1 September 2022 false No description of principal activity Taxfiler 2024.1 SC402276business:PrivateLimitedCompanyLtd2022-09-012023-08-31 SC4022762022-08-31 SC4022762022-09-012023-08-31 SC402276business:AuditExemptWithAccountantsReport2022-09-012023-08-31 SC402276business:FilletedAccounts2022-09-012023-08-31 SC4022762023-08-31 SC402276business:Director12022-09-012023-08-31 SC402276business:RegisteredOffice2022-09-012023-08-31 SC4022762022-08-31 SC402276core:WithinOneYear2023-08-31 SC402276core:WithinOneYear2022-08-31 SC402276core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 SC402276core:ShareCapitalcore:PreviouslyStatedAmount2022-08-31 SC402276core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 SC402276core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-08-31 SC402276core:PreviouslyStatedAmount2023-08-31 SC402276core:PreviouslyStatedAmount2022-08-31 SC402276business:SmallEntities2022-09-012023-08-31 SC402276countries:Scotland2022-09-012023-08-31 SC402276core:LandBuildings2022-09-012023-08-31 SC402276core:FurnitureFittings2022-09-012023-08-31 SC402276core:ComputerEquipment2022-09-012023-08-31 SC402276core:Goodwill2022-08-31 SC402276core:Goodwill2023-08-31 SC402276core:LandBuildings2022-08-31 SC402276core:PlantMachinery2022-08-31 SC402276core:FurnitureFittings2022-08-31 SC402276core:ComputerEquipment2022-08-31 SC402276core:PlantMachinery2022-09-012023-08-31 SC402276core:LandBuildings2023-08-31 SC402276core:PlantMachinery2023-08-31 SC402276core:FurnitureFittings2023-08-31 SC402276core:ComputerEquipment2023-08-31 SC402276business:OrdinaryShareClass12022-09-012023-08-31 SC402276business:OrdinaryShareClass12021-09-012022-08-31 SC4022762021-09-012022-08-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC402276 (Scotland)
THE DELI TROON LIMITED Unaudited accounts for the year ended 31 August 2023
THE DELI TROON LIMITED Unaudited accounts Contents
Page
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THE DELI TROON LIMITED Company Information for the year ended 31 August 2023
Director
Mr M McCoard
Company Number
SC402276 (Scotland)
Registered Office
67 CARCLUIE CRESCENT AYR KA7 4SZ
Accountants
McMorland & Co FTCA Limited 24 York Street Ayr KA8 8AZ
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THE DELI TROON LIMITED Accountants' report
Accountants' report to the director of THE DELI TROON LIMITED on the preparation of the unaudited statutory accounts for the year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of THE DELI TROON LIMITED for the year ended 31 August 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of THE DELI TROON LIMITED, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of THE DELI TROON LIMITED and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than THE DELI TROON LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that THE DELI TROON LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of THE DELI TROON LIMITED. You consider that THE DELI TROON LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of THE DELI TROON LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
McMorland & Co FTCA Limited 24 York Street Ayr KA8 8AZ 27 March 2024
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THE DELI TROON LIMITED Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
74,218 
74,741 
Investments
1,000 
1,000 
75,218 
75,741 
Current assets
Debtors
- 
1,401 
Cash at bank and in hand
1,307 
1,841 
1,307 
3,242 
Creditors: amounts falling due within one year
(2,547)
(6,383)
Net current liabilities
(1,240)
(3,141)
Net assets
73,978 
72,600 
Capital and reserves
Called up share capital
5,000 
5,000 
Profit and loss account
68,978 
67,600 
Shareholders' funds
73,978 
72,600 
For the year ending 31 August 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 27 March 2024 and were signed on its behalf by
Mr M McCoard Director Company Registration No. SC402276
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THE DELI TROON LIMITED Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
THE DELI TROON LIMITED is a private company, limited by shares, registered in Scotland, registration number SC402276. The registered office is 67 CARCLUIE CRESCENT, AYR, KA7 4SZ.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% Straight Line on Improvements
Fixtures & fittings
20% Straight Line
Computer equipment
33.33% Straight Line
Investments
Investments in shares are included at fair value.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2022
25,000 
At 31 August 2023
25,000 
Amortisation
At 1 September 2022
25,000 
At 31 August 2023
25,000 
Net book value
At 31 August 2023
- 
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THE DELI TROON LIMITED Notes to the Accounts for the year ended 31 August 2023
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 September 2022
85,924 
2,400 
18,964 
3,696 
110,984 
Additions
- 
- 
- 
216 
216 
At 31 August 2023
85,924 
2,400 
18,964 
3,912 
111,200 
Depreciation
At 1 September 2022
12,996 
900 
18,652 
3,695 
36,243 
Charge for the year
- 
600 
94 
45 
739 
At 31 August 2023
12,996 
1,500 
18,746 
3,740 
36,982 
Net book value
At 31 August 2023
72,928 
900 
218 
172 
74,218 
At 31 August 2022
72,928 
1,500 
312 
1 
74,741 
6
Investments
Subsidiary undertakings 
£ 
Valuation at 1 September 2022
1,000 
Valuation at 31 August 2023
1,000 
7
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
- 
1,401 
8
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
1,402 
884 
Loans from directors
1,145 
5,499 
2,547 
6,383 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
5,000 Ordinary shares of £1 each
5,000 
5,000 
10
Loans to directors
The company owes a liability of £1,145 to the director at the year end (2022 - £5,499).
11
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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