REGISTERED NUMBER: SC521859 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Laird'S Throat 2015 Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A Findlater

REGISTERED OFFICE:

7 Ythan Terrace

Ellon

AB41 9LJ

REGISTERED NUMBER:

SC521859 (Scotland)

ACCOUNTANTS:

J M Taylor

7 Ythan Terrace

Ellon

Aberdeenshire

AB41 9LJ

FIXED ASSETS

Tangible assets

4

485,319

488,136

CURRENT ASSETS

Debtors

5

20,346

3,250

Cash at bank

1,662

9,221

22,008

12,471

CREDITORS

Amounts falling due within one year

6

706,016

711,410

NET CURRENT LIABILITIES

(684,008

)

(698,939

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(198,689

)

(210,803

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(198,690

)

(210,804

)

(198,689

)

(210,803

)

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 12 December 2025 and were signed by:

A Findlater - Director

1.	STATUTORY INFORMATION

Laird'S Throat 2015 Limited 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 etc

-

25% on cost

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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

482,483

44,286

526,769

DEPRECIATION

At 1 April 2024

-

38,633

38,633

Charge for year

-

2,817

2,817

At 31 March 2025

-

41,450

41,450

NET BOOK VALUE

At 31 March 2025

482,483

2,836

485,319

At 31 March 2024

482,483

5,653

488,136

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

18,910

-

Other debtors

1,436

3,250

20,346

3,250

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

41,662

48,250

Trade creditors

20,001

19,417

Other creditors

644,353

643,743

706,016

711,410