Company Registration No. SC722100 (Scotland)
JOHNSON DUNCAN COMPANY LIMITED
Unaudited accounts
for the year ended 28 February 2026
JOHNSON DUNCAN COMPANY LIMITED
Unaudited accounts
Contents
JOHNSON DUNCAN COMPANY LIMITED
Company Information
for the year ended 28 February 2026
Directors
Scott Johnson
Alan Duncan
Company Number
SC722100 (Scotland)
Registered Office
20 Broadcroft
Kirkintilloch
Glasgow
Lanarkshire
G66 1HP
Scotland
Accountants
WBG Accounting Services
56 Ashgillhead Road
Larkhall
Larkhall
ML9 3AE
JOHNSON DUNCAN COMPANY LIMITED
Statement of financial position
as at 28 February 2026
Tangible assets
53,547
71,396
Debtors
1,415,346
1,339,412
Cash at bank and in hand
1,840,819
2,178,078
Creditors: amounts falling due within one year
(2,782,255)
(3,262,670)
Net current assets
473,910
254,820
Net assets
527,457
326,216
Called up share capital
100
100
Profit and loss account
527,357
326,116
Shareholders' funds
527,457
326,216
For the year ending 28 February 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 21 July 2026 and were signed on its behalf by
Scott Johnson
Director
Company Registration No. SC722100
JOHNSON DUNCAN COMPANY LIMITED
Notes to the Accounts
for the year ended 28 February 2026
JOHNSON DUNCAN COMPANY LIMITED is a private company, limited by shares, registered in Scotland, registration number SC722100. The registered office is 20 Broadcroft, Kirkintilloch, Glasgow, Lanarkshire, G66 1HP, Scotland.
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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.
These financial statements for the year ended 28 February 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 March 2024.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Motor vehicles
25% Reducing Balance
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Tangible fixed assets
Motor vehicles
At 28 February 2026
110,945
Charge for the year
17,849
At 28 February 2026
57,398
At 28 February 2026
53,547
At 28 February 2025
71,396
JOHNSON DUNCAN COMPANY LIMITED
Notes to the Accounts
for the year ended 28 February 2026
Amounts falling due within one year
Trade debtors
709,744
1,169,265
Amounts due from group undertakings etc.
541,538
-
Other debtors
164,064
170,147
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Creditors: amounts falling due within one year
2026
2025
Trade creditors
1,618,955
2,005,584
Taxes and social security
154,203
102,716
At the date of the accounts the directors owed £164064 (2025 £170147). The loans are interest free and are repayable on demand
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Average number of employees
During the year the average number of employees was 4 (2025: 4).