Company Registration No. SC626812 (Scotland)
Aberfoyle Delicatessen Limited
Unaudited accounts
for the year ended 31 March 2025
Aberfoyle Delicatessen Limited
Unaudited accounts
Contents
Aberfoyle Delicatessen Limited
Company Information
for the year ended 31 March 2025
Directors
Trevor Muir
Charlotte Muir
Company Number
SC626812 (Scotland)
Registered Office
Dukes Court
Main Street
Aberfoyle
Stirling
FK8 3UU
Accountants
Caldwell Accountancy Services
Alloa Business Centre
Whins Road
Alloa
Clackmannanshire
FK10 3SA
Aberfoyle Delicatessen Limited
Statement of financial position
as at 31 March 2025
Tangible assets
6,784
7,430
Cash at bank and in hand
3,957
15,130
Creditors: amounts falling due within one year
(26,311)
(30,639)
Net current liabilities
(4,703)
(100)
Total assets less current liabilities
2,081
7,330
Creditors: amounts falling due after more than one year
(667)
(5,663)
Provisions for liabilities
Deferred tax
(1,221)
(1,585)
Called up share capital
100
100
Profit and loss account
93
(18)
Shareholders' funds
193
82
For the year ending 31 March 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 November 2025 and were signed on its behalf by
Trevor Muir
Director
Company Registration No. SC626812
Aberfoyle Delicatessen Limited
Notes to the Accounts
for the year ended 31 March 2025
Aberfoyle Delicatessen Limited is a private company, limited by shares, registered in Scotland, registration number SC626812. The registered office is Dukes Court, Main Street, Aberfoyle, Stirling, FK8 3UU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Aberfoyle Delicatessen Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Fixtures & fittings
Amounts falling due within one year
Other debtors
12,252
11,039
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
4,997
5,670
Trade creditors
15,335
22,805
Taxes and social security
5,790
1,976
7
Creditors: amounts falling due after more than one year
2025
2024
8
Transactions with related parties
At the end of the financial year the directors owed the company £12,252 (2024 - £11,039), such amounts being shown in Other Debtors.
9
Average number of employees
During the year the average number of employees was 5 (2024: 6).