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REGISTERED NUMBER: SC495185 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

SOUTH BEACH KIOSK TROON LTD

SOUTH BEACH KIOSK TROON LTD (REGISTERED NUMBER: SC495185)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SOUTH BEACH KIOSK TROON LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: W F Carroll
Mrs F R Carroll
Miss E Carroll





REGISTERED OFFICE: 28 Fenwick Road
Kilmaurs
Ayrshire
KA3 2TD





REGISTERED NUMBER: SC495185 (Scotland)





ACCOUNTANTS: Henry Brown & Co
Chartered Accountants
26 Portland Road
Kilmarnock
Ayrshire
KA1 2EB

SOUTH BEACH KIOSK TROON LTD (REGISTERED NUMBER: SC495185)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 74,692 86,294

CURRENT ASSETS
Stocks 2,600 2,600
Debtors 5 13,255 13,734
Cash at bank and in hand 71,150 41,539
87,005 57,873
CREDITORS
Amounts falling due within one year 6 15,410 13,633
NET CURRENT ASSETS 71,595 44,240
TOTAL ASSETS LESS CURRENT
LIABILITIES

146,287

130,534

PROVISIONS FOR LIABILITIES 18,673 21,574
NET ASSETS 127,614 108,960

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 127,514 108,860
SHAREHOLDERS' FUNDS 127,614 108,960

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

SOUTH BEACH KIOSK TROON LTD (REGISTERED NUMBER: SC495185)

BALANCE SHEET - continued
31 MARCH 2025


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 30 May 2025 and were signed on its behalf by:





W F Carroll - Director


SOUTH BEACH KIOSK TROON LTD (REGISTERED NUMBER: SC495185)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

South Beach Kiosk Troon 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.

The presentation currency of the financial statements is the Pound Sterling (£).


The financial statements relate to a single company.

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 represents the value of sales of ice-cream and confectionery, stated net of value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 20% on reducing balance
Plant and machinery - 15% on reducing balance
Motor vehicles - 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

SOUTH BEACH KIOSK TROON LTD (REGISTERED NUMBER: SC495185)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 April 2024 1,717 91,501 63,232 156,450
Additions - 6,590 - 6,590
At 31 March 2025 1,717 98,091 63,232 163,040
DEPRECIATION
At 1 April 2024 1,482 47,920 20,754 70,156
Charge for year 47 7,526 10,619 18,192
At 31 March 2025 1,529 55,446 31,373 88,348
NET BOOK VALUE
At 31 March 2025 188 42,645 31,859 74,692
At 31 March 2024 235 43,581 42,478 86,294

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 13,255 13,734

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 9,006 5,252
Other creditors 6,404 8,381
15,410 13,633

7. RELATED PARTY DISCLOSURES

At the balance sheet date, SB Ices Troon Ltd, a company owned by W. Carroll and E. Carroll, owed £11,280 (2024: £11,280) to South Beach Kiosk Troon Ltd.