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REGISTERED NUMBER: SC661910 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

MOUNTAIN CAFE AVIEMORE LIMITED

MOUNTAIN CAFE AVIEMORE LIMITED (REGISTERED NUMBER: SC661910)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MOUNTAIN CAFE AVIEMORE LIMITED

COMPANY INFORMATION
For The Year Ended 30 September 2023







DIRECTOR: Mrs K J Gilmour





REGISTERED OFFICE: 120 High Street
Grantown-On-Spey
PH26 3EL





REGISTERED NUMBER: SC661910 (Scotland)





ACCOUNTANTS: R A Clement Associates
5 Argyll Square
OBAN
Argyll
PA34 4AZ

MOUNTAIN CAFE AVIEMORE LIMITED (REGISTERED NUMBER: SC661910)

BALANCE SHEET
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,296 5,852
Tangible assets 5 44,002 55,042
45,298 60,894

CURRENT ASSETS
Stocks 10,500 8,500
Debtors 6 41,024 28,260
Cash at bank 8,601 5,292
60,125 42,052
CREDITORS
Amounts falling due within one year 7 90,375 90,772
NET CURRENT LIABILITIES (30,250 ) (48,720 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

15,048

12,174

PROVISIONS FOR LIABILITIES 6,373 -
NET ASSETS 8,675 12,174

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 8,673 12,172
SHAREHOLDERS' FUNDS 8,675 12,174

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

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

The director acknowledges her 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.

MOUNTAIN CAFE AVIEMORE LIMITED (REGISTERED NUMBER: SC661910)

BALANCE SHEET - continued
30 September 2023


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 director and authorised for issue on 14 February 2024 and were signed by:





Mrs K J Gilmour - Director


MOUNTAIN CAFE AVIEMORE LIMITED (REGISTERED NUMBER: SC661910)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 September 2023

1. STATUTORY INFORMATION

Mountain Cafe Aviemore 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website & branding is being amortised evenly over its estimated useful life of three years.

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 - 20% on reducing balance
Computer equipment - 33% on reducing balance

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.

MOUNTAIN CAFE AVIEMORE LIMITED (REGISTERED NUMBER: SC661910)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 September 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Website &
branding
£   
COST
At 1 October 2022
and 30 September 2023 13,682
AMORTISATION
At 1 October 2022 7,830
Amortisation for year 4,556
At 30 September 2023 12,386
NET BOOK VALUE
At 30 September 2023 1,296
At 30 September 2022 5,852

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 October 2022
and 30 September 2023 79,503 543 80,046
DEPRECIATION
At 1 October 2022 24,702 302 25,004
Charge for year 10,960 80 11,040
At 30 September 2023 35,662 382 36,044
NET BOOK VALUE
At 30 September 2023 43,841 161 44,002
At 30 September 2022 54,801 241 55,042

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 562 2,753
Other debtors 40,462 25,507
41,024 28,260

MOUNTAIN CAFE AVIEMORE LIMITED (REGISTERED NUMBER: SC661910)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 September 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 4,615 5,013
Taxation and social security 5,415 1,495
Other creditors 80,345 84,264
90,375 90,772