Acorah Software Products - Accounts Production 16.1.200 false true 31 March 2023 21 March 2022 false 1 April 2023 31 March 2024 31 March 2024 SC726897 Dapinder Dosanjh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC726897 2023-03-31 SC726897 2024-03-31 SC726897 2023-04-01 2024-03-31 SC726897 frs-core:CurrentFinancialInstruments 2024-03-31 SC726897 frs-core:ComputerEquipment 2024-03-31 SC726897 frs-core:ComputerEquipment 2023-04-01 2024-03-31 SC726897 frs-core:ComputerEquipment 2023-03-31 SC726897 frs-core:FurnitureFittings 2024-03-31 SC726897 frs-core:FurnitureFittings 2023-04-01 2024-03-31 SC726897 frs-core:FurnitureFittings 2023-03-31 SC726897 frs-core:PlantMachinery 2024-03-31 SC726897 frs-core:PlantMachinery 2023-04-01 2024-03-31 SC726897 frs-core:PlantMachinery 2023-03-31 SC726897 frs-core:ShareCapital 2024-03-31 SC726897 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC726897 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC726897 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 SC726897 frs-bus:SmallEntities 2023-04-01 2024-03-31 SC726897 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC726897 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 SC726897 frs-bus:Director1 2023-04-01 2024-03-31 SC726897 frs-countries:Scotland 2023-04-01 2024-03-31 SC726897 2022-03-20 SC726897 2023-03-31 SC726897 2022-03-21 2023-03-31 SC726897 frs-core:CurrentFinancialInstruments 2023-03-31 SC726897 frs-core:ShareCapital 2023-03-31 SC726897 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: SC726897
Taal Restaurant Carluke Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC726897
31 March 2024 31 March 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 45,058 45,946
45,058 45,946
CURRENT ASSETS
Stocks 5 22,360 10,980
Debtors 6 60,865 39,606
Cash at bank and in hand 52,699 187,653
135,924 238,239
Creditors: Amounts Falling Due Within One Year 7 (116,522 ) (199,298 )
NET CURRENT ASSETS (LIABILITIES) 19,402 38,941
TOTAL ASSETS LESS CURRENT LIABILITIES 64,460 84,887
NET ASSETS 64,460 84,887
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 64,360 84,787
SHAREHOLDERS' FUNDS 64,460 84,887
Page 1
Page 2
For the year ending 31 March 2024 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 director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dapinder Dosanjh
Director
08/01/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Taal Restaurant Carluke Limited is a private company, limited by shares, incorporated in Scotland, registered number SC726897 . The registered office is 2 Fitzroy Place, Glasgow, G3 7RH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Revenue represents cash and credit sales, including food and beverages and both dine-in and delivery services (excluding value added tax and voluntary gratuities left by customers for the benefit of employees), and is recognised at the point of completion of a transaction with a customer. Commission payable on delivery is recognised in cost of sales.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on reducing balance method
Fixtures & Fittings 20% on reducing balance method
Computer Equipment 33% on reducing balance method
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2023: 27)
26 27
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 8,986 44,753 5,108 58,847
Additions - 11,352 - 11,352
As at 31 March 2024 8,986 56,105 5,108 70,199
Depreciation
As at 1 April 2023 2,247 8,951 1,703 12,901
Provided during the period 1,685 9,431 1,124 12,240
As at 31 March 2024 3,932 18,382 2,827 25,141
...CONTINUED
Page 3
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Net Book Value
As at 31 March 2024 5,054 37,723 2,281 45,058
As at 1 April 2023 6,739 35,802 3,405 45,946
5. Stocks
31 March 2024 31 March 2023
£ £
Stock 22,360 10,980
6. Debtors
31 March 2024 31 March 2023
£ £
Due within one year
Trade debtors 1,756 9,745
Prepayments and accrued income 3,000 861
Other debtors 51,526 29,000
Corporation tax recoverable assets 4,583 -
60,865 39,606
7. Creditors: Amounts Falling Due Within One Year
31 March 2024 31 March 2023
£ £
Trade creditors 17,708 50,610
Corporation tax - 9,217
Other taxes and social security 3,826 1,541
VAT 18,268 62,803
Net wages 8,151 10,736
Director's loan account 68,569 64,391
116,522 199,298
8. Share Capital
31 March 2024 31 March 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4