Spud Mulligan's Limited

Spud Mulligan's Limited
Statement of Financial Position
As at 28 February 2025

	2025		2024
	£	£	£	£
Fixed assets		188,447		188,254
Current assets	2,950		1,146
Creditors: amount falling due within one year	(111,660)		(103,658)
Net current assets		(108,710)		(102,512)
Total assets less current liabilities		79,737		85,742
Provisions for liabilities		(45)		(9)
Net assets		79,692		85,733


Capital and reserves		79,692		85,733

NOTES TO THE ACCOUNTS

General Information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Highland Hotel
19 Main Street
Doune
FK16 6BJ

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) and the Companies Act 2006.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

For the year ended 28 February 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 accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the director on 26 September 2025 and were signed by:

--------------------------------
J Nugent
Director

Registered Number: SC275595
Scotland
SPUD MULLIGAN'S LIMITED

Abridged Accounts

Period of accounts Start date: 01 March 2024 End date: 28 February 2025