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REGISTERED NUMBER: SC078304 (Scotland)















Unaudited Financial Statements

for the Year Ended 31 March 2025

for

A M Foods Limited

A M Foods Limited (Registered number: SC078304)






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


A M Foods Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Stewart Murray
Stephen Anderson
Philip Graeme Murray
Ben Anderson





REGISTERED OFFICE: Unit 11
Russell Road Industrial Estate
Edinburgh
EH11 2NN





REGISTERED NUMBER: SC078304 (Scotland)





ACCOUNTANTS: LinklatersCA
8 Darnaway Street
Edinburgh
EH3 6BG

A M Foods Limited (Registered number: SC078304)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,781 16,792

CURRENT ASSETS
Stocks 28,176 33,284
Debtors 5 104,545 119,656
Cash at bank 300,065 252,854
432,786 405,794
CREDITORS
Amounts falling due within one year 6 145,625 148,802
NET CURRENT ASSETS 287,161 256,992
TOTAL ASSETS LESS CURRENT
LIABILITIES

297,942

273,784

PROVISIONS FOR LIABILITIES 2,475 3,690
NET ASSETS 295,467 270,094

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 295,367 269,994
SHAREHOLDERS' FUNDS 295,467 270,094

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.

A M Foods Limited (Registered number: SC078304)

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 25 July 2025 and were signed on its behalf by:





Philip Graeme Murray - Director


A M Foods Limited (Registered number: SC078304)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

A M Foods Limited 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

A M Foods Limited (Registered number: SC078304)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024
and 31 March 2025 21,899 2,532 23,875 2,592 50,898
DEPRECIATION
At 1 April 2024 18,537 2,532 10,445 2,592 34,106
Charge for year 2,653 - 3,358 - 6,011
At 31 March 2025 21,190 2,532 13,803 2,592 40,117
NET BOOK VALUE
At 31 March 2025 709 - 10,072 - 10,781
At 31 March 2024 3,362 - 13,430 - 16,792

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 100,161 115,785
Other debtors 4,384 3,871
104,545 119,656

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 87,137 104,239
Taxation and social security 33,126 41,238
Other creditors 25,362 3,325
145,625 148,802