Company Registration No. SC665136 (Scotland)
AFD Food and Drink Limited
Unaudited accounts
for the year ended 30 November 2024
AFD Food and Drink Limited
Unaudited accounts
Contents
AFD Food and Drink Limited
Company Information
for the year ended 30 November 2024
Company Number
SC665136 (Scotland)
Registered Office
62-64 BATH STREET
EDINBURGH
EH15 1HF
SCOTLAND
Accountants
Oak Team Associates Limited
272 Bath Street
Glasgow
G2 4JR
AFD Food and Drink Limited
Statement of financial position
as at 30 November 2024
Tangible assets
17,414
26,647
Cash at bank and in hand
137,804
101,950
Creditors: amounts falling due within one year
(125,933)
(131,435)
Net current assets
48,311
5,878
Called up share capital
1
1
Profit and loss account
65,724
32,524
Shareholders' funds
65,725
32,525
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 March 2025 and were signed on its behalf by
Amanda Caygill
Director
Company Registration No. SC665136
AFD Food and Drink Limited
Notes to the Accounts
for the year ended 30 November 2024
AFD Food and Drink Limited is a private company, limited by shares, registered in Scotland, registration number SC665136. The registered office is 62-64 BATH STREET, EDINBURGH, EH15 1HF, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% on a straight line basis
4
Tangible fixed assets
Fixtures & fittings
At 30 November 2024
52,663
Charge for the year
10,533
At 30 November 2024
35,249
At 30 November 2024
17,414
At 30 November 2023
26,647
Amounts falling due within one year
Other debtors
26,000
26,000
AFD Food and Drink Limited
Notes to the Accounts
for the year ended 30 November 2024
6
Creditors: amounts falling due within one year
2024
2023
Trade creditors
14,722
26,467
Taxes and social security
12,681
384
Loans from directors
40,000
40,000
7
Average number of employees
During the year the average number of employees was 25 (2023: 27).