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REGISTERED NUMBER: SC148820 (Scotland)















Financial Statements for the Year Ended 30 April 2024

for

Cracklin Rosie Limited

Cracklin Rosie Limited (Registered number: SC148820)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cracklin Rosie Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: S Bothwell





SECRETARY: Brodies Secretarial Services Limited





REGISTERED OFFICE: 270 Holburn Street
Aberdeen
AB10 6DD





REGISTERED NUMBER: SC148820 (Scotland)





ACCOUNTANTS: J M Taylor
5 Rubislaw Terrace
ABERDEEN
AB10 1XE

Cracklin Rosie Limited (Registered number: SC148820)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 191,343 200,058

CURRENT ASSETS
Stocks 3,900 11,000
Debtors 5 282,704 293,911
Cash at bank and in hand 157,121 155,577
443,725 460,488
CREDITORS
Amounts falling due within one year 6 51,821 55,095
NET CURRENT ASSETS 391,904 405,393
TOTAL ASSETS LESS CURRENT
LIABILITIES

583,247

605,451

CREDITORS
Amounts falling due after more than one year 7 (10,834 ) (20,833 )

PROVISIONS FOR LIABILITIES (2,675 ) (3,066 )
NET ASSETS 569,738 581,552

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 569,736 581,550
SHAREHOLDERS' FUNDS 569,738 581,552

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Cracklin Rosie Limited (Registered number: SC148820)

Balance Sheet - continued
30 April 2024


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 director and authorised for issue on 23 September 2024 and were signed by:





S Bothwell - Director


Cracklin Rosie Limited (Registered number: SC148820)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Cracklin Rosie Limited 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.
Freehold property - 2% on cost
Fixtures and fittings - 15% on cost
Computer equipment - 25% on cost

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 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 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.

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.

Cracklin Rosie Limited (Registered number: SC148820)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 203,684 13,750 58,542 3,914 279,890
Additions - - 2,131 - 2,131
At 30 April 2024 203,684 13,750 60,673 3,914 282,021
DEPRECIATION
At 1 May 2023 19,955 9,453 46,510 3,914 79,832
Charge for year 4,074 3,438 3,334 - 10,846
At 30 April 2024 24,029 12,891 49,844 3,914 90,678
NET BOOK VALUE
At 30 April 2024 179,655 859 10,829 - 191,343
At 30 April 2023 183,729 4,297 12,032 - 200,058

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 282,704 293,911

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 14,341 18,243
Taxation and social security 21,686 23,201
Other creditors 5,794 3,651
51,821 55,095

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans 10,834 20,833

Cracklin Rosie Limited (Registered number: SC148820)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
S Bothwell
Balance outstanding at start of year 207,547 207,547
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 207,547 207,547

Interest is charged on loan at HMRC approved rates.

9. ULTIMATE CONTROLLING PARTY

The controlling party is S Bothwell.