4 November 2022 false No description of principal activity Taxfiler 2024.5 SC749417business:PrivateLimitedCompanyLtd2022-11-042023-11-30 SC7494172022-11-03 SC7494172022-11-042023-11-30 SC749417business:AuditExemptWithAccountantsReport2022-11-042023-11-30 SC749417business:FilletedAccounts2022-11-042023-11-30 SC7494172023-11-30 SC749417business:Director12022-11-042023-11-30 SC749417business:Director22022-11-042023-11-30 SC749417business:RegisteredOffice2022-11-042023-11-30 SC749417core:WithinOneYear2023-11-30 SC749417core:AfterOneYear2023-11-30 SC749417core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 SC749417core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 SC749417core:PreviouslyStatedAmount2023-11-30 SC749417business:SmallEntities2022-11-042023-11-30 SC749417countries:Scotland2022-11-042023-11-30 SC749417core:MotorVehicles2022-11-042023-11-30 SC749417core:FurnitureFittings2022-11-042023-11-30 SC749417core:IntangibleAssetsOtherThanGoodwill2022-11-03 SC749417core:IntangibleAssetsOtherThanGoodwill2022-11-042023-11-30 SC749417core:IntangibleAssetsOtherThanGoodwill2023-11-30 SC749417core:MotorVehicles2022-11-03 SC749417core:FurnitureFittings2022-11-03 SC749417core:MotorVehicles2023-11-30 SC749417core:FurnitureFittings2023-11-30 iso4217:GBP xbrli:pure
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
Page
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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
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Sound Bites Cafe Ltd Statement of financial position as at 30 November 2023
2023 
Notes
£ 
Fixed assets
Intangible assets
45,333 
Tangible assets
8,297 
53,630 
Current assets
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)
Net liabilities
(37,351)
Capital and reserves
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
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Sound Bites Cafe Ltd Notes to the Accounts for the period from 4 November 2022 to 30 November 2023
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 4 November 2022
- 
Additions
68,000 
At 30 November 2023
68,000 
Amortisation
At 4 November 2022
- 
Charge for the period
22,667 
At 30 November 2023
22,667 
Net book value
At 30 November 2023
45,333 
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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 
At 4 November 2022
- 
- 
- 
Additions
1,100 
11,208 
12,308 
At 30 November 2023
1,100 
11,208 
12,308 
Depreciation
Charge for the period
367 
3,644 
4,011 
At 30 November 2023
367 
3,644 
4,011 
Net book value
At 30 November 2023
733 
7,564 
8,297 
6
Creditors: amounts falling due within one year
2023 
£ 
VAT
15,551 
Trade creditors
6,328 
Taxes and social security
2,555 
Other creditors
1,262 
Loans from directors
(81)
Accruals
600 
26,215 
7
Creditors: amounts falling due after more than one year
2023 
£ 
Other creditors
64,606 
8
Average number of employees
During the period the average number of employees was 0.
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