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Unaudited Financial Statements for the Year Ended 31 August 2024

for

Cafe Kisa Auchterarder Ltd

Cafe Kisa Auchterarder Ltd (Registered number: SC723917)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cafe Kisa Auchterarder Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTORS: S B Wightman
Miss K E Laird





REGISTERED OFFICE: 2 Melville Street
Falkirk
FK1 1HZ





REGISTERED NUMBER: SC723917 (Scotland)





ACCOUNTANTS: Ian Macfarlane Limited
Chartered Accountants
2 Melville Street
Falkirk
FK1 1HZ

Cafe Kisa Auchterarder Ltd (Registered number: SC723917)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 232,000 261,000
Tangible assets 5 61,188 13,195
293,188 274,195

CURRENT ASSETS
Stocks 7,500 7,500
Debtors 6 3,176 1,848
Cash at bank and in hand 149,424 168,665
160,100 178,013
CREDITORS
Amounts falling due within one year 7 162,924 184,046
NET CURRENT LIABILITIES (2,824 ) (6,033 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

290,364

268,162

CREDITORS
Amounts falling due after more than one year 8 (255,267 ) (255,000 )

PROVISIONS FOR LIABILITIES (12,293 ) (3,375 )
NET ASSETS 22,804 9,787

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 22,802 9,785
SHAREHOLDERS' FUNDS 22,804 9,787

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Cafe Kisa Auchterarder Ltd (Registered number: SC723917)

Balance Sheet - continued
31 August 2024


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 Board of Directors and authorised for issue on 11 November 2024 and were signed on its behalf by:





Miss K E Laird - Director


Cafe Kisa Auchterarder Ltd (Registered number: SC723917)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Cafe Kisa Auchterarder 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost, 25% on reducing balance and 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year 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 year 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.

Cafe Kisa Auchterarder Ltd (Registered number: SC723917)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 38 (2023 - 37 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 290,000
AMORTISATION
At 1 September 2023 29,000
Charge for year 29,000
At 31 August 2024 58,000
NET BOOK VALUE
At 31 August 2024 232,000
At 31 August 2023 261,000

Cafe Kisa Auchterarder Ltd (Registered number: SC723917)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 15,881
Additions 53,829
At 31 August 2024 69,710
DEPRECIATION
At 1 September 2023 2,686
Charge for year 5,836
At 31 August 2024 8,522
NET BOOK VALUE
At 31 August 2024 61,188
At 31 August 2023 13,195

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
Additions 43,978
At 31 August 2024 43,978
DEPRECIATION
Charge for year 1,862
At 31 August 2024 1,862
NET BOOK VALUE
At 31 August 2024 42,116

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other debtors 3,176 1,848

Cafe Kisa Auchterarder Ltd (Registered number: SC723917)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Hire purchase contracts 11,055 -
Trade creditors 25,704 22,263
Taxation and social security 54,960 69,404
Other creditors 71,205 92,379
162,924 184,046

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Hire purchase contracts 20,267 -
Other creditors 235,000 255,000
255,267 255,000

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
1 "A" ordinary £1 1 1
1 "B" ordinary £1 1 1
2 2