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FISHER & DONALDSON (CUPAR) LIMITED
REGISTERED NUMBER: SC656669
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025
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Total assets less current liabilities
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Capital redemption reserve
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The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 19 December 2025.
The notes on pages 2 to 3 form part of these financial statements.
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FISHER & DONALDSON (CUPAR) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Fisher & Donaldson (Cupar) Limited is a private company, limited by shares, incorporated in Scotland with registration number SC656669. The registered office address is Fisher & Donaldson, Ceres Road, Cupar, Fife, KY15 5JT.
The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £.
2.Accounting policies
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Basis of preparation of financial statements
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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.
The following principal accounting policies have been applied:
Investments in subsidiaries are measured at cost less accumulated impairment.
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
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The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
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FISHER & DONALDSON (CUPAR) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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Investments in subsidiary companies
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The following were subsidiary undertakings of the Company:
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Fisher & Donaldson (St Andrews) Limited
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The Chocolate Factory Limited
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Fisher & Donaldson Limited
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Allotted, called up and fully paid
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500,000 (2024 - 600,000) Redeemable Preference shares of £1.00 each
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34,525 (2024 - 34,525) Ordinary A shares of £0.10 each
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34,525 (2024 - 34,525) Ordinary B shares of £0.10 each
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34,525 (2024 - 34,525) Ordinary C shares of £0.10 each
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34,525 (2024 - 34,525) Ordinary D shares of £0.10 each
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552,400 (2024 - 552,400) Ordinary shares of £0.10 each
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On 11 April 2024, 100,000 redeemable preference shares were redeemed for £100,000.
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Post balance sheet events
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On 3 December 2025, 100,000 redeemable preference shares were redeemed for £100,000.
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