Company Registration No. SC749417 (Scotland)
Sound Bites Cafe Ltd
Unaudited accounts
for the period from 4 November 2022 to 30 November 2023
Sound Bites Cafe Ltd
Unaudited accounts
Contents
Sound Bites Cafe Ltd
Company Information
for the period from 4 November 2022 to 30 November 2023
Directors
Cassie Gregor Shirley
Robert Shirley
Company Number
SC749417 (Scotland)
Registered Office
Sound Bites
Main Street
Arisaig
PH39 4NH
Scotland
Accountants
The Highland Bookkeeper
2 Achnaha View
Lochaline
Morvern
Argyll
PA80 5AB
Sound Bites Cafe Ltd
Statement of financial position
as at 30 November 2023
Cash at bank and in hand
(160)
Creditors: amounts falling due within one year
(26,215)
Net current liabilities
(26,375)
Total assets less current liabilities
27,255
Creditors: amounts falling due after more than one year
(64,606)
Called up share capital
100
Profit and loss account
(37,451)
Shareholders' funds
(37,351)
For the period 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2024 and were signed on its behalf by
Cassie Gregor Shirley
Director
Company Registration No. SC749417
Sound Bites Cafe Ltd
Notes to the Accounts
for the period from 4 November 2022 to 30 November 2023
Sound Bites Cafe Ltd is a private company, limited by shares, registered in Scotland, registration number SC749417. The registered office is Sound Bites, Main Street, Arisaig, PH39 4NH, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the period from 4 November 2022 to 30 November 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 4 November 2022.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
33% straight line
Fixtures & fittings
33% straight line
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
At 30 November 2023
68,000
Charge for the period
22,667
At 30 November 2023
22,667
At 30 November 2023
45,333
Sound Bites Cafe Ltd
Notes to the Accounts
for the period from 4 November 2022 to 30 November 2023
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
Additions
1,100
11,208
12,308
At 30 November 2023
1,100
11,208
12,308
Charge for the period
367
3,644
4,011
At 30 November 2023
367
3,644
4,011
At 30 November 2023
733
7,564
8,297
6
Creditors: amounts falling due within one year
2023
Taxes and social security
2,555
7
Creditors: amounts falling due after more than one year
2023
8
Average number of employees
During the period the average number of employees was 0.