Registered number
SC669507
Eatwell (Scotland) Ltd
Filleted Accounts
31 July 2024
Eatwell (Scotland) Ltd
Registered number: SC669507
Balance Sheet
as at 31 July 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 2,000 4,000
Tangible assets 4 72,091 74,457
74,091 78,457
Current assets
Debtors 5 19,732 -
Cash at bank and in hand 15,618 25,468
35,350 25,468
Creditors: amounts falling due within one year 6 (71,945) (67,760)
Net current liabilities (36,595) (42,292)
Total assets less current liabilities 37,496 36,165
Creditors: amounts falling due after more than one year 7 (36,976) (35,786)
Net assets 520 379
Capital and reserves
Profit and loss account 520 379
Shareholder's funds 520 379
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
I Imparato
Director
Approved by the board on 16 April 2025
Eatwell (Scotland) Ltd
Notes to the Accounts
for the year ended 31 July 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset by reducing balance method as follows:
Plant and machinery 15% by Reducing Balance
Fixtures, fittings, tools and equipment 15% by Reducing Balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current period. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 27 19
3 Intangible fixed assets £
Goodwill:
Cost
At 1 August 2023 10,000
At 31 July 2024 10,000
Amortisation
At 1 August 2023 6,000
Provided during the year 2,000
At 31 July 2024 8,000
Net book value
At 31 July 2024 2,000
At 31 July 2023 4,000
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2023 88,459
Additions 9,645
At 31 July 2024 98,104
Depreciation
At 1 August 2023 14,002
Charge for the year 12,011
At 31 July 2024 26,013
Net book value
At 31 July 2024 72,091
At 31 July 2023 74,457
5 Debtors 2024 2023
£ £
Marco Petroccia 3,700 -
Eat Italy (Kirkcaldy) 16,032 -
6 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 7 -
Trade creditors 12,330 13,032
Taxation and social security costs 59,608 48,728
Other creditors - 6,000
71,945 67,760
6 Creditors: amounts falling due after one year 2024 2023
7 £ £
Bank loans 9,365 7,824
Carlucci Ltd (Thornton) 333 27,962
Other creditors 27,278 -
36,976 35,786
7 Other information
8
Eatwell (Scotland) Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
1 Victoria Road
Kirkcaldy
Fife
KY1 1DT
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