CHRISTIES OF FOCHABERS (CHEMISTS) LIMITED

Company Registration Number:
SC039016 (Scotland)

Unaudited abridged accounts for the year ended 31 July 2025

Period of accounts

Start date: 01 August 2024

End date: 31 July 2025

CHRISTIES OF FOCHABERS (CHEMISTS) LIMITED

Contents of the Financial Statements

for the Period Ended 31 July 2025

Balance sheet
Notes

CHRISTIES OF FOCHABERS (CHEMISTS) LIMITED

Balance sheet

As at 31 July 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 32,961 34,610
Total fixed assets: 32,961 34,610
Current assets
Stocks: 155,790 189,400
Debtors:   395,969 308,577
Cash at bank and in hand: 38,815 98,077
Total current assets: 590,574 596,054
Creditors: amounts falling due within one year:   (191,266) (166,298)
Net current assets (liabilities): 399,308 429,756
Total assets less current liabilities: 432,269 464,366
Total net assets (liabilities): 432,269 464,366
Capital and reserves
Called up share capital: 5,150 5,150
Revaluation reserve:438,55840,526
Profit and loss account: 388,561 418,690
Shareholders funds: 432,269 464,366

The notes form part of these financial statements

CHRISTIES OF FOCHABERS (CHEMISTS) LIMITED

Balance sheet statements

For the year ending 31 July 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 02 October 2025
and signed on behalf of the board by:

Name: Gordon A Christie
Status: Director

The notes form part of these financial statements

CHRISTIES OF FOCHABERS (CHEMISTS) LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

CHRISTIES OF FOCHABERS (CHEMISTS) LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

2. Employees

2025 2024
Average number of employees during the period 8 8

CHRISTIES OF FOCHABERS (CHEMISTS) LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

3. Tangible Assets

Total
Cost £
At 01 August 2024 105,256
At 31 July 2025 105,256
Depreciation
At 01 August 2024 70,646
Charge for year 1,649
At 31 July 2025 72,295
Net book value
At 31 July 2025 32,961
At 31 July 2024 34,610

CHRISTIES OF FOCHABERS (CHEMISTS) LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

4. Revaluation reserve

2025
£
Balance at 01 August 2024 40,526
Surplus or deficit after revaluation (1,968)
Balance at 31 July 2025 38,558