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NICOLL'S STEAKHOUSE LTD

Registered Number
SC715250
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2024

NICOLL'S STEAKHOUSE LTD
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

Colin Nicoll

Registered Address

4 Crossgate
Cupar
KY15 5HH

Registered Number

SC715250 (Scotland)
NICOLL'S STEAKHOUSE LTD
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3-735
-735
Current assets
Debtors42001,075
2001,075
Creditors amounts falling due within one year5(19,345)(20,545)
Net current assets (liabilities)(19,145)(19,470)
Total assets less current liabilities(19,145)(18,735)
Net assets(19,145)(18,735)
Capital and reserves
Called up share capital100100
Profit and loss account(19,245)(18,835)
Shareholders' funds(19,145)(18,735)
The financial statements were approved and authorised for issue by the Director on 5 May 2025, and are signed on its behalf by:
Colin Nicoll
Director
Registered Company No. SC715250
NICOLL'S STEAKHOUSE LTD
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the director who has confirmed he will continue to support the company as required.
Turnover policy
Income represents rents receivable in the year.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery5
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 October 231,2251,225
Disposals(1,225)(1,225)
Depreciation and impairment
At 01 October 23490490
Charge for year245245
On disposals(735)(735)
Net book value
At 30 September 24--
At 30 September 23735735
4.Debtors: amounts due within one year

2024

2023

££
Other debtors2001,075
Total2001,075
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security16,42616,426
Other creditors1,7191,719
Accrued liabilities and deferred income1,2002,400
Total19,34520,545