Jbs Group (Scotland) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3

Registered number: SC547646

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		1,557,753		1,557,753

			1,557,753		1,557,753
CURRENT ASSETS
Debtors	5	130,131		282,803

		130,131		282,803
NET CURRENT ASSETS (LIABILITIES)			130,131		282,803

TOTAL ASSETS LESS CURRENT LIABILITIES			1,687,884		1,840,556

Creditors: Amounts Falling Due After More Than One Year	6		(1,627,282 )		(1,779,954 )

NET ASSETS			60,602		60,602

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			60,502		60,502

SHAREHOLDERS' FUNDS			60,602		60,602

Page 1

Page 2

Jbs Group (Scotland) Ltd

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M Mccafferty

Director

14/09/2026

The notes on page 3 form part of these financial statements.

1. General Information

Jbs Group (Scotland) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC547646 . The registered office is South View, Dales Industrial Estate, Peterhead, Aberdeenshire, AB42 3GZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 May 2025	1,557,753

As at 30 April 2026	1,557,753

Provision
As at 1 May 2025	-

As at 30 April 2026	-

Net Book Value
As at 30 April 2026	1,557,753

As at 1 May 2025	1,557,753

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	130,131	282,803

6. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Participator loan	1,627,282	1,779,954

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100