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REGISTERED NUMBER: SC648070 (Scotland)
















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Allermuir Restaurant Ltd

Allermuir Restaurant Ltd (Registered number: SC648070)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Allermuir Restaurant Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Mr J A Snowdon
Mr L G Morse
Mr A Byrne





REGISTERED OFFICE: 1 Palmerston Place
Edinburgh
Scotland
Scotland
EH12 5AF





REGISTERED NUMBER: SC648070 (Scotland)





ACCOUNTANTS: Chandler and Partners Limited
5 Moor Street
Worcester
Worcestershire
WR1 3DB

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Allermuir Restaurant Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Allermuir Restaurant Ltd for the year ended 30 November 2023 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Allermuir Restaurant Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Allermuir Restaurant Ltd and state those matters that we have agreed to state to the Board of Directors of Allermuir Restaurant Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Allermuir Restaurant Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Allermuir Restaurant Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Allermuir Restaurant Ltd. You consider that Allermuir Restaurant Ltd 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 financial statements of Allermuir Restaurant Ltd. 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 financial statements.






Chandler and Partners Limited
5 Moor Street
Worcester
Worcestershire
WR1 3DB


27 August 2024

Allermuir Restaurant Ltd (Registered number: SC648070)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 110,471 126,325

CURRENT ASSETS
Stocks 9,858 8,581
Debtors 5 177,079 44,064
Investments 6 1 -
Cash at bank and in hand 103,288 129,637
290,226 182,282
CREDITORS
Amounts falling due within one year 7 (262,624 ) (241,811 )
NET CURRENT ASSETS/(LIABILITIES) 27,602 (59,529 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

138,073

66,796

CAPITAL AND RESERVES
Called up share capital 3 3
Share premium 149,999 149,999
Retained earnings (11,929 ) (83,206 )
138,073 66,796

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

Allermuir Restaurant Ltd (Registered number: SC648070)

Balance Sheet - continued
30 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2024 and were signed on its behalf by:




Mr L G Morse - Director



Mr J A Snowdon - Director


Allermuir Restaurant Ltd (Registered number: SC648070)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Allermuir Restaurant 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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% 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 year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Allermuir Restaurant Ltd (Registered number: SC648070)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2022 - 21 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 December 2022 27,914 26,786 108,138
Additions 1,440 16,541 355
At 30 November 2023 29,354 43,327 108,493
DEPRECIATION
At 1 December 2022 9,430 2,825 32,027
Charge for year 4,876 9,960 19,098
At 30 November 2023 14,306 12,785 51,125
NET BOOK VALUE
At 30 November 2023 15,048 30,542 57,368
At 30 November 2022 18,484 23,961 76,111

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 December 2022 3,500 6,713 173,051
Additions - 2,018 20,354
At 30 November 2023 3,500 8,731 193,405
DEPRECIATION
At 1 December 2022 802 1,642 46,726
Charge for year 675 1,599 36,208
At 30 November 2023 1,477 3,241 82,934
NET BOOK VALUE
At 30 November 2023 2,023 5,490 110,471
At 30 November 2022 2,698 5,071 126,325

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 25,171 14,931
Amounts owed by group undertakings 108,469 -
Other debtors 10,306 5,633
Rent Deposit 19,800 19,800
Prepayments 13,333 3,700
177,079 44,064

Allermuir Restaurant Ltd (Registered number: SC648070)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

6. CURRENT ASSET INVESTMENTS
30.11.23 30.11.22
£    £   
Shares in group undertakings 1 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 78,455 46,831
Social security and other taxes 12,694 1,085
Wages Control 44,427 38,164
Pension Control 1,503 2,732
VAT 52,138 55,286
Other creditors 12,956 1,310
Directors' current accounts 60,151 95,903
Accruals and deferred income 300 500
262,624 241,811