Kilted Coffee Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC589154

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		216		270
Tangible Assets	5		7,151		9,566

			7,367		9,836
CURRENT ASSETS
Stocks	6	8,110		6,874
Debtors	7	1,733		885
Cash at bank and in hand		1,751		2,003

		11,594		9,762
Creditors: Amounts Falling Due Within One Year	8	(69,509 )		(65,037 )

NET CURRENT ASSETS (LIABILITIES)			(57,915 )		(55,275 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(50,548 )		(45,439 )

NET LIABILITIES			(50,548 )		(45,439 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(50,648 )		(45,539 )

SHAREHOLDERS' FUNDS			(50,548)		(45,439)

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Kilted Coffee Ltd

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his 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

Mr Paul Paterson

Director

21/10/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Kilted Coffee Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC589154 . The registered office is Cairnton, Yokieshill, Mintlaw, Peterhead, Aberdeenshire, AB42 5BX.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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	20% RB
Computer Equipment	33% SL

2.5. 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: 2 (2024: 1)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 March 2024	540

As at 28 February 2025	540

...CONTINUED

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Kilted Coffee Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

Amortisation
As at 1 March 2024	270
Provided during the period	54

As at 28 February 2025	324

Net Book Value
As at 28 February 2025	216

As at 1 March 2024	270

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 March 2024	26,883	4,871	31,754
Additions	(2 )	-	(2 )

As at 28 February 2025	26,881	4,871	31,752

Depreciation
As at 1 March 2024	18,693	3,495	22,188
Provided during the period	1,638	775	2,413

As at 28 February 2025	20,331	4,270	24,601

Net Book Value
As at 28 February 2025	6,550	601	7,151

As at 1 March 2024	8,190	1,376	9,566

6. Stocks

	2025	2024
	£	£
Materials	8,110	6,874

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,145	885
VAT	588	-

	1,733	885

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Kilted Coffee Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	1,150
Other loans	19,980	19,980
VAT	-	2,440
Other creditors	4,695	1,065
Accruals and deferred income	1,980	1,155
Director's loan account	42,854	39,247

	69,509	65,037

9. Share Capital

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

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