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REGISTERED NUMBER: SC761084 (Scotland)















Fountain Juice Bar Ltd

Financial Statements For The Period 6 March 2023 to 31 July 2024






Fountain Juice Bar Ltd (Registered number: SC761084)






Contents of the Financial Statements
For The Period 6 March 2023 to 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Fountain Juice Bar Ltd

Company Information
For The Period 6 March 2023 to 31 July 2024







DIRECTOR: G Young





REGISTERED OFFICE: 44 Queen Street
Lossiemouth
Moray
IV31 6PN





REGISTERED NUMBER: SC761084 (Scotland)





ACCOUNTANTS: The Long Partnership
Park House Centre
South Street
Elgin
IV30 1JB

Fountain Juice Bar Ltd (Registered number: SC761084)

Balance Sheet
31 July 2024

Notes £   
CURRENT ASSETS
Cash at bank 67

CREDITORS
Amounts falling due within one year 4 10,388
NET CURRENT LIABILITIES (10,321 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(10,321

)

CAPITAL AND RESERVES
Called up share capital 5 1
Retained earnings 6 (10,322 )
SHAREHOLDERS' FUNDS (10,321 )

Fountain Juice Bar Ltd (Registered number: SC761084)

Balance Sheet - continued
31 July 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 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.

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 21 October 2024 and were signed by:





G Young - Director


Fountain Juice Bar Ltd (Registered number: SC761084)

Notes to the Financial Statements
For The Period 6 March 2023 to 31 July 2024

1. STATUTORY INFORMATION

Fountain Juice Bar 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.

Taxation
Taxation for the period 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 .

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 102
Other creditors 10,286
10,388

Fountain Juice Bar Ltd (Registered number: SC761084)

Notes to the Financial Statements - continued
For The Period 6 March 2023 to 31 July 2024

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
1 Ordinary £1 1

1 Ordinary share of £1 was allotted and fully paid for cash at par during the period.

6. RESERVES
Retained
earnings
£   

Deficit for the period (10,322 )
At 31 July 2024 (10,322 )

7. RELATED PARTY DISCLOSURES

G Young
is a director in the company


Included in other creditors is an interest free directors loan. There are no repayment terms.

£   
Amount due to related party at the balance sheet date 9,088

8. ULTIMATE CONTROLLING PARTY

The controlling party is G Young.