Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01falseNo description of principal activity44falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC621022 2024-04-01 2025-03-31 SC621022 2023-04-01 2024-03-31 SC621022 2025-03-31 SC621022 2024-03-31 SC621022 c:CompanySecretary1 2024-04-01 2025-03-31 SC621022 c:Director1 2024-04-01 2025-03-31 SC621022 c:Director2 2024-04-01 2025-03-31 SC621022 c:Director3 2024-04-01 2025-03-31 SC621022 c:Director4 2024-04-01 2025-03-31 SC621022 c:RegisteredOffice 2024-04-01 2025-03-31 SC621022 d:PlantMachinery 2024-04-01 2025-03-31 SC621022 d:PlantMachinery 2025-03-31 SC621022 d:PlantMachinery 2024-03-31 SC621022 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC621022 d:CurrentFinancialInstruments 2025-03-31 SC621022 d:CurrentFinancialInstruments 2024-03-31 SC621022 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC621022 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC621022 d:ShareCapital 2025-03-31 SC621022 d:ShareCapital 2024-03-31 SC621022 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC621022 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC621022 c:OrdinaryShareClass1 2024-04-01 2025-03-31 SC621022 c:OrdinaryShareClass1 2025-03-31 SC621022 c:OrdinaryShareClass1 2024-03-31 SC621022 c:FRS102 2024-04-01 2025-03-31 SC621022 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC621022 c:FullAccounts 2024-04-01 2025-03-31 SC621022 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC621022 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC621022










DUBBIESIDE BAKERS & BUTCHERS LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
DUBBIESIDE BAKERS & BUTCHERS LTD
 

COMPANY INFORMATION


Directors
Mr K J Stuart 
Mr M M Stuart 
Mr S I Haig 
Mr D McMahon 




Company secretary
Mr S I Haig



Registered number
SC621022



Registered office
Dubbieside Bakery Harbour View

Methil

Leven

KY8 3RW




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
DUBBIESIDE BAKERS & BUTCHERS LTD
REGISTERED NUMBER: SC621022

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
£
£

Fixed assets
  

Tangible assets
 4 
8,802
10,352

  
8,802
10,352

Current assets
  

Debtors: amounts falling due within one year
 5 
108,740
95,019

Cash at bank and in hand
  
141,056
102,271

  
249,796
197,290

Creditors: amounts falling due within one year
 6 
(206,463)
(155,877)

Net current assets
  
 
 
43,333
 
 
41,413

Total assets less current liabilities
  
52,135
51,765

Provisions for liabilities
  

Deferred tax
  
(2,034)
(2,392)

  
 
 
(2,034)
 
 
(2,392)

Net assets
  
50,101
49,373


Capital and reserves
  

Called up share capital 
 7 
400
400

Profit and loss account
  
49,701
48,973

  
50,101
49,373


Page 1

 
DUBBIESIDE BAKERS & BUTCHERS LTD
REGISTERED NUMBER: SC621022

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mr K J Stuart
Mr M M Stuart
Director
Director


Date: 19 June 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
DUBBIESIDE BAKERS & BUTCHERS LTD
 

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

1.


General information

Dubbieside Bakers & Butchers Limited is a private company, limited by shares, incorporated in Scotland with registration number SC621022. The registered address is Dubbieside Bakery, Harbour View, Methil, Fife, KY8 3RW.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Page 3

 
DUBBIESIDE BAKERS & BUTCHERS LTD
 

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

2.Accounting policies (continued)

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
15%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
DUBBIESIDE BAKERS & BUTCHERS LTD
 

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

2.Accounting policies (continued)

 
2.5

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 4).


4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 April 2024
20,419



At 31 March 2025

20,419



Depreciation


At 1 April 2024
10,067


Charge for the year on owned assets
1,550



At 31 March 2025

11,617



Net book value



At 31 March 2025
8,802



At 31 March 2024
10,352

Page 5

 
DUBBIESIDE BAKERS & BUTCHERS LTD
 

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

5.


Debtors

2025
2024
£
£


Trade debtors
104,981
93,350

Other debtors
3,759
1,669

108,740
95,019



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
97,155
71,367

Other taxation and social security
107,307
82,509

Accruals and deferred income
2,001
2,001

206,463
155,877



7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



400 (2024 - 400) Ordinary Shares of £1.00 each
400
400



Page 6