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Registered number: SC716410
Vim & Vigour Scotland Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
MacDonald Accountancy Services Limited
6-10 Glasgow Road
Bathgate
West Lothian
EH48 2AA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC716410
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 40,000 45,000
Tangible Assets 5 21,931 25,431
61,931 70,431
CURRENT ASSETS
Debtors 6 - 4,022
Cash at bank and in hand - 2,655
- 6,677
Creditors: Amounts Falling Due Within One Year 7 (39,078 ) (6,668 )
NET CURRENT ASSETS (LIABILITIES) (39,078 ) 9
TOTAL ASSETS LESS CURRENT LIABILITIES 22,853 70,440
Creditors: Amounts Falling Due After More Than One Year 8 (142,346 ) (105,946 )
NET LIABILITIES (119,493 ) (35,506 )
CAPITAL AND RESERVES
Called up share capital 9 3 3
Profit and Loss Account (119,496 ) (35,509 )
SHAREHOLDERS' FUNDS (119,493) (35,506)
Page 1
Page 2
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss S Black
Director
05/04/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Vim & Vigour Scotland Limited is a private company, limited by shares, incorporated in Scotland, registered number SC716410 . The registered office is 87 McLean Crescent, Whitburn, West Loyhian, EH47 0ST.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.  These accounts represent only 6 months trading.  
The accounts are showing amounts due to an associate company and to the Director both of whom will continue to support the company for the forseeable future.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for any rebates.
Sale of goods
Turnover from the sale of goods is recognised when the items are onsumed and paid for.
Rendering of services
Turnover is recorded when sales are made from the restaurant net of refunds and discounts.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are the lease premium which was paid for a 10 year period.  It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25%
Fixtures & Fittings 20%
Computer Equipment 20%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2022: 4)
7 4
4. Intangible Assets
Other
£
Cost
As at 1 December 2022 50,000
As at 30 November 2023 50,000
Amortisation
As at 1 December 2022 5,000
Provided during the period 5,000
As at 30 November 2023 10,000
...CONTINUED
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Page 4
Net Book Value
As at 30 November 2023 40,000
As at 1 December 2022 45,000
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2022 9,102 23,256 - 32,358
Additions 4,029 388 125 4,542
As at 30 November 2023 13,131 23,644 125 36,900
Depreciation
As at 1 December 2022 2,276 4,651 - 6,927
Provided during the period 3,282 4,729 31 8,042
As at 30 November 2023 5,558 9,380 31 14,969
Net Book Value
As at 30 November 2023 7,573 14,264 94 21,931
As at 1 December 2022 6,826 18,605 - 25,431
6. Debtors
2023 2022
£ £
Due within one year
VAT Refund due - 4,019
Director's loan account - 3
- 4,022
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 4,994 3,109
Bank loans and overdrafts 847 -
Other loans 7,640 -
Other taxes and social security 6,160 1,279
VAT 4,917 -
Other creditors 2,953 2,280
Director's loan account 11,567 -
39,078 6,668
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Amounts owed to associates 142,346 105,946
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9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3 3
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Miss Stephanie Black 3 - 3 - -
The above loan is unsecured, interest free and repayable on demand.
11. Related Party Transactions
At 30 November 2023 the company owed £142,346 to related parties.  (2022: £105,946)
Stanvor Developments LimitedAssociate Company£71,846

Stanvor Developments Limited

Associate Company

£71,846

TAB Joinery LimitedAssociate Company£70,500

TAB Joinery Limited

Associate Company

£70,500

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