2022-08-012023-07-312023-07-31falseSC483065TRUFFELOS LTD2024-03-2610710iso4217:GBPxbrli:pureSC4830652022-08-01SC4830652023-07-31SC4830652022-08-012023-07-31SC4830652021-08-01SC4830652022-07-31SC4830652021-08-012022-07-31SC483065bus:SmallEntities2022-08-012023-07-31SC483065bus:AuditExempt-NoAccountantsReport2022-08-012023-07-31SC483065bus:AbridgedAccounts2022-08-012023-07-31SC483065bus:PrivateLimitedCompanyLtd2022-08-012023-07-31SC483065core:WithinOneYear2023-07-31SC483065core:AfterOneYear2023-07-31SC483065core:WithinOneYear2022-07-31SC483065core:AfterOneYear2022-07-31SC483065core:ShareCapital2023-07-31SC483065core:SharePremium2023-07-31SC483065core:RevaluationReserve2023-07-31SC483065core:OtherReservesSubtotal2023-07-31SC483065core:RetainedEarningsAccumulatedLosses2023-07-31SC483065core:ShareCapital2022-07-31SC483065core:SharePremium2022-07-31SC483065core:RevaluationReserve2022-07-31SC483065core:OtherReservesSubtotal2022-07-31SC483065core:RetainedEarningsAccumulatedLosses2022-07-31SC483065core:LandBuildings2023-07-31SC483065core:PlantMachinery2023-07-31SC483065core:Vehicles2023-07-31SC483065core:FurnitureFittings2023-07-31SC483065core:OfficeEquipment2023-07-31SC483065core:NetGoodwill2023-07-31SC483065core:IntangibleAssetsOtherThanGoodwill2023-07-31SC483065core:ListedExchangeTraded2023-07-31SC483065core:UnlistedNon-exchangeTraded2023-07-31SC483065core:LandBuildings2022-07-31SC483065core:PlantMachinery2022-07-31SC483065core:Vehicles2022-07-31SC483065core:FurnitureFittings2022-07-31SC483065core:OfficeEquipment2022-07-31SC483065core:NetGoodwill2022-07-31SC483065core:IntangibleAssetsOtherThanGoodwill2022-07-31SC483065core:ListedExchangeTraded2022-07-31SC483065core:UnlistedNon-exchangeTraded2022-07-31SC483065core:LandBuildings2022-08-012023-07-31SC483065core:PlantMachinery2022-08-012023-07-31SC483065core:Vehicles2022-08-012023-07-31SC483065core:FurnitureFittings2022-08-012023-07-31SC483065core:OfficeEquipment2022-08-012023-07-31SC483065core:NetGoodwill2022-08-012023-07-31SC483065core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-31SC483065core:ListedExchangeTraded2022-08-012023-07-31SC483065core:UnlistedNon-exchangeTraded2022-08-012023-07-31SC483065core:MoreThanFiveYears2022-08-012023-07-31SC483065core:Non-currentFinancialInstruments2023-07-31SC483065core:Non-currentFinancialInstruments2022-07-31SC483065dpl:CostSales2022-08-012023-07-31SC483065dpl:DistributionCosts2022-08-012023-07-31SC483065core:LandBuildings2022-08-012023-07-31SC483065core:PlantMachinery2022-08-012023-07-31SC483065core:Vehicles2022-08-012023-07-31SC483065core:FurnitureFittings2022-08-012023-07-31SC483065core:OfficeEquipment2022-08-012023-07-31SC483065dpl:AdministrativeExpenses2022-08-012023-07-31SC483065core:NetGoodwill2022-08-012023-07-31SC483065core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-31SC483065dpl:GroupUndertakings2022-08-012023-07-31SC483065dpl:ParticipatingInterests2022-08-012023-07-31SC483065dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-31SC483065core:ListedExchangeTraded2022-08-012023-07-31SC483065dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-31SC483065core:UnlistedNon-exchangeTraded2022-08-012023-07-31SC483065dpl:CostSales2021-08-012022-07-31SC483065dpl:DistributionCosts2021-08-012022-07-31SC483065core:LandBuildings2021-08-012022-07-31SC483065core:PlantMachinery2021-08-012022-07-31SC483065core:Vehicles2021-08-012022-07-31SC483065core:FurnitureFittings2021-08-012022-07-31SC483065core:OfficeEquipment2021-08-012022-07-31SC483065dpl:AdministrativeExpenses2021-08-012022-07-31SC483065core:NetGoodwill2021-08-012022-07-31SC483065core:IntangibleAssetsOtherThanGoodwill2021-08-012022-07-31SC483065dpl:GroupUndertakings2021-08-012022-07-31SC483065dpl:ParticipatingInterests2021-08-012022-07-31SC483065dpl:GroupUndertakingscore:ListedExchangeTraded2021-08-012022-07-31SC483065core:ListedExchangeTraded2021-08-012022-07-31SC483065dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-08-012022-07-31SC483065core:UnlistedNon-exchangeTraded2021-08-012022-07-31SC483065core:NetGoodwill2023-07-31SC483065core:IntangibleAssetsOtherThanGoodwill2023-07-31SC483065core:LandBuildings2023-07-31SC483065core:PlantMachinery2023-07-31SC483065core:Vehicles2023-07-31SC483065core:FurnitureFittings2023-07-31SC483065core:OfficeEquipment2023-07-31SC483065core:AfterOneYear2023-07-31SC483065core:WithinOneYear2023-07-31SC483065core:ListedExchangeTraded2023-07-31SC483065core:UnlistedNon-exchangeTraded2023-07-31SC483065core:ShareCapital2023-07-31SC483065core:SharePremium2023-07-31SC483065core:RevaluationReserve2023-07-31SC483065core:OtherReservesSubtotal2023-07-31SC483065core:RetainedEarningsAccumulatedLosses2023-07-31SC483065core:NetGoodwill2022-07-31SC483065core:IntangibleAssetsOtherThanGoodwill2022-07-31SC483065core:LandBuildings2022-07-31SC483065core:PlantMachinery2022-07-31SC483065core:Vehicles2022-07-31SC483065core:FurnitureFittings2022-07-31SC483065core:OfficeEquipment2022-07-31SC483065core:AfterOneYear2022-07-31SC483065core:WithinOneYear2022-07-31SC483065core:ListedExchangeTraded2022-07-31SC483065core:UnlistedNon-exchangeTraded2022-07-31SC483065core:ShareCapital2022-07-31SC483065core:SharePremium2022-07-31SC483065core:RevaluationReserve2022-07-31SC483065core:OtherReservesSubtotal2022-07-31SC483065core:RetainedEarningsAccumulatedLosses2022-07-31SC483065core:NetGoodwill2021-08-01SC483065core:IntangibleAssetsOtherThanGoodwill2021-08-01SC483065core:LandBuildings2021-08-01SC483065core:PlantMachinery2021-08-01SC483065core:Vehicles2021-08-01SC483065core:FurnitureFittings2021-08-01SC483065core:OfficeEquipment2021-08-01SC483065core:AfterOneYear2021-08-01SC483065core:WithinOneYear2021-08-01SC483065core:ListedExchangeTraded2021-08-01SC483065core:UnlistedNon-exchangeTraded2021-08-01SC483065core:ShareCapital2021-08-01SC483065core:SharePremium2021-08-01SC483065core:RevaluationReserve2021-08-01SC483065core:OtherReservesSubtotal2021-08-01SC483065core:RetainedEarningsAccumulatedLosses2021-08-01SC483065core:AfterOneYear2022-08-012023-07-31SC483065core:WithinOneYear2022-08-012023-07-31SC483065core:Non-currentFinancialInstrumentscore:CostValuation2022-08-012023-07-31SC483065core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-08-012023-07-31SC483065core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-08-012023-07-31SC483065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-08-012023-07-31SC483065core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-08-012023-07-31SC483065core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-08-012023-07-31SC483065core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-08-012023-07-31SC483065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-08-012023-07-31SC483065core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-08-012023-07-31SC483065core:Non-currentFinancialInstrumentscore:CostValuation2023-07-31SC483065core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-31SC483065core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-31SC483065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-31SC483065core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-31SC483065core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-31SC483065core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-31SC483065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-31SC483065core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-31SC483065core:Non-currentFinancialInstrumentscore:CostValuation2022-07-31SC483065core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-07-31SC483065core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-07-31SC483065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-07-31SC483065core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-07-31SC483065core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-07-31SC483065core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-07-31SC483065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-07-31SC483065core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-07-31SC483065bus:Director12022-08-012023-07-31

