1 October 2024 false No description of principal activity Taxfiler 2024.6 SC600146business:PrivateLimitedCompanyLtd2024-10-012025-03-31 SC6001462024-09-30 SC6001462024-10-012025-03-31 SC600146business:AuditExempt-NoAccountantsReport2024-10-012025-03-31 SC600146business:FilletedAccounts2024-10-012025-03-31 SC6001462025-03-31 SC600146business:Director12024-10-012025-03-31 SC600146business:Director22024-10-012025-03-31 SC6001462024-09-30 SC600146core:WithinOneYear2025-03-31 SC600146core:WithinOneYear2024-09-30 SC600146core:AfterOneYear2025-03-31 SC600146core:AfterOneYear2024-09-30 SC600146core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 SC600146core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC600146core:RevaluationReservecore:PreviouslyStatedAmount2025-03-31 SC600146core:RevaluationReservecore:PreviouslyStatedAmount2024-09-30 SC600146core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC600146core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC600146core:PreviouslyStatedAmount2025-03-31 SC600146core:PreviouslyStatedAmount2024-09-30 SC600146business:SmallEntities2024-10-012025-03-31 SC600146countries:Scotland2024-10-012025-03-31 SC600146core:IntangibleAssetsOtherThanGoodwill2024-09-30 SC600146core:IntangibleAssetsOtherThanGoodwill2025-03-31 SC600146core:FurnitureFittings2024-09-30 SC600146core:FurnitureFittings2025-03-31 SC600146core:FurnitureFittings2024-10-012025-03-31 SC6001462023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC600146 (Scotland)
What The Fork Ltd Unaudited accounts for the period from 1 October 2024 to 31 March 2025
What The Fork Ltd Unaudited accounts Contents
Page
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What The Fork Ltd Company Information for the period from 1 October 2024 to 31 March 2025
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 31 March 2025
2025 
2024 
Notes
£ 
£ 
Called up share capital not paid
- 
20 
Fixed assets
Intangible assets
2,000,000 
2,000,000 
Tangible assets
23,244 
30,992 
2,023,244 
2,030,992 
Current assets
Inventories
4,478 
4,478 
Debtors
29,064 
57,183 
Cash at bank and in hand
11,368 
3,547 
44,910 
65,208 
Creditors: amounts falling due within one year
(302,092)
(148,061)
Net current liabilities
(257,182)
(82,853)
Total assets less current liabilities
1,766,062 
1,948,159 
Creditors: amounts falling due after more than one year
(880,650)
(1,099,810)
Net assets
885,412 
848,349 
Capital and reserves
Called up share capital
20 
20 
Revaluation reserve
(2,000,000)
(2,000,000)
Profit and loss account
2,885,392 
2,848,329 
Shareholders' funds
885,412 
848,349 
For the period ending 31 March 2025 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 19 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 period from 1 October 2024 to 31 March 2025
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 period, 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 2024
2,000,000 
At 31 March 2025
2,000,000 
Amortisation
At 1 October 2024
- 
At 31 March 2025
- 
Net book value
At 31 March 2025
2,000,000 
At 30 September 2024
2,000,000 
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What The Fork Ltd Notes to the Accounts for the period from 1 October 2024 to 31 March 2025
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 October 2024
74,551 
At 31 March 2025
74,551 
Depreciation
At 1 October 2024
43,559 
Charge for the period
7,748 
At 31 March 2025
51,307 
Net book value
At 31 March 2025
23,244 
At 30 September 2024
30,992 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
6,680 
34,799 
Other debtors
22,384 
22,384 
29,064 
57,183 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
90,543 
- 
Trade creditors
176 
3,898 
Taxes and social security
118,829 
118,829 
Other creditors
92,532 
25,322 
Accruals
12 
12 
302,092 
148,061 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
880,650 
1,099,810 
9
Average number of employees
During the period the average number of employees was 0 (2024: 0).
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