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Logo On Report
Registered Number: SC671669
Scotland

 

 

 

MERCHANTS HOUSE CAFE LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2022

End date: 31 August 2023
Directors Richard Barclay
Marzena Barclay
Registered Number SC671669
Registered Office 13 Forest Road
Cardenden
Lochgelly
KY5 0QE
Accountants J & K Accounts Ltd
Honeysuckle Cottage
Carnbo
Kinross
KY13 0NX
1
  2023   2022
    £ £   £ £
Fixed assets   10,956      13,840 
Current assets 18,289      9,404   
Prepayments and accrued income 1,912      3,192   
Creditors: amount falling due within one year (13,195)     (26,783)  
Net current assets   7,006      (14,187)
Total assets less current liabilities   17,962      (347)
Creditors: amount falling due after more than one year   (10,000)     (10,000)
Provisions for liabilities       (380)
Net assets   7,962      (10,727)
 

         
Capital and reserves   7,962      (10,727)
 
NOTES TO THE ACCOUNTS

General Information
Merchants House Cafe Ltd is a private company, limited by shares, registered in Scotland, registration number SC671669, registration address 13 Forest Road, Cardenden, Lochgelly, KY5 0QE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
2.

Average number of employees

Average number of employees during the year was 13 (2022 : 10).


For the year ended 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 09 April 2024 and were signed on its behalf by:


--------------------------------
Marzena Barclay
Director
2