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Registered number: SC729450
Kinnaird Butcher Shop And Deli Ltd
Financial Statements
For The Year Ended 30 April 2024
Stewart Accounting Services Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC729450
30 April 2024 30 April 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 82,401 131,846
82,401 131,846
CURRENT ASSETS
Debtors 5 5,215 3,592
Cash at bank and in hand 37,494 51,925
42,709 55,517
Creditors: Amounts Falling Due Within One Year 6 (101,752 ) (143,652 )
NET CURRENT ASSETS (LIABILITIES) (59,043 ) (88,135 )
TOTAL ASSETS LESS CURRENT LIABILITIES 23,358 43,711
Creditors: Amounts Falling Due After More Than One Year 7 - (12,565 )
NET ASSETS 23,358 31,146
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 23,357 31,145
SHAREHOLDERS' FUNDS 23,358 31,146
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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
Mr Gavin Colquhoun
Director
29th January 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kinnaird Butcher Shop And Deli Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC729450 . The registered office is Kinnaird Village Centre, Unit 2, Mcintyre Avenue, Larbert, Stirlingshire, FK5 4XT.
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
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 33% Straight line method
Fixtures & Fittings 25% Straight line method
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2023: 11)
13 11
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 May 2023 186,330 208 186,538
Additions 11,861 2,545 14,406
As at 30 April 2024 198,191 2,753 200,944
Depreciation
As at 1 May 2023 54,683 9 54,692
Provided during the period 63,659 192 63,851
As at 30 April 2024 118,342 201 118,543
Net Book Value
As at 30 April 2024 79,849 2,552 82,401
As at 1 May 2023 131,647 199 131,846
5. Debtors
30 April 2024 30 April 2023
£ £
Due within one year
Other debtors 1,760 1,500
VAT 3,454 2,091
Called up share capital not paid 1 1
5,215 3,592
6. Creditors: Amounts Falling Due Within One Year
30 April 2024 30 April 2023
£ £
Net obligations under finance lease and hire purchase contracts 12,565 12,565
Trade creditors 16,612 11,525
Other taxes and social security 5,014 469
Director's loan account 67,561 119,093
101,752 143,652
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
30 April 2024 30 April 2023
£ £
Net obligations under finance lease and hire purchase contracts - 12,565
8. Obligations Under Finance Leases and Hire Purchase
30 April 2024 30 April 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 12,565 12,565
Later than one year and not later than five years - 12,565
12,565 25,130
12,565 25,130
9. Share Capital
30 April 2024 30 April 2023
£ £
Called Up Share Capital not Paid 1 1
Amount of Allotted, Called Up Share Capital 1 1
Page 5