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REGISTERED NUMBER: SC234450 (Scotland)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 AUGUST 2022 TO 31 AUGUST 2023

FOR

GREAT GLEN CHARCUTERIE LTD.

GREAT GLEN CHARCUTERIE LTD. (REGISTERED NUMBER: SC234450)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Period 1 August 2022 to 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GREAT GLEN CHARCUTERIE LTD.

COMPANY INFORMATION
For The Period 1 August 2022 to 31 August 2023







DIRECTORS: Jan Jacob Baak
Anja Baak





SECRETARY: Anja Baak





REGISTERED OFFICE: The Old Butchers Shop
Roy Bridge
INVERNESS-SHIRE
PH31 4AE





REGISTERED NUMBER: SC234450 (Scotland)





ACCOUNTANTS: R A Clement Associates
Chartered Accountants
Argyll Square
Oban
Argyll
PA34 4AZ

GREAT GLEN CHARCUTERIE LTD. (REGISTERED NUMBER: SC234450)

BALANCE SHEET
31 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 114,314 112,652

CURRENT ASSETS
Stocks 1,000 1,000
Debtors 5 57,326 49,290
Cash at bank 99,789 81,104
158,115 131,394
CREDITORS
Amounts falling due within one year 6 91,833 84,058
NET CURRENT ASSETS 66,282 47,336
TOTAL ASSETS LESS CURRENT
LIABILITIES

180,596

159,988

CREDITORS
Amounts falling due after more than one year 7 (22,388 ) (32,890 )

PROVISIONS FOR LIABILITIES (15,417 ) (11,854 )
NET ASSETS 142,791 115,244

CAPITAL AND RESERVES
Called up share capital 100 100
Directors loan 40,000 40,000
Retained earnings 102,691 75,144
SHAREHOLDERS' FUNDS 142,791 115,244

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

GREAT GLEN CHARCUTERIE LTD. (REGISTERED NUMBER: SC234450)

BALANCE SHEET - continued
31 August 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 Board of Directors and authorised for issue on 22 February 2024 and were signed on its behalf by:





Jan Jacob Baak - Director


GREAT GLEN CHARCUTERIE LTD. (REGISTERED NUMBER: SC234450)

NOTES TO THE FINANCIAL STATEMENTS
For The Period 1 August 2022 to 31 August 2023

1. STATUTORY INFORMATION

Great Glen Charcuterie Ltd. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold property - 10% on cost
Website - 20% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% 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 period 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 period 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 9 (2022 - 9 ) .

GREAT GLEN CHARCUTERIE LTD. (REGISTERED NUMBER: SC234450)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 1 August 2022 to 31 August 2023

4. TANGIBLE FIXED ASSETS
Property Leasehold Plant and
improvements property Website machinery
£    £    £    £   
COST
At 1 August 2022 9,903 48,695 5,400 300,058
Additions - 3,847 - 19,473
At 31 August 2023 9,903 52,542 5,400 319,531
DEPRECIATION
At 1 August 2022 - 26,785 5,400 238,631
Charge for period - - - 17,528
At 31 August 2023 - 26,785 5,400 256,159
NET BOOK VALUE
At 31 August 2023 9,903 25,757 - 63,372
At 31 July 2022 9,903 21,910 - 61,427

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2022 2,403 56,445 16,315 439,219
Additions - - 2,149 25,469
At 31 August 2023 2,403 56,445 18,464 464,688
DEPRECIATION
At 1 August 2022 1,696 38,895 15,160 326,567
Charge for period 153 4,388 1,738 23,807
At 31 August 2023 1,849 43,283 16,898 350,374
NET BOOK VALUE
At 31 August 2023 554 13,162 1,566 114,314
At 31 July 2022 707 17,550 1,155 112,652

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 46,492 42,772
Other debtors 10,834 6,518
57,326 49,290

GREAT GLEN CHARCUTERIE LTD. (REGISTERED NUMBER: SC234450)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 1 August 2022 to 31 August 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts - 4,302
Trade creditors 23,000 12,003
Taxation and social security 8,039 3,545
Other creditors 50,794 54,208
91,833 84,058

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 22,388 32,890