REGISTERED NUMBER: SC040968 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Cafe Braemar Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Miss J A MacNaughton

REGISTERED OFFICE:

89 Stratherrick Road

Inverness

IV2 4YJ

REGISTERED NUMBER:

SC040968 (Scotland)

ACCOUNTANTS:

McLay, McAlister & McGibbon LLP

Chartered Accountants

145 St Vincent Street

Glasgow

G2 5JF

SOLICITORS:

Miller Beckett & Jackson

190 St Vincent Street

Glasgow

G2 5SP

FIXED ASSETS

Tangible assets

4

215,000

215,000

CURRENT ASSETS

Debtors

5

1,734

2,377

Cash at bank

433,670

413,257

435,404

415,634

CREDITORS

Amounts falling due within one year

6

(115,370

)

(115,322

)

NET CURRENT ASSETS

320,034

300,312

TOTAL ASSETS LESS CURRENT LIABILITIES

535,034

515,312

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

7

92,776

92,776

Retained earnings

442,158

422,436

SHAREHOLDERS' FUNDS

535,034

515,312

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 22 August 2025 and were signed by:

Miss J A MacNaughton - Director

1.	STATUTORY INFORMATION

Cafe Braemar 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the total income from rents for the year. All turnover which is from continuing operations is attributable to the principal activity.

Tangible fixed assets and depreciation

Investment Property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value are recognised in the profit and loss account.

Taxation

Taxation for the year comprises of current 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 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST OR VALUATION

At 1 February 2024

and 31 January 2025

215,000

NET BOOK VALUE

At 31 January 2025

215,000

At 31 January 2024

215,000

The investment property was valued on an existing use basis by the director on 31 January 2025. The historical cost of the property included at valuation is £122,224.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Other debtors

1,734

2,377

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Taxation and social security

4,626

3,257

Other creditors

110,744

112,065

115,370

115,322

7.

RESERVES

Revaluation

reserve

£

At 1 February 2024

and 31 January 2025

92,776

8.	RELATED PARTY DISCLOSURES

Included in other creditors is £109,545 (2024: £109,545) owed to the director.

9.	ULTIMATE CONTROLLING PARTY

The director Miss J A MacNaughton is personally interested in 100% of the share capital.