1 October 2023 false No description of principal activity Taxfiler 2024.6 SC600146business:PrivateLimitedCompanyLtd2023-10-012024-09-30 SC6001462023-09-30 SC6001462023-10-012024-09-30 SC600146business:AuditExempt-NoAccountantsReport2023-10-012024-09-30 SC600146business:FilletedAccounts2023-10-012024-09-30 SC6001462024-09-30 SC600146business:Director12023-10-012024-09-30 SC600146business:Director22023-10-012024-09-30 SC6001462023-09-30 SC600146core:WithinOneYear2024-09-30 SC600146core:WithinOneYear2023-09-30 SC600146core:AfterOneYear2024-09-30 SC600146core:AfterOneYear2023-09-30 SC600146core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC600146core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 SC600146core:RevaluationReservecore:PreviouslyStatedAmount2024-09-30 SC600146core:RevaluationReservecore:PreviouslyStatedAmount2023-09-30 SC600146core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC600146core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 SC600146core:PreviouslyStatedAmount2024-09-30 SC600146core:PreviouslyStatedAmount2023-09-30 SC600146business:SmallEntities2023-10-012024-09-30 SC600146countries:Scotland2023-10-012024-09-30 SC600146core:IntangibleAssetsOtherThanGoodwill2023-09-30 SC600146core:IntangibleAssetsOtherThanGoodwill2024-09-30 SC600146core:FurnitureFittings2023-09-30 SC600146core:FurnitureFittings2024-09-30 SC6001462022-04-012023-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC600146 (Scotland)
What The Fork Ltd Unaudited accounts for the year ended 30 September 2024
What The Fork Ltd Unaudited accounts Contents
Page
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What The Fork Ltd Company Information for the year ended 30 September 2024
Directors
David Angus Coutts Steven James William Coutts
Company Number
SC600146 (Scotland)
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What The Fork Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
2,000,000 
2,000,000 
Tangible assets
30,992 
30,992 
2,030,992 
2,030,992 
Current assets
Inventories
4,478 
4,478 
Debtors
57,183 
22,384 
Cash at bank and in hand
3,547 
34,676 
65,208 
61,538 
Creditors: amounts falling due within one year
(148,061)
(363,170)
Net current liabilities
(82,853)
(301,632)
Total assets less current liabilities
1,948,139 
1,729,360 
Creditors: amounts falling due after more than one year
(1,099,790)
(929,066)
Net assets
848,349 
800,294 
Capital and reserves
Called up share capital
(20)
(20)
Revaluation reserve
(2,000,000)
(2,000,000)
Profit and loss account
2,848,369 
2,800,314 
Shareholders' funds
848,349 
800,294 
For the year ending 30 September 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 directors acknowledge their 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 of Directors and authorised for issue on 1 April 2025 and were signed on its behalf by
David Angus Coutts Director Company Registration No. SC600146
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What The Fork Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
What The Fork Ltd is a private company, limited by shares, registered in Scotland, registration number SC600146.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 October 2023
2,000,000 
At 30 September 2024
2,000,000 
Amortisation
At 1 October 2023
- 
At 30 September 2024
- 
Net book value
At 30 September 2024
2,000,000 
At 30 September 2023
2,000,000 
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What The Fork Ltd Notes to the Accounts for the year ended 30 September 2024
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 October 2023
74,551 
At 30 September 2024
74,551 
Depreciation
At 1 October 2023
43,559 
At 30 September 2024
43,559 
Net book value
At 30 September 2024
30,992 
At 30 September 2023
30,992 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
34,799 
12,698 
Other debtors
22,384 
9,686 
57,183 
22,384 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
3,898 
8,305 
Taxes and social security
118,829 
118,829 
Other creditors
25,322 
40,291 
Accruals
12 
195,745 
148,061 
363,170 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
1,099,790 
929,066 
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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