Speyside Coffee Roasting Co. Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC663037

SPEYSIDE COFFEE ROASTING CO. LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 May 2025

SPEYSIDE COFFEE ROASTING CO. LTD

FINANCIAL STATEMENTS

PERIOD FROM 1 JULY 2024 TO 31 MAY 2025

Contents	Page

Officers and professional advisers	1

Report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of financial position and the notes to the financial statements	3

SPEYSIDE COFFEE ROASTING CO. LTD

OFFICERS AND PROFESSIONAL ADVISERS

The board of directors	Mr G Spence
	Mrs J Spence

Registered office	26-30 Marine Place
	Buckie
	Moray
	AB56 1UT

Accountants	Ritsons
	Chartered accountants
	26-30 Marine Place
	Buckie
	Moray
	AB56 1UT

SPEYSIDE COFFEE ROASTING CO. LTD

REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SPEYSIDE COFFEE ROASTING CO. LTD

PERIOD FROM 1 JULY 2024 TO 31 MAY 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Speyside Coffee Roasting Co. Ltd for the Period ended 31 May 2025, which comprise the statement of financial position and the notes to the financial statements from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of Speyside Coffee Roasting Co. Ltd, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Speyside Coffee Roasting Co. Ltd and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Speyside Coffee Roasting Co. Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Speyside Coffee Roasting Co. Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Speyside Coffee Roasting Co. Ltd. You consider that Speyside Coffee Roasting Co. Ltd is exempt from the statutory audit requirement for the Period. We have not been instructed to carry out an audit or a review of the financial statements of Speyside Coffee Roasting Co. Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ritsons Chartered accountants

26-30 Marine Place Buckie Moray AB56 1UT

24 September 2025

SPEYSIDE COFFEE ROASTING CO. LTD

STATEMENT OF FINANCIAL POSITION

31 May 2025

	Period from
	1 Jul 24 to	Year to
	31 May 25	30 Jun 24
	£	£
Fixed assets	15,142	3,530
	--------	-------

Current assets	8,554	13,316

Creditors: amounts falling due within one year	24,023	15,812
	--------	--------
NET CURRENT LIABILITIES	( 15,469)	( 2,496)
	--------	-------
TOTAL ASSETS LESS CURRENT LIABILITIES	( 327)	1,034

Accruals and deferred income	1,200	1,200
	-------	-------
	(1,527)	(166)
	-------	-------

Capital and reserves	( 1,527)	( 166)
	-------	----

Notes to the financial statements

1. Employee numbers

The average number of persons employed by the company during the Period amounted to 2 (2024: 4 ).

For the Period ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- 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 ;

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

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

These financial statements were approved by the board of directors and authorised for issue on 24 September 2025 , and are signed on behalf of the board by:

Mr G Spence	Mrs J Spence
Director	Director

Company registration number: SC663037

The company is a private company limited by shares, registered in Scotland.