REGISTERED NUMBER: SC258599 (Scotland)

Abridged Unaudited Financial Statements for the Year Ended 31 December 2024

for

Brandon Takeaway Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Caira

SECRETARY:

D Caira

REGISTERED OFFICE:

3 Carfin Street

New Stevenson

Motherwell

Lanarkshire

ML1 4JL

REGISTERED NUMBER:

SC258599 (Scotland)

ACCOUNTANTS:

RAEBURN ALLISON & CO

CHARTERED ACCOUNTANTS

13/15 STRATHMORE HOUSE

TOWN CENTRE

EAST KILBRIDE

GLASGOW

G74 1LF

FIXED ASSETS

Tangible assets

4

12,048

10,945

CURRENT ASSETS

Stocks

4,509

4,666

Debtors

17,305

19,298

Cash at bank and in hand

36,973

40,973

58,787

64,937

CREDITORS

Amounts falling due within one year

(27,357

)

(28,890

)

NET CURRENT ASSETS

31,430

36,047

TOTAL ASSETS LESS CURRENT LIABILITIES

43,478

46,992

CREDITORS

Amounts falling due after more than one year

(3,000

)

(9,864

)

PROVISIONS FOR LIABILITIES

5

(2,410

)

(2,189

)

NET ASSETS

38,068

34,939

CAPITAL AND RESERVES

Called up share capital

6

1

1

Retained earnings

7

38,067

34,938

SHAREHOLDERS' FUNDS

38,068

34,939

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 25 September 2025 and were signed by:

D Caira - Director

1.	STATUTORY INFORMATION

Brandon Takeaway 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 represents revenue recognised in the accounts. Revenue is recognised when the company fulfils its contractual obligations to customers by supplying goods and services, and excludes value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2024

56,707

Additions

4,795

At 31 December 2024

61,502

DEPRECIATION

At 1 January 2024

45,762

Charge for year

3,692

At 31 December 2024

49,454

NET BOOK VALUE

At 31 December 2024

12,048

At 31 December 2023

10,945

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 January 2024

and 31 December 2024

20,174

DEPRECIATION

At 1 January 2024

11,663

Charge for year

2,128

At 31 December 2024

13,791

NET BOOK VALUE

At 31 December 2024

6,383

At 31 December 2023

8,511

5.	PROVISIONS FOR LIABILITIES

31.12.24

31.12.23

£

£

Deferred tax

2,410

2,189

Deferred

tax

£

Balance at 1 January 2024

2,189

Provided during year

221

Movement in year

Balance at 31 December 2024

2,410

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

1

ORDINARY

£1

1

1

7.

RESERVES

Retained

earnings

£

At 1 January 2024

34,938

Profit for the year

39,129

Dividends

(36,000

)

At 31 December 2024

38,067

8.	ULTIMATE CONTROLLING PARTY

The company is ultimately controlled by the Director, Mr D. Caira.