IRIS Accounts Production v25.4.0.155 SC438025 director 1.6.24 31.10.25 31.10.25 false false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC438025 2024-05-31 SC438025 2025-10-31 SC438025 2024-06-01 2025-10-31 SC438025 2023-05-31 SC438025 2023-06-01 2024-05-31 SC438025 2024-05-31 SC438025 ns15:Scotland 2024-06-01 2025-10-31 SC438025 ns14:PoundSterling 2024-06-01 2025-10-31 SC438025 ns10:Director1 2024-06-01 2025-10-31 SC438025 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-10-31 SC438025 ns10:SmallEntities 2024-06-01 2025-10-31 SC438025 ns10:AuditExemptWithAccountantsReport 2024-06-01 2025-10-31 SC438025 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-10-31 SC438025 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-10-31 SC438025 ns10:FullAccounts 2024-06-01 2025-10-31 SC438025 ns10:EntityNoLongerTradingButTradedInPast 2024-06-01 2025-10-31 SC438025 ns10:RegisteredOffice 2024-06-01 2025-10-31 SC438025 ns5:CurrentFinancialInstruments 2025-10-31 SC438025 ns5:CurrentFinancialInstruments 2024-05-31 SC438025 ns5:Non-currentFinancialInstruments 2025-10-31 SC438025 ns5:Non-currentFinancialInstruments 2024-05-31 SC438025 ns5:ShareCapital 2025-10-31 SC438025 ns5:ShareCapital 2024-05-31 SC438025 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 SC438025 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 SC438025 ns5:PlantMachinery 2024-06-01 2025-10-31 SC438025 ns5:LandBuildings 2024-05-31 SC438025 ns5:PlantMachinery 2024-05-31 SC438025 ns5:LandBuildings 2024-06-01 2025-10-31 SC438025 ns5:LandBuildings 2025-10-31 SC438025 ns5:PlantMachinery 2025-10-31 SC438025 ns5:LandBuildings 2024-05-31 SC438025 ns5:PlantMachinery 2024-05-31

REGISTERED NUMBER: SC438025 (Scotland)

Unaudited Financial Statements

for the Period 1 June 2024 to 31 October 2025

for

Robert Bauld Butchers Limited

Robert Bauld Butchers Limited (Registered number: SC438025)

Contents of the Financial Statements

for the Period 1 June 2024 to 31 October 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Report of the Accountants | 5 |

Robert Bauld Butchers Limited

Company Information

for the Period 1 June 2024 to 31 October 2025

| DIRECTOR: | Mr Alan Bauld

| REGISTERED OFFICE: | 2nd Floor

| 22-24 Blythswood Square

| Glasgow

| G2 4BG

| REGISTERED NUMBER: | SC438025 (Scotland)

| ACCOUNTANTS: | Wallace White Accountants

| 2nd Floor

| 22-24 Blythswood Square

| Glasgow

| G2 4BG

Robert Bauld Butchers Limited (Registered number: SC438025)

Balance Sheet

31 October 2025

| 31.10.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 177,046 |  |

CREDITORS

Amounts falling due within one year | 5 | 1,583 |  | 750 |  |

NET CURRENT LIABILITIES | (1,583 | ) | (750 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (1,583 | ) | 176,296 |  |

CREDITORS

Amounts falling due after more than one year | 6 | 23,884 |  | 162,705 |  |

NET (LIABILITIES)/ASSETS | (25,467 | ) | 13,591 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (25,567 | ) | 13,491 |  |

(25,467 | ) | 13,591 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 November 2025 and were signed by:

Mr Alan Bauld - Director

Robert Bauld Butchers Limited (Registered number: SC438025)

Notes to the Financial Statements

for the Period 1 June 2024 to 31 October 2025

1. | STATUTORY INFORMATION

| Robert Bauld Butchers Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| In October 2025 the company ceased trading and disposed of its investment property with the intention of winding up. As such, the financial statements are prepared on a basis other than the going concern basis.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 10% on cost

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Reporting period length

| The company ceased trading in October 2025 and the financial year-end was extended to facilitate this. These financial statements cover the period 1 June 2024 to 31 October 2025 which is a period of more than 12 months. The comparative financial statements cover a period of exactly 12 months. As such, comparative amounts disclosed are not entirely comparable.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 (2024 - 1 ) .

Robert Bauld Butchers Limited (Registered number: SC438025)

Notes to the Financial Statements - continued

for the Period 1 June 2024 to 31 October 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024 | 168,999 |  | 10,059 |  | 179,058 |  |

| Disposals | (168,999 | ) | (10,059 | ) | (179,058 | ) |

| At 31 October 2025 | - |  | - |  | - |  |

| DEPRECIATION

| At 1 June 2024 | - |  | 2,012 |  | 2,012 |  |

| Eliminated on disposal | - |  | (2,012 | ) | (2,012 | ) |

| At 31 October 2025 | - |  | - |  | - |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  | - |  | - |  |

| At 31 May 2024 | 168,999 |  | 8,047 |  | 177,046 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.5.24

£ | £ |

| Taxation and social security | 583 |  | - |  |

| Other creditors | 1,000 |  | 750 |  |

1,583 |  | 750 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.10.25 |  | 31.5.24

£ | £ |

| Other creditors | 23,884 |  | 162,705 |  |

Robert Bauld Butchers Limited

Report of the Accountants to the Director of

Robert Bauld Butchers Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 31 October 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Wallace White Accountants

2nd Floor

22-24 Blythswood Square

Glasgow

G2 4BG

11 November 2025