Registered number
SC749245
Aberdour Bistro Ltd
Filleted Accounts
31 March 2025

Aberdour Bistro Ltd
Registered number: | SC749245
Balance Sheet
as at 31 March 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 491 |  |  | 614
Current assets
Stocks |  |  | 4,500 |  |  | 4,500
Debtors | 4 |  | 3,600 |  |  | 3,600
Cash at bank and in hand |  |  | 26,292 |  |  | 24,227
|  |  | 34,392 |  |  | 32,327
Creditors: amounts falling due within one year | 5 |  | (13,177) |  |  | (11,042)
Net current assets |  |  |  | 21,215 |  |  | 21,285
Total assets less current liabilities |  |  |  | 21,706 |  |  | 21,899
Creditors: amounts falling due after more than one year | 6 |  |  | (31,003) |  |  | (30,653)
Net liabilities |  |  |  | (9,297) |  |  | (8,754)
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | (9,299) |  |  | (8,756)
Shareholders' funds |  |  |  | (9,297) |  |  | (8,754)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
R Devon
Director
Approved by the board on 12 November 2025

Aberdour Bistro Ltd
Notes to the Accounts
for the year ended 31 March 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| 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 services in a licensed restaurant.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax asset is recognised in respect of a tax loss that can be carried forwards to be utilised against profits in a future period, where applicable.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 13 |  | 13
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 April 2024 | 708
| At 31 March 2025 | 708
| Depreciation
| At 1 April 2024 | 94
| Charge for the year | 123
| At 31 March 2025 | 217
| Net book value
| At 31 March 2025 | 491
| At 31 March 2024 | 614
4 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 3,600 |  | 3,600
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 12,577 |  | 10,322
| Other creditors | 600 |  | 720
|  |  |  |  |  | 13,177 |  | 11,042
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Director's account | 31,003 |  | 30,653
7 | Other information
| Aberdour Bistro Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
| Holyhill Manse Place
| High Street
| Aberdour
| Fife
| KY3 0SP

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