Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-3162024-04-01falseNo description of principal activity6truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC568235 2024-04-01 2025-03-31 SC568235 2023-04-01 2024-03-31 SC568235 2025-03-31 SC568235 2024-03-31 SC568235 c:CompanySecretary1 2024-04-01 2025-03-31 SC568235 c:Director1 2024-04-01 2025-03-31 SC568235 c:Director2 2024-04-01 2025-03-31 SC568235 c:Director3 2024-04-01 2025-03-31 SC568235 c:Director4 2024-04-01 2025-03-31 SC568235 c:Director5 2024-04-01 2025-03-31 SC568235 c:Director6 2024-04-01 2025-03-31 SC568235 c:RegisteredOffice 2024-04-01 2025-03-31 SC568235 d:CurrentFinancialInstruments 2025-03-31 SC568235 d:CurrentFinancialInstruments 2024-03-31 SC568235 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC568235 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC568235 d:ShareCapital 2025-03-31 SC568235 d:ShareCapital 2024-03-31 SC568235 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC568235 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC568235 c:OrdinaryShareClass1 2024-04-01 2025-03-31 SC568235 c:OrdinaryShareClass1 2025-03-31 SC568235 c:OrdinaryShareClass1 2024-03-31 SC568235 c:FRS102 2024-04-01 2025-03-31 SC568235 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC568235 c:FullAccounts 2024-04-01 2025-03-31 SC568235 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC568235 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC568235










R.T. STUART BAKERS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
R.T. STUART BAKERS LIMITED
 

COMPANY INFORMATION


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




Company secretary
Mr S I Haig



Registered number
SC568235



Registered office
Dubbieside Bakery
Harbour View

Methil

Fife

KY8 3RE




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
R.T. STUART BAKERS LIMITED
REGISTERED NUMBER: SC568235

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
84,771
46,689

Cash at bank and in hand
  
62,482
103,152

  
147,253
149,841

Creditors: amounts falling due within one year
 5 
(91,479)
(75,181)

Net current assets
  
 
 
55,774
 
 
74,660

Total assets less current liabilities
  
55,774
74,660

  

Net assets
  
55,774
74,660


Capital and reserves
  

Called up share capital 
 6 
1
1

Profit and loss account
  
55,773
74,659

  
55,774
74,660


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 statement of income and retained earnings 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 2 to 4 form part of these financial statements.

Page 1

 
R.T. STUART BAKERS LIMITED
 

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

1.


General information

R.T. Stuart Bakers Limited is a private company, limited by shares, incorporated in Scotland with registration number SC568235. The registered address is Dubbieside Bakery, Harbour View, Methil, Fife, KY8 3RE.

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.

 
2.3

Taxation

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.


 
2.4

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.

Page 2

 
R.T. STUART BAKERS LIMITED
 

 
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.


3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2024 - 6).


4.


Debtors

2025
2024
£
£


Trade debtors
83,396
43,513

Other debtors
1,375
3,176

84,771
46,689



5.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
2,119
2,625

Amounts owed to group undertakings
81,973
67,971

Other taxation and social security
5,912
3,110

Accruals and deferred income
1,475
1,475

91,479
75,181


Page 3

 
R.T. STUART BAKERS LIMITED
 

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

6.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



1 (2024 - 1) Ordinary share of £1.00
1
1



7.


Controlling party

Until the 31 May 2024, the ultimate parent undertaking and controlling party was R T Stuart Limited, a company registered in Scotland. From 31 May 2024, the ultimate parent undertaking and controlling party is R T Stuart Holdings Ltd, a company registered in Scotland.


Page 4