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REGISTERED NUMBER: SC274770 (Scotland)















Unaudited Financial Statements for the Year Ended 30 November 2022

for

ROB ROY BAR LIMITED

ROB ROY BAR LIMITED (REGISTERED NUMBER: SC274770)

Contents of the Financial Statements
for the Year Ended 30 November 2022










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROB ROY BAR LIMITED

Company Information
for the Year Ended 30 November 2022







DIRECTORS: S Cruickshank
J L Cruickshank





REGISTERED OFFICE: Coach House
Bieldside
Aberdeen
AB15 9BQ





REGISTERED NUMBER: SC274770 (Scotland)






ROB ROY BAR LIMITED (REGISTERED NUMBER: SC274770)

Balance Sheet
30 November 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 19,290 35,844

CURRENT ASSETS
Stocks 6,000 7,000
Debtors 5 8,028 54,274
Cash at bank and in hand 37,922 23,787
51,950 85,061
CREDITORS
Amounts falling due within one year 6 89,606 86,285
NET CURRENT LIABILITIES (37,656 ) (1,224 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(18,366

)

34,620

CREDITORS
Amounts falling due after more than one
year

7

38,345

47,136
NET LIABILITIES (56,711 ) (12,516 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (56,811 ) (12,616 )
(56,711 ) (12,516 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ROB ROY BAR LIMITED (REGISTERED NUMBER: SC274770)

Balance Sheet - continued
30 November 2022


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 October 2023 and were signed on its behalf by:





S Cruickshank - Director


ROB ROY BAR LIMITED (REGISTERED NUMBER: SC274770)

Notes to the Financial Statements
for the Year Ended 30 November 2022


1. STATUTORY INFORMATION

Rob Roy Bar Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

ROB ROY BAR LIMITED (REGISTERED NUMBER: SC274770)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2022


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2021 - 13 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2021 141,463
Additions 11,943
Disposals (14,500 )
At 30 November 2022 138,906
DEPRECIATION
At 1 December 2021 105,619
Charge for year 13,997
At 30 November 2022 119,616
NET BOOK VALUE
At 30 November 2022 19,290
At 30 November 2021 35,844

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Other debtors 8,028 54,274

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Bank loans and overdrafts 6,000 12,000
Hire purchase contracts 4,086 15,247
Trade creditors 23,986 15,302
Taxation and social security 32,373 31,552
Other creditors 23,161 12,184
89,606 86,285

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2022 2021
£    £   
Bank loans 29,000 39,000
Hire purchase contracts 7,861 -
Trade creditors - 8,136
Other creditors 1,484 -
38,345 47,136