ACCOUNTS - Final Accounts preparation

Registered number: SC554333

LUTHER FARM SHOP LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

LUTHER FARM SHOP LIMITED

COMPANY INFORMATION

DIRECTORS	Mrs C L Hopkinson
	Mrs H M Robertson
	J A Robertson
	J D Robertson


REGISTERED NUMBER	SC554333


REGISTERED OFFICE	Mains of Luther Farmhouse
	Luthermuir
	Laurencekirk
	AB30 1RA


ACCOUNTANTS	EQ Accountants Limited
	Chartered Accountants
	Westby
	64 West High Street
	Forfar
	Angus
	DD8 1BJ

LUTHER FARM SHOP LIMITED

REGISTERED NUMBER: SC554333

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
		£		£


CURRENT ASSETS
Debtors: amounts falling due within one year	4	159,661		140,277
Bank and cash balances		1,365		1,652
		161,026		141,929
Creditors: amounts falling due within one year	5	(171,061)		(150,757)
NET CURRENT LIABILITIES			(10,035)		(8,828)
TOTAL ASSETS LESS CURRENT LIABILITIES			(10,035)		(8,828)

NET LIABILITIES			(10,035)		(8,828)

CAPITAL AND RESERVES
Called up share capital	100	100
Profit and loss account	(10,135)	(8,928)
	(10,035)	(8,828)

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LUTHER FARM SHOP LIMITED

REGISTERED NUMBER: SC554333

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2025

For the year ended 31 March 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 December 2025.

Mrs C L Hopkinson

Director

The notes on pages 3 to 4 form part of these financial statements.

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LUTHER FARM SHOP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	GENERAL INFORMATION

Luther Farm Services Limited is a private company, limited by shares, incorporated in Scotland with registration number SC554333. The registered office is Mains of Luther Farmhouse, Luthermuir, Laurencekirk, AB30 1RA. The company's functional and presentational currency is GBP.

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

GOING CONCERN

The accounts have been prepared on the going concern basis. The balance sheet shows net liabilities and the company is dependent on the supprt from the directors and the bank. The directors have confirmed that they will intent to support the company for the foreseeable future.

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LUTHER FARM SHOP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

EMPLOYEES

The average monthly number of employees, including directors, during the year was 4 (2024 - 4).

DEBTORS

					2025	2024
					£	£


Other debtors	1,434	168
Prepayments and accrued income	158,227	140,109
	159,661	140,277

5.	CREDITORS: Amounts falling due within one year
		2025	2024
		£	£

Other loans	138,186	63,316
Other creditors	31,775	86,341
Accruals and deferred income	1,100	1,100
	171,061	150,757

6.	SHARE CAPITAL
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1.00 each	100	100

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