REGISTERED NUMBER: SC764538 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

F Bueller Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G A Anderson

D Young

REGISTERED OFFICE:

3a Merchant Street

Edinburgh

EH1 2QD

REGISTERED NUMBER:

SC764538 (Scotland)

ACCOUNTANTS:

A H & Co Ltd

Chartered Accountants

6 Logie Mill

Edinburgh

Lothian

EH7 4HG

FIXED ASSETS

Investment property

4

385,000

385,000

CURRENT ASSETS

Cash at bank

78

1,875

CREDITORS

Amounts falling due within one year

5

21,383

9,428

NET CURRENT LIABILITIES

(21,305

)

(7,553

)

TOTAL ASSETS LESS CURRENT LIABILITIES

363,695

377,447

CREDITORS

Amounts falling due after more than one year

6

(113,105

)

(137,355

)

PROVISIONS FOR LIABILITIES

8

(61,872

)

(60,370

)

NET ASSETS

188,718

179,722

CAPITAL AND RESERVES

Called up share capital

9

2

2

Fair value reserve

183,804

179,298

Retained earnings

4,912

422

SHAREHOLDERS' FUNDS

188,718

179,722

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

D Young - Director

1.	STATUTORY INFORMATION

F Bueller 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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Taxation

Taxation for the year 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 year 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.

Provisions

Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account the risks and uncertainties surrounding the obligation.

Exemption from preparing a cashflow statement

Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

385,000

NET BOOK VALUE

At 31 March 2025

385,000

At 31 March 2024

385,000

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

243

192

Taxation and social security

1,288

99

Other creditors

19,852

9,137

21,383

9,428

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

113,105

137,355

7.	SECURED DEBTS

As at 31st March 2025, there is a mortgage liability of £127,320 secured by way of a floating charge over the assets of the company as well as a personal guarantee by the directors (2024: £128,522).

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

61,872

60,370

Deferred

tax

£

Balance at 1 April 2024

60,370

Provided during year

1,502

Balance at 31 March 2025

61,872

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2

Ordinary

£1

2

2

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at 31st March 2025, the company owed the directors £1,145 (2024: £778).

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £1,000 were paid to the directors .

Related Party

Type of transaction

Amount 31.03.25

Amount 31.03.24

Balance receivable by/(payable to) related party as at 31.03.25

Balance receivable by/(payable to) related party as at 31.03.24

£

£

£

Turner & Hooch Limited

Rent received

32,906

29,388

Nil

Nil

(1) The shareholders and directors of the company are also shareholders and directors of Turner & Hooch Limited.

12.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.