ACCOUNTS - Final Accounts

Registered number: SC259670

THE CHOCOLATE FACTORY LIMITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

THE CHOCOLATE FACTORY LIMITED

COMPANY INFORMATION

Directors	Mr J E Milne
	Mr B Milne
	Miss C M S Milne
	Miss J E Milne


Registered number	SC259670


Registered office	Fisher & Donaldson
	Ceres Road
	Cupar
	Fife
	KY15 5JT


Accountants	EQ Accountants Limited
	Chartered Accountants
	Pentland House
	Saltire Centre
	Glenrothes
	Fife
	KY6 2AH

THE CHOCOLATE FACTORY LIMITED

CONTENTS

	Page
Directors' report	1
Statement of financial position	2
Notes to the financial statements	3

THE CHOCOLATE FACTORY LIMITED

DIRECTORS' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The directors present their report and the financial statements for the year ended 31 March 2025.

Directors

The directors who served during the year were:

Mr J E Milne

Mr B Milne

Miss C M S Milne

Miss J E Milne

Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board on 19 December 2025 and signed on its behalf.

Mr B Milne

Director

Page 1

THE CHOCOLATE FACTORY LIMITED

REGISTERED NUMBER: SC259670

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
		£		£


Fixed assets
Current assets
Cash at bank and in hand	100		100
	100		100
Total assets less current liabilities		100		100



Net assets		100		100

Capital and reserves
Called up share capital	3	100	100

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 profit and loss account 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 19 December 2025.

Mr B Milne

Director

The notes on page 3 form part of these financial statements.

Page 2

THE CHOCOLATE FACTORY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

The Company is limited by shares and incorporated in Scotland. Registration number is SC259670. The registered office is Fisher & Donaldson, Ceres Road, Cupar, Fife, KY15 5JT.
The Company did not trade in the year.
The financial statements are presented in sterling which is the functional currency of the Company and rounded to the nearest £.

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.

3.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

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

4.	Profit and loss account

The Company did not trade during the year and has made neither a profit nor loss. No profit and loss account has therefore been prepared.

5.	Controlling party

The Company is a 100% subsidiary of Fisher & Donaldson (Cupar) Limited.

Page 3