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REGISTERED NUMBER: SC472218 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

FOR

EATING HOUSE (SCOTLAND) LTD

EATING HOUSE (SCOTLAND) LTD (REGISTERED NUMBER: SC472218)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EATING HOUSE (SCOTLAND) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTORS: Mrs MP Carrigan
B Carrigan
J Carrigan





REGISTERED OFFICE: Castle Chambers
67 Main Street
Bothwell
Glasgow
Lanarkshire
G71 8ER





REGISTERED NUMBER: SC472218 (Scotland)





ACCOUNTANT: John Murphy & Company (Scotland) Limited
Chartered Accountants
Castle Chambers
67 Main Street
Bothwell
Lanarkshire
G71 8ER

EATING HOUSE (SCOTLAND) LTD (REGISTERED NUMBER: SC472218)

BALANCE SHEET
31 MAY 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,120 1,120
Tangible assets 5 95,002 82,301
Investments 6 400 400
96,522 83,821

CURRENT ASSETS
Debtors 7 1,220,279 423,672
Cash at bank 20,745 118,083
1,241,024 541,755
CREDITORS
Amounts falling due within one year 8 1,194,767 548,535
NET CURRENT ASSETS/(LIABILITIES) 46,257 (6,780 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

142,779

77,041

PROVISIONS FOR LIABILITIES 10 10,641 10,428
NET ASSETS 132,138 66,613

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 132,038 66,513
SHAREHOLDERS' FUNDS 132,138 66,613

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

EATING HOUSE (SCOTLAND) LTD (REGISTERED NUMBER: SC472218)

BALANCE SHEET - continued
31 MAY 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 3 September 2024 and were signed on its behalf by:




J Carrigan - Director



B Carrigan - Director


EATING HOUSE (SCOTLAND) LTD (REGISTERED NUMBER: SC472218)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1. STATUTORY INFORMATION

Eating House (Scotland) 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

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 8 (2023 - 8 ) .

EATING HOUSE (SCOTLAND) LTD (REGISTERED NUMBER: SC472218)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 June 2023
and 31 May 2024 1,120
NET BOOK VALUE
At 31 May 2024 1,120
At 31 May 2023 1,120

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 June 2023 52,441 11,865 735
Additions - - -
Disposals - - -
At 31 May 2024 52,441 11,865 735
DEPRECIATION
At 1 June 2023 - 4,287 480
Charge for year - 2,966 184
Eliminated on disposal - - -
At 31 May 2024 - 7,253 664
NET BOOK VALUE
At 31 May 2024 52,441 4,612 71
At 31 May 2023 52,441 7,578 255

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 June 2023 32,400 960 98,401
Additions 39,523 - 39,523
Disposals (32,400 ) - (32,400 )
At 31 May 2024 39,523 960 105,524
DEPRECIATION
At 1 June 2023 10,545 788 16,100
Charge for year 8,397 170 11,717
Eliminated on disposal (17,295 ) - (17,295 )
At 31 May 2024 1,647 958 10,522
NET BOOK VALUE
At 31 May 2024 37,876 2 95,002
At 31 May 2023 21,855 172 82,301

EATING HOUSE (SCOTLAND) LTD (REGISTERED NUMBER: SC472218)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 June 2023
and 31 May 2024 400
NET BOOK VALUE
At 31 May 2024 400
At 31 May 2023 400

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors (41,600 ) (112,393 )
Amounts owed by group undertakings 1,104,008 409,064
Prepayments 157,871 127,001
1,220,279 423,672

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 35,855 34,837
Amounts owed to group undertakings 73,997 89,919
Amounts owed to associates 2,995 2,995
Corporation tax 7,030 -
Payroll taxation 4,401 4,708
Pension fund control 853 815
VAT 2,242 3,179
Directors' current accounts 1,046,624 389,374
Accrued charges 20,770 22,708
1,194,767 548,535

9. SECURED DEBTS

Bank borrowings are secured by standard securities together with bonds and floating charges over the assets of the ultimate parent company and its subsidiaries.

10. PROVISIONS FOR LIABILITIES
31.5.24 31.5.23
£    £   
Deferred tax 10,641 10,428

Deferred
tax
£   
Balance at 1 June 2023 10,428
Provided during year 213
Balance at 31 May 2024 10,641

EATING HOUSE (SCOTLAND) LTD (REGISTERED NUMBER: SC472218)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

11. ULTIMATE CONTROLLING PARTY

The controlling party is J Carrigan.