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AMUSE RESTAURANT ABERDEEN LIMITED

Registered Number
SC724661
(Scotland)

Unaudited Financial Statements for the Period ended
30 June 2023

AMUSE RESTAURANT ABERDEEN LIMITED
Company Information
for the period from 28 February 2022 to 30 June 2023

Director

DALGLEISH, Kevin James

Registered Address

1 Queens Terrace
Aberdeen
AB10 1XL

Registered Number

SC724661 (Scotland)
AMUSE RESTAURANT ABERDEEN LIMITED
Balance Sheet as at
30 June 2023

Notes

2023

£

£

Fixed assets
Tangible assets551,724
51,724
Current assets
Debtors6280,065
Cash at bank and on hand65,934
345,999
Creditors amounts falling due within one year7(294,163)
Net current assets (liabilities)51,836
Total assets less current liabilities103,560
Provisions for liabilities8(9,828)
Net assets93,732
Capital and reserves
Called up share capital10
Profit and loss account93,722
Shareholders' funds93,732
The financial statements were approved and authorised for issue by the Director on 19 September 2023, and are signed on its behalf by:
DALGLEISH, Kevin James
Director
Registered Company No. SC724661
AMUSE RESTAURANT ABERDEEN LIMITED
Notes to the Financial Statements
for the period ended 30 June 2023

1.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.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery5
Fixtures and fittings5
Office Equipment5
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

2023
Average number of employees during the year23
5.Property, plant and equipment

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
Additions4,08057,49910,59572,174
At 30 June 234,08057,49910,59572,174
Depreciation and impairment
Charge for year1,15716,2913,00220,450
At 30 June 231,15716,2913,00220,450
Net book value
At 30 June 232,92341,2087,59351,724
At 27 February 22----
6.Debtors

2023

£
Trade debtors / trade receivables280,065
Total280,065
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

£
Trade creditors / trade payables182,297
Bank borrowings and overdrafts863
Taxation and social security111,003
Total294,163
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Provisions for liabilities

2023

£
Net deferred tax liability (asset)9,828
Total9,828