01/04/2025 31/03/2026 31/03/2026 false Taxpad 26.1020.1321.20 SC6101782025-03-31 SC6101782026-03-31 SC610178business:SmallEntities2025-04-012026-03-31 SC610178business:FullAccounts2025-04-012026-03-31 SC6101782025-04-012026-03-31 SC610178business:PrivateLimitedCompanyLtd2025-04-012026-03-31 SC610178countries:Scotland2025-04-012026-03-31 SC610178business:Director12025-04-012026-03-31 SC610178business:Director22025-04-012026-03-31 SC610178business:RegisteredOffice2025-04-012026-03-31 SC610178core:WithinOneYear2026-03-31 SC610178core:WithinOneYear2025-03-31 SC610178core:ShareCapital2026-03-31 SC610178core:ShareCapital2025-03-31 SC610178core:RetainedEarningsAccumulatedLosses2026-03-31 SC610178core:RetainedEarningsAccumulatedLosses2025-03-31 SC610178business:AuditExemptWithAccountantsReport2025-04-012026-03-31 SC610178core:PlantMachinery2025-04-012026-03-31 SC610178core:FurnitureFittings2025-04-012026-03-31 SC610178core:ComputerEquipment2025-04-012026-03-31 SC6101782024-04-012025-03-31 SC610178core:PlantMachinery2025-03-31 SC610178core:FurnitureFittings2025-03-31 SC610178core:ComputerEquipment2025-03-31 SC610178core:PlantMachinery2026-03-31 SC610178core:FurnitureFittings2026-03-31 SC610178core:ComputerEquipment2026-03-31 iso4217:GBP xbrli:pure
Company registration number: SC610178 (Scotland)
 
Leonard Jane Limited Unaudited financial statements For the year ended 31 March 2026
Leonard Jane LimitedCompany No. SC610178
Unaudited financial statements for the year ended 31 March 2026
 
CONTENTS
 
Company information3
Directors' report4
Accountants' report5
Balance sheet6
Notes7-8
Leonard Jane LimitedCompany No. SC610178
Company information for the year ended 31 March 2026
 
DirectorsZarah Evans Gary Walsh
 
Company numberSC610178 (Scotland)
 
Registered office3 Barossa Place Perth PH1 5HG
 
AccountantFraser + Accountants
3 Barossa Place Perth PH1 5HG
Leonard Jane LimitedCompany No. SC610178
Directors' Report for the year ended 31 March 2026
 
The directors present their report and the financial statements for the year ended 31 March 2026.
 
Principal Activity
 
The principal activity of the company during the year was the provision of Furnished Holiday Lets and consultancy services.
 
Directors
 
Zarah Evans Gary Walsh
 
Statement of directors' responsibilities
 
The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations. Company law requires the directors to prepare accounts for each financial year. Under that law, the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to: • select suitable accounting policies and then apply them consistently; • make judgements and estimates that are reasonable and prudent; • prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
 
Signed on behalf of the board of directors
 
_________________________________________________________
 
Zarah Evans
Director
 
Approved by the board on 22 October 2026
Leonard Jane LimitedCompany No. SC610178
Accountants' report for the year ended 31 March 2026
 
Accountants' report to the board of directors of Leonard Jane Limited on the preparation of the unaudited financial statements for the year ended 31 March 2026
 
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Leonard Jane Limited for the year ended 31 March 2026 as set out on pages 6-8 from the company's accounting records and from information and explanations you have given us. This report is made solely to the board of directors of Leonard Jane Limited as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Leonard Jane Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Leonard Jane Limited and its board of directors as a body for our work or for this report. It is your duty to ensure that Leonard Jane Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profits and losses of Leonard Jane Limited. You consider that Leonard Jane Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Leonard Jane Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. Fraser + Accountants 3 Barossa Place Perth PH1 5HG
22 October 2026
Leonard Jane LimitedCompany No. SC610178
Balance sheet as at 31 March 2026
20262025
Note££
Fixed assets
Tangible assets469,37368,008
Investment property51,570,8711,525,117
1,640,2441,593,125
Current assets
Debtors64,507-
Cash at bank and in hand16,6351,228
21,1421,228
Creditors: amounts falling due within one year7(1,452,928)(1,357,943)
Net current liabilities(1,431,786)(1,356,715)
Total assets less current liabilities208,458236,410
Net assets208,458236,410
Capital and reserves
Called up share capital22
Profit and loss account208,456236,408
Shareholders' funds208,458236,410
 
For the year ending 31 March 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.
 
These accounts were approved by the board of directors on 22 October 2026 and were signed on its behalf by: __________________________________________________ Zarah Evans
Leonard Jane LimitedCompany No. SC610178
Notes to the accounts
 
1 Accounting policies
 
1.1 Basis of preparation
 
The accounts have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities and the Companies Act 2006.
 
1.2 Turnover
 
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.  
 
1.3 Tangible fixed assets
 
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided to write down the cost of tangible fixed assets, on a straight line basis, to their residual values over their estimated useful lives as follows:  
Plant and machinery20% reducing balance
Fixtures and fittings20% reducing balance
Computers20% reducing balance
 
1.4 Investment properties
 
Investment property is included at fair value. Changes in fair value are recognised in the profit and loss account.
 
2 Average number of employees
 
The average number of employees during the year was: 2 (2025: 2).
 
3 Tax on profit
 
20262025
££
--
Income tax represents the sum of tax currently payable and deferred tax.
Leonard Jane LimitedCompany No. SC610178
Notes to the accounts
 
4 Tangible Assets
 
Plant and machineryFixtures and fittingsComputer equipmentTotal
££££
Cost
As at 1 April 202511,987125,3737,500144,860
Additions18,708--18,708
As at 31 March 202630,695125,3737,500163,568
Depreciation
As at 1 April 20257,60063,6595,59376,852
Charged in year4,61912,34338117,343
As at 31 March 202612,21976,0025,97494,195
Net book value
As at 31 March 202618,47649,3711,52669,373
As at 1 April 20254,38761,7141,90768,008
 
5 Investment Property
2026
£
Fair value at 1 April 20251,525,117
Additions-
Disposals-
Net gain from fair value adjustments45,754
Transfers to tangible fixed assets-
Other changes-
At 31 March 20261,570,871
 
6 Debtors
20262025
££
Trade debtors4,507-
4,507-
 
7 Creditors: amounts falling due within one year
20262025
££
Loans from directors1,452,1481,357,943
Accruals and deferred income780-
1,452,9281,357,943