James MacNaughton & Son Limited Filleted accounts for Companies House (small and micro)

JAMES MACNAUGHTON & SON LIMITED - Company Information

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COMPANY REGISTRATION NUMBER: SC160004

James MacNaughton & Son Limited

Filleted Unaudited Financial Statements

31 December 2021

James MacNaughton & Son Limited

Statement of Financial Position

31 December 2021

	2021	2020
Note	£	£

Capital and reserves

Called up share capital	4	166,864	166,864
Profit and loss account		( 166,864)	( 166,864)
		---------	---------
Shareholder funds		–	–
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

The company did not trade during the current year or prior year and has not made either a profit or loss.

For the year ending 31 December 2021 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 28 September 2022 , and are signed on behalf of the board by:

J-P Daeschler

Director

Company registration number: SC160004

James MacNaughton & Son Limited

Notes to the Financial Statements

Year ended 31 December 2021

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is The Steading, Dunkeld House Hotel, Dunkeld, PH08 0HX, Scotland.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Income statement

The company is dormant as defined by section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current year or prior year and therefore no income statement is presented within these financial statements. There have been no movements in shareholder funds during the current year or prior year.

4. Called up share capital

Issued, called up and fully paid

2021		2020
No.	£	No.	£

Ordinary shares of £ 0.143539 each	1,162,500	166,864	1,162,500	166,864
	------------	---------	------------	---------

5. Controlling party

The ultimate parent company is The Albion Gunmakers Group Ltd, a company registered in England and Wales.