised by reference to the stage of completion of the contract.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees	2026
Number

	Average number of persons employed by the company	1


3	Creditors: amounts falling due within one year	2026
£

	Taxation and social security costs	253
	Other creditors	3,210
		3,463


4	Other information

	AJG Locum is a private company limited by shares and incorporated in Scotland. Its registered office is:
	20 Zetland Avenue
	Fort William
	Highlands
	PH33 6LL