1 October 2022 false No description of principal activity Taxfiler 2023.10 SC543426business:PrivateLimitedCompanyLtd2022-10-012023-09-30 SC5434262022-09-30 SC5434262022-10-012023-09-30 SC543426business:AuditExemptWithAccountantsReport2022-10-012023-09-30 SC543426business:FilletedAccounts2022-10-012023-09-30 SC5434262023-09-30 SC543426business:Director12022-10-012023-09-30 SC543426business:RegisteredOffice2022-10-012023-09-30 SC5434262022-09-30 SC543426core:WithinOneYear2023-09-30 SC543426core:WithinOneYear2022-09-30 SC543426core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 SC543426core:ShareCapitalcore:PreviouslyStatedAmount2022-09-30 SC543426core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 SC543426core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 SC543426core:PreviouslyStatedAmount2023-09-30 SC543426core:PreviouslyStatedAmount2022-09-30 SC543426business:SmallEntities2022-10-012023-09-30 SC543426countries:Scotland2022-10-012023-09-30 SC543426core:FurnitureFittings2022-10-012023-09-30 SC543426core:FurnitureFittings2022-09-30 SC543426core:FurnitureFittings2023-09-30 SC543426core:AfterOneYear2023-09-30 SC543426core:AfterOneYear2022-09-30 SC5434262021-10-012022-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC543426 (Scotland)
Balbedie Bars Ltd Unaudited accounts for the year ended 30 September 2023
Balbedie Bars Ltd Unaudited accounts Contents
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Balbedie Bars Ltd Company Information for the year ended 30 September 2023
Director
Gordon James Turnbull
Company Number
SC543426 (Scotland)
Registered Office
GRAPES 77 CLERK STREET EDINBURGH EH8 9JG SCOTLAND
Accountants
Oak Team Associates Limited 272 Bath Street Glasgow G2 4JR
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Balbedie Bars Ltd Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,967 
1,160 
Current assets
Inventories
5,946 
5,946 
Debtors
130,935 
76,596 
Cash at bank and in hand
72,363 
68,673 
209,244 
151,215 
Creditors: amounts falling due within one year
(61,654)
(54,889)
Net current assets
147,590 
96,326 
Net assets
152,557 
97,486 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
152,457 
97,386 
Shareholders' funds
152,557 
97,486 
For the year ending 30 September 2023 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 15 November 2023 and were signed on its behalf by
Gordon James Turnbull Director Company Registration No. SC543426
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Balbedie Bars Ltd Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Balbedie Bars Ltd is a private company, limited by shares, registered in Scotland, registration number SC543426. The registered office is GRAPES, 77 CLERK STREET, EDINBURGH, EH8 9JG, SCOTLAND.
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:
Fixtures & fittings
20% on a straight line basis
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 October 2022
3,611 
Additions
5,662 
At 30 September 2023
9,273 
Depreciation
At 1 October 2022
2,451 
Charge for the year
1,855 
At 30 September 2023
4,306 
Net book value
At 30 September 2023
4,967 
At 30 September 2022
1,160 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,435 
14,696 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
122,500 
61,900 
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Balbedie Bars Ltd Notes to the Accounts for the year ended 30 September 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
6,757 
5,005 
Trade creditors
30,992 
27,621 
Taxes and social security
13,905 
12,263 
Loans from directors
10,000 
10,000 
61,654 
54,889 
7
Average number of employees
During the year the average number of employees was 8 (2022: 8).
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