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THE SANDWICH SHOP GLENROTHES LIMITED

Registered Number
SC572281
(Scotland)

Unaudited Financial Statements for the Year ended
31 July 2024

THE SANDWICH SHOP GLENROTHES LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

Carole Ann Taggerty
John Taggerty
Michael Taggerty

Registered Address

Glemis Centre
Pitteuchar
Glenrothes
KY7 4RH

Registered Number

SC572281 (Scotland)
THE SANDWICH SHOP GLENROTHES LIMITED
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33,5014,380
3,5014,380
Current assets
Stocks3,0042,992
Debtors48,4766,506
Cash at bank and on hand13,95311,258
25,43320,756
Creditors amounts falling due within one year5(25,900)(24,171)
Net current assets (liabilities)(467)(3,415)
Total assets less current liabilities3,034965
Provisions for liabilities(665)(832)
Net assets2,369133
Capital and reserves
Called up share capital9090
Profit and loss account2,27943
Shareholders' funds2,369133
The financial statements were approved and authorised for issue by the Board of Directors on 16 January 2025, and are signed on its behalf by:
Michael Taggerty
Director
Registered Company No. SC572281
THE SANDWICH SHOP GLENROTHES LIMITED
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
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 from the rendering of services.
Employee benefits
The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Fixtures and fittings5
Vehicles5
Office Equipment3
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Stocks and work in progress
Stock and work in progress are valued at the lower of cost and net realisable value.
2.Average number of employees

20242023
Average number of employees during the year1514
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 August 2313,2089,3507,8811,41731,856
Additions1,870---1,870
At 31 July 2415,0789,3507,8811,41733,726
Depreciation and impairment
At 01 August 2310,3199,3506,3911,41627,476
Charge for year2,004-74412,749
At 31 July 2412,3239,3507,1351,41730,225
Net book value
At 31 July 242,755-746-3,501
At 31 July 232,889-1,49014,380
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables329337
Other debtors7,4215,201
Prepayments and accrued income726968
Total8,4766,506
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,339751
Taxation and social security13,80515,882
Finance lease and HP contracts-1,714
Other creditors6,6992,337
Accrued liabilities and deferred income3,0573,487
Total25,90024,171