Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-30truetrue2023-10-01falseNo description of principal activity34The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC368575 2023-10-01 2024-09-30 SC368575 2022-10-01 2023-09-30 SC368575 2024-09-30 SC368575 2023-09-30 SC368575 c:CompanySecretary1 2023-10-01 2024-09-30 SC368575 c:Director1 2023-10-01 2024-09-30 SC368575 c:Director2 2023-10-01 2024-09-30 SC368575 c:RegisteredOffice 2023-10-01 2024-09-30 SC368575 d:PlantMachinery 2023-10-01 2024-09-30 SC368575 d:PlantMachinery 2024-09-30 SC368575 d:PlantMachinery 2023-09-30 SC368575 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC368575 d:ComputerEquipment 2023-10-01 2024-09-30 SC368575 d:ComputerEquipment 2024-09-30 SC368575 d:ComputerEquipment 2023-09-30 SC368575 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC368575 d:OtherPropertyPlantEquipment 2023-10-01 2024-09-30 SC368575 d:OtherPropertyPlantEquipment 2024-09-30 SC368575 d:OtherPropertyPlantEquipment 2023-09-30 SC368575 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC368575 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC368575 d:Goodwill 2023-10-01 2024-09-30 SC368575 d:Goodwill 2024-09-30 SC368575 d:Goodwill 2023-09-30 SC368575 d:CurrentFinancialInstruments 2024-09-30 SC368575 d:CurrentFinancialInstruments 2023-09-30 SC368575 d:Non-currentFinancialInstruments 2024-09-30 SC368575 d:Non-currentFinancialInstruments 2023-09-30 SC368575 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 SC368575 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 SC368575 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 SC368575 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 SC368575 d:ShareCapital 2024-09-30 SC368575 d:ShareCapital 2023-09-30 SC368575 d:RetainedEarningsAccumulatedLosses 2024-09-30 SC368575 d:RetainedEarningsAccumulatedLosses 2023-09-30 SC368575 c:OrdinaryShareClass1 2023-10-01 2024-09-30 SC368575 c:OrdinaryShareClass1 2024-09-30 SC368575 c:OrdinaryShareClass1 2023-09-30 SC368575 c:FRS102 2023-10-01 2024-09-30 SC368575 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC368575 c:FullAccounts 2023-10-01 2024-09-30 SC368575 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC368575 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC368575










MONTURPIE RESTAURANT LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
MONTURPIE RESTAURANT LIMITED
 

COMPANY INFORMATION


Directors
Mr D Law 
Mrs L Law 




Company secretary
Mrs L Law



Registered number
SC368575



Registered office
Pentland House
Saltire Centre

Glenrothes

KY6 2AH




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
MONTURPIE RESTAURANT LIMITED
REGISTERED NUMBER: SC368575

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 5 
651,809
600,324

  
651,809
600,324

Current assets
  

Debtors: amounts falling due within one year
 6 
-
867

Cash at bank and in hand
  
22,740
71,678

  
22,740
72,545

Creditors: amounts falling due within one year
 7 
(41,459)
(59,409)

Net current (liabilities)/assets
  
 
 
(18,719)
 
 
13,136

Total assets less current liabilities
  
633,090
613,460

Creditors: amounts falling due after more than one year
 8 
(312,437)
(307,469)

  

Accruals and deferred income
 9 
(131,974)
(131,974)

Net assets
  
188,679
174,017


Capital and reserves
  

Called up share capital 
 10 
20
20

Profit and loss account
  
188,659
173,997

  
188,679
174,017


Page 1

 
MONTURPIE RESTAURANT LIMITED
REGISTERED NUMBER: SC368575

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mr D Law
Director

Date: 25 March 2025

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
MONTURPIE RESTAURANT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Monturpie restaurant limited is a private Company, limited by shares, incorporated in Scotland with registration number SC368575. The registered office is Pentland House, Saltire Centre, Glenrothes, Scotland KY6 2AH.
The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
MONTURPIE RESTAURANT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.3

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.6

Intangible assets

Goodwill
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of income and retained earnings over its useful economic life.
Other intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Goodwill
-
10
years

Page 4

 
MONTURPIE RESTAURANT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25% on a reducing balance
Computer equipment
-
25% on a reducing balance
Property leasehold improvements
-
0%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 4).

Page 5

 
MONTURPIE RESTAURANT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Intangible assets




Goodwill

£



Cost


At 1 October 2023
20,000



At 30 September 2024

20,000



Amortisation


At 1 October 2023
20,000



At 30 September 2024

20,000



Net book value



At 30 September 2024
-



At 30 September 2023
-



Page 6

 
MONTURPIE RESTAURANT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Tangible fixed assets





Plant and machinery
Computer equipment
Property leasehold improve-ments
Total

£
£
£
£



Cost or valuation


At 1 October 2023
74,723
833
572,645
648,201


Additions
31,450
-
29,589
61,039


Disposals
(8,690)
-
-
(8,690)



At 30 September 2024

97,483
833
602,234
700,550



Depreciation


At 1 October 2023
47,377
500
-
47,877


Charge for the year on owned assets
8,748
84
-
8,832


Disposals
(7,968)
-
-
(7,968)



At 30 September 2024

48,157
584
-
48,741



Net book value



At 30 September 2024
49,326
249
602,234
651,809



At 30 September 2023
27,346
333
572,645
600,324


6.


Debtors

2024
2023
£
£


Other debtors
-
867


Page 7

 
MONTURPIE RESTAURANT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Other taxation and social security
21,286
36,854

Obligations under finance lease and hire purchase contracts
5,465
6,555

Accruals and deferred income
4,708
6,000

41,459
59,409



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
6,782
16,782

Net obligations under finance leases and hire purchase contracts
-
5,464

Other creditors
305,655
285,223

312,437
307,469



9.


Accruals and deferred income

2024
2023
£
£

Grants
131,974
131,974



10.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



20 (2023 - 20) Ordinary shares of £1.00 each
20
20



Page 8