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Company Registration No. SC464993 (Scotland)
Dalmellington Country Butchers Ltd Unaudited accounts for the year ended 31 December 2022
Dalmellington Country Butchers Ltd Unaudited accounts Contents
Page
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Dalmellington Country Butchers Ltd Company Information for the year ended 31 December 2022
Director
William Laidlaw
Company Number
SC464993 (Scotland)
Registered Office
34 NEWMARKET STREET AYR KA7 1LP
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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Dalmellington Country Butchers Ltd Statement of financial position as at 31 December 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
57,341 
58,343 
Current assets
Inventories
2,100 
3,782 
Debtors
1,605 
2,156 
Cash at bank and in hand
2,506 
3,145 
6,211 
9,083 
Creditors: amounts falling due within one year
(43,589)
(40,316)
Net current liabilities
(37,378)
(31,233)
Total assets less current liabilities
19,963 
27,110 
Creditors: amounts falling due after more than one year
(18,990)
(23,407)
Net assets
973 
3,703 
Capital and reserves
Called up share capital
100 
100 
Capital contribution reserve
49,023 
49,023 
Profit and loss account
(48,150)
(45,420)
Shareholders' funds
973 
3,703 
For the year ending 31 December 2022 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 director acknowledges his 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 and authorised for issue on 4 September 2023 and were signed on its behalf by
William Laidlaw Director Company Registration No. SC464993
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Dalmellington Country Butchers Ltd Notes to the Accounts for the year ended 31 December 2022
1
Statutory information
Dalmellington Country Butchers Ltd is a private company, limited by shares, registered in Scotland, registration number SC464993. The registered office is 34 NEWMARKET STREET, AYR, KA7 1LP.
2
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Plant & machinery
20% Reducing
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2022
140,660 
Additions
10,667 
At 31 December 2022
151,327 
Depreciation
At 1 January 2022
82,317 
Charge for the year
11,669 
At 31 December 2022
93,986 
Net book value
At 31 December 2022
57,341 
At 31 December 2021
58,343 
5
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
VAT
1,605 
2,156 
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Dalmellington Country Butchers Ltd Notes to the Accounts for the year ended 31 December 2022
6
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Trade creditors
7,797 
4,662 
Taxes and social security
2,274 
2,007 
Loans from directors
33,518 
33,647 
43,589 
40,316 
7
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Obligations under finance leases and hire purchase contracts
18,990 
23,407 
8
Average number of employees
During the year the average number of employees was 4 (2021: 4).
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