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Registered Number: SC782566
England and Wales

 

 

 

MAC & CAT'S KITCHEN GLENLIVET LTD



Abridged Accounts
 


Period of accounts

Start date: 14 September 2023

End date: 30 September 2024
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Mac & Cat's Kitchen Glenlivet Ltd for the period ended 30 September 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Mac & Cat's Kitchen Glenlivet Ltd for the period ended 30 September 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Mac & Cat's Kitchen Glenlivet Ltd, as a body, in accordance with the terms of our engagement letter.

Our work has been undertaken solely to prepare for your approval the accounts of Mac & Cat's Kitchen Glenlivet Ltd and state those matters that we have agreed to state to the Board of Directors of Mac & Cat's Kitchen Glenlivet Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mac & Cat's Kitchen Glenlivet Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Mac & Cat's Kitchen Glenlivet Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Mac & Cat's Kitchen Glenlivet Ltd. You consider that Mac & Cat's Kitchen Glenlivet Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Mac & Cat's Kitchen Glenlivet Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for the period ended 30 September 2024. 












....................................................

Chawton Hector

2 Maules Gardens
Bristol
BS34 8AN

08 July 2025
1
 
 
Notes
 
2024
£
Fixed assets    
Tangible fixed assets 3 2,796 
2,796 
Current assets    
Cash at bank and in hand 833 
Creditors: amount falling due within one year (10,199)
Net current assets (9,366)
 
Total assets less current liabilities (6,570)
Net assets (6,570)
 

Capital and reserves
   
Called up share capital 4 2 
Profit and loss account (6,572)
Shareholders' funds (6,570)
 


For the period ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 08 July 2025 and were signed on its behalf by:


-------------------------------
Malcolm Ewart Paterson
Director
2
General Information
Mac & Cat's Kitchen Glenlivet Ltd is a private company, limited by shares, registered in England and Wales, registration number SC782566, registration address Clash Cottage, Glenlivet, Ballindalloch, AB37 9DL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
2.

Average number of employees

Average number of employees during the period was 2.
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 14 September 2023  
Additions 3,273    3,273 
Disposals  
At 30 September 2024 3,273    3,273 
Depreciation
At 14 September 2023  
Charge for period 477    477 
On disposals  
At 30 September 2024 477    477 
Net book values
Closing balance as at 30 September 2024 2,796    2,796 
Opening balance as at 14 September 2023  


4.

Share Capital

Allotted, called up and fully paid
2024
£
2 Ordinary shares of £1.00 each

3