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
THE DELI TROON LIMITED
Company Information
for the year ended 31 August 2023
Company Number
SC402276 (Scotland)
Registered Office
67 CARCLUIE CRESCENT
AYR
KA7 4SZ
Accountants
McMorland & Co FTCA Limited
24 York Street
Ayr
KA8 8AZ
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
THE DELI TROON LIMITED
Statement of financial position
as at 31 August 2023
Tangible assets
74,218
74,741
Cash at bank and in hand
1,307
1,841
Creditors: amounts falling due within one year
(2,547)
(6,383)
Net current liabilities
(1,240)
(3,141)
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
THE DELI TROON LIMITED
Notes to the Accounts
for the year ended 31 August 2023
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 (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 in shares are included at fair value.
4
Intangible fixed assets
Goodwill
At 1 September 2022
25,000
At 1 September 2022
25,000
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
At 31 August 2023
85,924
2,400
18,964
3,912
111,200
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
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
Amounts falling due within one year
8
Creditors: amounts falling due within one year
2023
2022
Taxes and social security
1,402
884
Loans from directors
1,145
5,499
Allotted, called up and fully paid:
5,000 Ordinary shares of £1 each
5,000
5,000
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).