REGISTERED NUMBER: SC724185 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Dossett Butcher Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J B Dossett

Mrs E L Mclean

REGISTERED OFFICE:

The Square

Kintore

Inverurie

Aberdeenshire

AB51 0US

REGISTERED NUMBER:

SC724185 (Scotland)

ACCOUNTANTS:

J M Taylor

7 Ythan Terrace

Ellon

Aberdeenshire

AB41 9LJ

FIXED ASSETS

Intangible assets

4

182,482

208,550

Tangible assets

5

152,512

136,157

334,994

344,707

CURRENT ASSETS

Stocks

5,033

5,216

Debtors

6

8,789

7,656

Cash at bank and in hand

1,322

6,752

15,144

19,624

CREDITORS

Amounts falling due within one year

7

350,682

310,415

NET CURRENT LIABILITIES

(335,538

)

(290,791

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(544

)

53,916

CREDITORS

Amounts falling due after more than one year

8

-

(7,813

)

PROVISIONS FOR LIABILITIES

-

(6,463

)

NET (LIABILITIES)/ASSETS

(544

)

39,640

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(644

)

39,540

SHAREHOLDERS' FUNDS

(544

)

39,640

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 directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 December 2025 and were signed on its behalf by:

Mrs E L Mclean - Director

1.	STATUTORY INFORMATION

Dossett Butcher 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

33% on reducing balance, 25% on reducing balance and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 10 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

260,688

AMORTISATION

At 1 April 2024

52,138

Charge for year

26,068

At 31 March 2025

78,206

NET BOOK VALUE

At 31 March 2025

182,482

At 31 March 2024

208,550

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

102,290

50,886

153,176

Additions

-

26,300

26,300

At 31 March 2025

102,290

77,186

179,476

DEPRECIATION

At 1 April 2024

-

17,019

17,019

Charge for year

-

9,945

9,945

At 31 March 2025

-

26,964

26,964

NET BOOK VALUE

At 31 March 2025

102,290

50,222

152,512

At 31 March 2024

102,290

33,867

136,157

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

2,182

Other debtors

8,789

5,474

8,789

7,656

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

7,500

3,750

Trade creditors

32,157

21,952

Taxation and social security

16,680

30,273

Other creditors

294,345

254,440

350,682

310,415

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

-

7,813