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REGISTERED NUMBER: SC310008 (Scotland)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

Fort Cafe & Takeaway Limited

Fort Cafe & Takeaway Limited (Registered number: SC310008)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Fort Cafe & Takeaway Limited

Company Information
for the Year Ended 31 October 2024







DIRECTORS: N J Manson
Mrs C D Manson
Mrs G C Summers





SECRETARY: Mrs C D Manson





REGISTERED OFFICE: 2 Commercial Road
Lerwick
Shetland
ZE1 0HY





REGISTERED NUMBER: SC310008 (Scotland)





ACCOUNTANTS: Bon Accord Accountancy Limited
2 North Ness Business Park
Lerwick
Shetland
ZE1 0LZ

Fort Cafe & Takeaway Limited (Registered number: SC310008)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 217,727 222,945
217,727 222,945

CURRENT ASSETS
Stocks 3,321 3,903
Debtors 6 107,938 82,002
Cash at bank and in hand 51,894 10,402
163,153 96,307
CREDITORS
Amounts falling due within one year 7 98,079 77,987
NET CURRENT ASSETS 65,074 18,320
TOTAL ASSETS LESS CURRENT LIABILITIES 282,801 241,265

PROVISIONS FOR LIABILITIES 12,432 10,439
NET ASSETS 270,369 230,826

CAPITAL AND RESERVES
Called up share capital 1 1
Revaluation reserve 8 34,000 34,000
Capital redemption reserve 1 1
Retained earnings 236,367 196,824
SHAREHOLDERS' FUNDS 270,369 230,826

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

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

Fort Cafe & Takeaway Limited (Registered number: SC310008)

Balance Sheet - continued
31 October 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 5 February 2025 and were signed on its behalf by:





N J Manson - Director


Fort Cafe & Takeaway Limited (Registered number: SC310008)

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

1. STATUTORY INFORMATION

Fort Cafe & Takeaway Limited 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 2006, is being amortised evenly over its estimated useful life of five 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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% 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.


Fort Cafe & Takeaway Limited (Registered number: SC310008)

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

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
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 9 (2023 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 165,000
AMORTISATION
At 1 November 2023
and 31 October 2024 165,000
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 -

Fort Cafe & Takeaway Limited (Registered number: SC310008)

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

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 November 2023 168,000 69,906 3,437 31,053 272,396
Additions - 1,902 - - 1,902
At 31 October 2024 168,000 71,808 3,437 31,053 274,298
DEPRECIATION
At 1 November 2023 - 22,162 2,684 24,605 49,451
Charge for year - 5,320 188 1,612 7,120
At 31 October 2024 - 27,482 2,872 26,217 56,571
NET BOOK VALUE
At 31 October 2024 168,000 44,326 565 4,836 217,727
At 31 October 2023 168,000 47,744 753 6,448 222,945

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 595 943
Other debtors 107,343 81,059
107,938 82,002

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade creditors 20,265 19,122
Taxation and social security 74,281 55,926
Other creditors 3,533 2,939
98,079 77,987

8. RESERVES
Revaluation
reserve
£   
At 1 November 2023
and 31 October 2024 34,000

Fort Cafe & Takeaway Limited (Registered number: SC310008)

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

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2024 and 31 October 2023:

31.10.24 31.10.23
£    £   
N J Manson
Balance outstanding at start of year 79,577 -
Amounts advanced 101,285 79,577
Amounts repaid (79,577 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 101,285 79,577