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Registered Number: SC568876
Scotland

 

 

 

OCHIL FUDGE LTD


Abridged Accounts
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 June 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Scotia Financial Solutions
30 June 2024



....................................................
Scotia Financial Solutions
Unit 1, 3 Cunningham Road
Stirling
FK7 7SW
23 January 2025
1
 
 
Notes
 
2024
£
Fixed assets    
Intangible fixed assets 3 14,407 
14,407 
Current assets    
Stocks 11,242 
Debtors 16,818 
Cash at bank and in hand 5,596 
33,656 
Creditors: amount falling due within one year (244,507)
Net current assets (210,851)
 
Total assets less current liabilities (196,444)
Creditors: amount falling due after more than one year (41,519)
Provisions for liabilities (256)
Net assets (238,219)
 

Capital and reserves
   
Called up share capital 5 100 
Profit and loss account (238,319)
Shareholders' funds (238,219)
 


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 23 January 2025 and were signed on its behalf by:


-------------------------------
Greame Clark
Director
2
General Information
Ochil Fudge LTD is a private company, limited by shares, registered in Scotland, registration number SC568876, registration address Unit 1, Millar Court Alloa Business Centre, The Whinns, Alloa Clackmannan, Clackmannan, FK10 3SA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 5.
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 July 2023  
Additions 43,219    43,219 
Disposals  
At 30 June 2024 43,219    43,219 
Amortisation
At 01 July 2023  
Charge for year 28,812    28,812 
On disposals  
At 30 June 2024 28,812    28,812 
Net book values
At 30 June 2024 14,407    14,407 
At 30 June 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 July 2023    
Additions 85,044    8,756    93,800 
Disposals    
At 30 June 2024 85,044    8,756    93,800 
Depreciation
At 01 July 2023    
Charge for year 85,044    8,756    93,800 
On disposals    
At 30 June 2024 85,044    8,756    93,800 
Net book values
Closing balance as at 30 June 2024    
Opening balance as at 01 July 2023    


5.

Share Capital

Allotted, called up and fully paid
2024
£
0 Class A share of £0.00 each

3