Company registration number SC473672 (Scotland)
SCOTFRESH LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 27 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
SCOTFRESH LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
SCOTFRESH LIMITED
BALANCE SHEET
AS AT
27 APRIL 2025
27 April 2025
- 1 -
27 April 2025
28 April 2024
Notes
£
£
£
£
Current assets
Debtors
4
1
1
Net current assets
1
1
Capital and reserves
-
-
Called up share capital
1
1

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 27 April 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 9 October 2025 and are signed on its behalf by:
J Hepburn
Director
Company Registration No. SC473672
SCOTFRESH LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 27 APRIL 2025
- 2 -
1
Accounting policies
Company information

Scotfresh Limited is a private company limited by shares incorporated in Scotland. The registered office is 78 Longtown Road, Dundee, United Kingdom, DD4 8JU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

The principal accounting policies adopted are set out below.

The financial statements of the company are consolidated in the financial statements of C.J. Lang & Son Limited. These consolidated financial statements are available from its registered office, 78 Longtown Road, Dundee, Angus, DD4 8JU.

1.2
Going concern

The directors true intend to wind up and strike off the company. Therefore these financial statements are prepared on a basis other than going concern.

1.3
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
0
0
SCOTFRESH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 27 APRIL 2025
- 3 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1
1
5
Ultimate Controlling Party

The ultimate parent company is C.J. Lang & Son Limited, a company registered in Scotland, and the

ultimate controlling party is Mrs Joan Scott-Adie, a director of C.J. Lang & Son Limited who owns a majority of the issued share capital.

2025-04-27 2024-04-29 false false true 09 October 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity C G McLean J Hepburn J N Watson SC473672 2024-04-29 2025-04-27 SC473672 2025-04-27 SC473672 2024-04-28 SC473672 core:ShareCapital 2025-04-27 SC473672 core:ShareCapital 2024-04-28 SC473672 bus:Director2 2024-04-29 2025-04-27 SC473672 2023-03-01 2024-04-28 SC473672 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-27 SC473672 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-28 SC473672 bus:EntityHasNeverTraded 2024-04-29 2025-04-27 SC473672 bus:PrivateLimitedCompanyLtd 2024-04-29 2025-04-27 SC473672 bus:FRS102 2024-04-29 2025-04-27 SC473672 bus:AuditExempt-NoAccountantsReport 2024-04-29 2025-04-27 SC473672 bus:Director1 2024-04-29 2025-04-27 SC473672 bus:CompanySecretary1 2024-04-29 2025-04-27 SC473672 bus:SmallCompaniesRegimeForAccounts 2024-04-29 2025-04-27 SC473672 bus:FullAccounts 2024-04-29 2025-04-27 xbrli:pure xbrli:shares iso4217:GBP