REGISTERED NUMBER: SC692543 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

The Kilbowie Cafe Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

T Heron

REGISTERED OFFICE:

Unit 3, Morris Park

37 Rosyth Road

Glasgow

G5 0YD

REGISTERED NUMBER:

SC692543 (Scotland)

ACCOUNTANTS:

KPP Glasgow South Ltd

Chartered Certified Accountants

Unit 3 , 37 Rosyth Road

Morris Park

Glasgow

G5 0YE

FIXED ASSETS

Tangible assets

4

50,348

57,723

CURRENT ASSETS

Stocks

5

3,188

1,350

Cash at bank and in hand

40,884

20,458

44,072

21,808

CREDITORS

Amounts falling due within one year

6

60,977

56,675

NET CURRENT LIABILITIES

(16,905

)

(34,867

)

TOTAL ASSETS LESS CURRENT LIABILITIES

33,443

22,856

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

33,343

22,756

SHAREHOLDERS' FUNDS

33,443

22,856

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 1 September 2025 and were signed by:

T Heron - Director

1.	STATUTORY INFORMATION

The Kilbowie Cafe Ltd 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.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 28 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

27,523

47,830

423

75,776

Additions

1,509

-

-

1,509

At 31 March 2025

29,032

47,830

423

77,285

DEPRECIATION

At 1 April 2024

4,936

13,054

63

18,053

Charge for year

3,614

5,216

54

8,884

At 31 March 2025

8,550

18,270

117

26,937

NET BOOK VALUE

At 31 March 2025

20,482

29,560

306

50,348

At 31 March 2024

22,587

34,776

360

57,723

5.

STOCKS

31.3.25

31.3.24

£

£

Stocks

3,188

1,350

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Tax

-

1,634

Social security and other taxes

2,454

366

VAT

9,549

6,913

Directors' current accounts

45,986

45,217

Accrued expenses

2,988

2,545

60,977

56,675

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary Share Capital

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 April 2024

22,756

Profit for the year

10,587

At 31 March 2025

33,343