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REGISTERED NUMBER: SC218207 (Scotland)















Report of the Director and

Unaudited Financial Statements for the Year Ended 30 April 2023

for

Art Deco Carron Restaurant Ltd.

Art Deco Carron Restaurant Ltd. (Registered number: SC218207)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Report of the Director 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 5


Art Deco Carron Restaurant Ltd.

Company Information
for the Year Ended 30 April 2023







DIRECTOR: J Morrison





REGISTERED OFFICE: 18 Bon Accord Crescent
Aberdeen
Aberdeenshire
AB11 6XY





REGISTERED NUMBER: SC218207 (Scotland)





ACCOUNTANTS: MacDonald Accountancy Services
11 Margaret Street
Stonehaven
Aberdeenshire
AB39 2AY

Art Deco Carron Restaurant Ltd. (Registered number: SC218207)

Report of the Director
for the Year Ended 30 April 2023

The director presents his report with the financial statements of the company for the year ended 30 April 2023.

DIRECTOR
J Morrison held office during the whole of the period from 1 May 2022 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





J Morrison - Director


24 October 2023

Art Deco Carron Restaurant Ltd. (Registered number: SC218207)

Income Statement
for the Year Ended 30 April 2023

30.4.23 30.4.22
£    £   

TURNOVER - -

Administrative expenses 8,444 12,906
(8,444 ) (12,906 )

Other operating income 22,800 22,800
OPERATING PROFIT and
PROFIT BEFORE TAXATION 14,356 9,894

Tax on profit 2,918 1,880
PROFIT FOR THE FINANCIAL YEAR 11,438 8,014

Art Deco Carron Restaurant Ltd. (Registered number: SC218207)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 128,170 128,170

CURRENT ASSETS
Cash at bank 71,316 59,840

CREDITORS
Amounts falling due within one year 5 18,121 17,083
NET CURRENT ASSETS 53,195 42,757
TOTAL ASSETS LESS CURRENT
LIABILITIES

181,365

170,927

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 181,265 170,827
SHAREHOLDERS' FUNDS 181,365 170,927

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 24 October 2023 and were signed by:





J Morrison - Director


Art Deco Carron Restaurant Ltd. (Registered number: SC218207)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Art Deco Carron Restaurant Ltd. 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.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2022
and 30 April 2023 128,170
NET BOOK VALUE
At 30 April 2023 128,170
At 30 April 2022 128,170

Art Deco Carron Restaurant Ltd. (Registered number: SC218207)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Taxation and social security 2,918 1,880
Other creditors 15,203 15,203
18,121 17,083