TRUFFELOS LTD

Registered Number
SC483065
(Scotland)

Unaudited Financial Statements for the Year ended
31 July 2023

TRUFFELOS LTD
Company Information
for the year from 1 August 2022 to 31 July 2023

Director

MCPETRIE, Findlay

Registered Address

36 Allison Close
Covebay
Aberdeen
AB12 3WF

Registered Number

SC483065 (Scotland)
TRUFFELOS LTD
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets313,66017,516
13,66017,516
Current assets
Stocks2,0002,000
Debtors6,5163,484
Cash at bank and on hand27,07612,629
35,59218,113
Creditors amounts falling due within one year(55,437)(44,111)
Net current assets (liabilities)(19,845)(25,998)
Total assets less current liabilities(6,185)(8,482)
Creditors amounts falling due after one year(7,636)(10,848)
Net assets(13,821)(19,330)
Capital and reserves
Called up share capital11
Profit and loss account(13,822)(19,331)
Shareholders' funds(13,821)(19,330)
The financial statements were approved and authorised for issue by the Director on 26 March 2024, and are signed on its behalf by:
MCPETRIE, Findlay
Director
Registered Company No. SC483065
TRUFFELOS LTD
Notes to the Financial Statements
for the year ended 31 July 2023

1.Accounting policies
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.
Statement of compliance
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.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Vehicles-4
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year33
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 August 2224,778
Additions1,700
At 31 July 2326,478
Depreciation and impairment
At 01 August 227,262
Charge for year5,556
At 31 July 2312,818
Net book value
At 31 July 2313,660
At 31 July 2217,516