BJ'S OF SANQUHAR LTD


Director	MONTEITH, Leanne


Registered Address	Letham Cache Accountants
	5 Victoria Place
	Airdrie
	ML6 9BU


Registered Number	SC827850 (Scotland)

Balance Sheet as at
30 November 2025

	Notes	2025
		£	£
Fixed assets
Tangible assets	3		92,645
			92,645
Current assets
Cash at bank and on hand		12,423
		12,423
Creditors amounts falling due within one year	4	(36,266)
Net current assets (liabilities)			(23,843)
Total assets less current liabilities			68,802
Creditors amounts falling due after one year	5		(36,989)
Net assets			31,813
Capital and reserves
Called up share capital			100
Profit and loss account			31,713
Shareholders' funds			31,813

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 27 October 2026, and are signed on its behalf by:

MONTEITH, Leanne
Director
Registered Company No. SC827850

BJ'S OF SANQUHAR LTD

Notes to the Financial Statements
for the period ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	15
	Vehicles	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025
	Average number of employees during the year	4

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	Additions	111,927
	At 30 November 25	111,927
	Depreciation and impairment
	Charge for year	19,282
	At 30 November 25	19,282
	Net book value
	At 30 November 25	92,645
	At 03 November 24	-

4.	Creditors: amounts due within one year

		2025
		£
	Bank borrowings and overdrafts	3,535
	Taxation and social security	10,595
	Finance lease and HP contracts	10,237
	Other creditors	10,399
	Accrued liabilities and deferred income	1,500
	Total	36,266

5.	Creditors: amounts due after one year

		2025
		£
	Bank borrowings and overdrafts	3,589
	Other creditors	33,400
	Total	36,989

6.	Obligations under finance leases

		2025
		£
	Finance lease and HP contracts	43,637

7.	Directors advances, credits and guarantees
	At the year-end, there was a balance owed to the Directors by BJ's of Sanquhar Ltd of £8,786. This loan is interest-free and is repayable on demand.

8.	Controlling party
	There is no ultimate controlling party.