Registered number
SC749245
Aberdour Bistro Ltd
Filleted Accounts
31 March 2024
Aberdour Bistro Ltd
Registered number: SC749245
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 614 -
Current assets
Stocks 4,500 -
Debtors 4 3,600 3,600
Cash at bank and in hand 24,227 7,021
32,327 10,621
Creditors: amounts falling due within one year 5 (11,042) 179
Net current assets 21,285 10,800
Total assets less current liabilities 21,899 10,800
Creditors: amounts falling due after more than one year 6 (30,653) (28,530)
Net liabilities (8,754) (17,730)
Capital and reserves
Called up share capital 2 2
Profit and loss account (8,756) (17,732)
Shareholders' funds (8,754) (17,730)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
R Devon
Director
Approved by the board on 11 October 2024
Aberdour Bistro Ltd
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 services in a licensed restaurant.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax asset is recognised in respect of a tax loss that can be carried forwards to be utilised against profits in a future period, where applicable.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 13 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
Additions 708
At 31 March 2024 708
Depreciation
Charge for the year 94
At 31 March 2024 94
Net book value
At 31 March 2024 614
4 Debtors 2024 2023
£ £
Other debtors 3,600 3,600
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors - 998
Taxation and social security costs 10,322 (1,898)
Other creditors 720 721
11,042 (179)
6 Creditors: amounts falling due after one year 2024 2023
£ £
Director's account 30,653 28,530
7 Other information
Aberdour Bistro Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
Holyhill Manse Place
High Street
Aberdour
Fife
KY3 0SP
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