Company registration number SC498480 (Scotland)
GARROCHER TREE FARM RETAIL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
GARROCHER TREE FARM RETAIL LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
GARROCHER TREE FARM RETAIL LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
31 August 2025
31 March 2024
Notes
£
£
£
£
Current assets
Stocks
-
400
Debtors
3
235
510
Cash at bank and in hand
55,983
44,325
56,218
45,235
Creditors: amounts falling due within one year
4
(35,530)
(35,086)
Net current assets
20,688
10,149
Capital and reserves
Called up share capital
5
100
100
Profit and loss reserves
20,588
10,049
Total equity
20,688
10,149

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 1 September 2025 and are signed on its behalf by:
Mr M Craig
Director
Company Registration No. SC498480
GARROCHER TREE FARM RETAIL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Garrocher Tree Farm Retail Limited is a private company limited by shares incorporated in Scotland. The registered office is Mount Ferguson, Ayr, Ayrshire, United Kingdom, KA6 6BY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

On 31 August 2025, Garrocher Tree Farm Retail Limited ceased trading. The directors have resolved to wind up the company in the near future. The directors consider it inappropriate to prepare the financial statements on a going concern basis and, therefore, the directors have prepared these on a break-up basis, as set out under the basis of preparation.true

1.3
Reporting period

The length of the reporting period has been extended to 17 months. The change is due to this being the final set of accounts for the company, as the directors plan to dissolve in the near future. The comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

1.4
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

 

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

 

1.6
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

GARROCHER TREE FARM RETAIL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
2
2
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
235
510
4
Creditors: amounts falling due within one year
2025
2024
£
£
Other borrowings
34,330
34,330
Accruals and deferred income
1,200
756
35,530
35,086
5
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
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