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REGISTERED NUMBER: SC430475 (Scotland)















Unaudited Financial Statements

for the Year Ended 31 August 2024

for

Lomond Fish Bar Ltd

Lomond Fish Bar Ltd (Registered number: SC430475)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Lomond Fish Bar Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTORS: J S Cheema
Ms C Persichini





REGISTERED OFFICE: Flat B, Lomond Villa
19 Balloch Road
Balloch
Alexandria
G83 8SR





REGISTERED NUMBER: SC430475 (Scotland)





ACCOUNTANTS: KPP Glasgow South Ltd
Chartered Certified Accountants
Unit 3 , 37 Rosyth Road
Morris Park
Glasgow
G5 0YE

Lomond Fish Bar Ltd (Registered number: SC430475)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 - 11,891

CURRENT ASSETS
Stocks 5 - 453
Cash at bank and in hand 93,905 25,983
93,905 26,436
CREDITORS
Amounts falling due within one year 6 74,012 31,503
NET CURRENT ASSETS/(LIABILITIES) 19,893 (5,067 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

19,893

6,824

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 19,793 6,724
SHAREHOLDERS' FUNDS 19,893 6,824

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 February 2025 and were signed on its behalf by:





J S Cheema - Director


Lomond Fish Bar Ltd (Registered number: SC430475)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Lomond Fish Bar Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 5 ) .

Lomond Fish Bar Ltd (Registered number: SC430475)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 September 2023 52,502 1,750 807 55,059
Disposals (52,502 ) (1,750 ) (807 ) (55,059 )
At 31 August 2024 - - - -
DEPRECIATION
At 1 September 2023 42,165 567 436 43,168
Eliminated on disposal (42,165 ) (567 ) (436 ) (43,168 )
At 31 August 2024 - - - -
NET BOOK VALUE
At 31 August 2024 - - - -
At 31 August 2023 10,337 1,183 371 11,891

5. STOCKS
31.8.24 31.8.23
£    £   
Stocks - 453

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors - 278
Tax 5,804 2,690
Social security and other taxes 5,538 6,209
VAT - 10,918
Bounce Back Loan - 10,008
Directors' current accounts 61,270 -
Accrued expenses 1,400 1,400
74,012 31,503

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
100 Ordinary £1 100 100