COMPANY REGISTRATION NUMBER:
SC757885
|
The Deerstalker Diner Limited |
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Filleted Unaudited Abridged Financial Statements |
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The Deerstalker Diner Limited |
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Abridged Statement of Financial Position |
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31 March 2025
Fixed assets
|
Tangible assets |
5 |
15,917 |
– |
|
|
|
|
Current assets
|
Stocks |
500 |
500 |
|
Debtors |
9,223 |
6,862 |
|
Cash at bank and in hand |
26,826 |
2,408 |
|
-------- |
------- |
|
36,549 |
9,770 |
|
|
|
|
Creditors: amounts falling due within one year |
12,222 |
9,421 |
|
-------- |
------- |
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Net current assets |
24,327 |
349 |
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-------- |
---- |
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Total assets less current liabilities |
40,244 |
349 |
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|
|
|
Creditors: amounts falling due after more than one year |
12,702 |
– |
|
-------- |
---- |
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Net assets |
27,542 |
349 |
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-------- |
---- |
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|
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Capital and reserves
|
Called up share capital |
100 |
100 |
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Profit and loss account |
27,442 |
249 |
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-------- |
---- |
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Shareholders funds |
27,542 |
349 |
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-------- |
---- |
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These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476
;
-
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements
.
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the year ending 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.
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The Deerstalker Diner Limited |
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Abridged Statement of Financial Position (continued) |
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31 March 2025
These abridged financial statements were approved by the
board of directors
and authorised for issue on
21 August 2025
, and are signed on behalf of the board by:
Company registration number:
SC757885
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The Deerstalker Diner Limited |
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Notes to the Abridged Financial Statements |
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Year ended 31 March 2025
1.
General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is Loch Ericht Hotel, General Wades Military Road, Dalwhinnie, Invernessshire, PH19 1AG, Scotland.
2.
Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover represents the amounts received over the counter for food and beverages supplied either to be consumed on the premises or taken away and are stated net of Value Added Tax. Takings are recognised at the point of sale on a strict daily basis.
Taxation
The tax expense represents the current tax that is recognised on taxable profit and is measured at the amounts of tax expected to be payable or recoverable using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost and are subsequently stated at cost less accumulated depreciation.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
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Motor vehicles |
- |
25% reducing balance |
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Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the abridged statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
3
(2024:
3
).
5.
Tangible assets
|
£ |
|
Cost |
|
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At 1 April 2024 |
– |
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Additions |
17,363 |
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-------- |
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At 31 March 2025 |
17,363 |
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-------- |
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Depreciation |
|
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At 1 April 2024 |
– |
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Charge for the year |
1,446 |
|
-------- |
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At 31 March 2025 |
1,446 |
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-------- |
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Carrying amount |
|
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At 31 March 2025 |
15,917 |
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-------- |
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At 31 March 2024 |
– |
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-------- |
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