The Captain's Table (Fraserburgh) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC572024

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		15,052		18,534

			15,052		18,534
CURRENT ASSETS
Stocks	5	5,000		5,000
Debtors	6	111		-
Cash at bank and in hand		6,065		5,460

		11,176		10,460
Creditors: Amounts Falling Due Within One Year	7	(167,318 )		(158,982 )

NET CURRENT ASSETS (LIABILITIES)			(156,142 )		(148,522 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(141,090 )		(129,988 )

Creditors: Amounts Falling Due After More Than One Year	8		(24,004 )		(35,123 )

NET LIABILITIES			(165,094 )		(165,111 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(165,194 )		(165,211 )

SHAREHOLDERS' FUNDS			(165,094)		(165,111)

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The Captain's Table (Fraserburgh) Ltd

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 2025 the company was entitled to exemption from audit 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.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Julie Masson

Director

22/10/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

The Captain's Table (Fraserburgh) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC572024 . The registered office is 37 Saltoun Place, Fraserburgh, Aberdeenshire, AB43 9RY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2024: 12)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 June 2024	33,198	30,542	675	64,415

As at 31 May 2025	33,198	30,542	675	64,415

Depreciation
As at 1 June 2024	26,321	19,023	537	45,881
Provided during the period	1,719	1,728	35	3,482

As at 31 May 2025	28,040	20,751	572	49,363

...CONTINUED

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The Captain's Table (Fraserburgh) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

Net Book Value
As at 31 May 2025	5,158	9,791	103	15,052

As at 1 June 2024	6,877	11,519	138	18,534

5. Stocks

	2025	2024
	£	£
Materials	5,000	5,000

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	111	-

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	8,043	8,806
Bank loans and overdrafts	11,090	13,444
Other taxes and social security	780	1,231
VAT	27,790	11,980
Pension creditor	234	242
Accruals and deferred income	3,256	3,150
Directors' loan accounts	116,125	120,129

	167,318	158,982

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	24,004	35,123

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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