Company Registration No. SC203820 (Scotland)
Moray Catering Equipment Ltd
Filleted Accounts
for the year ended 29 May 2025
Moray Catering Equipment Ltd
Filleted Accounts
Contents
Moray Catering Equipment Ltd
Company Information
for the year ended 29 May 2025
Directors
Alan Finlay
Alan Murphy
Company Number
SC203820 (Scotland)
Registered Office
1 Chanonry Road South
Elgin
Moray
IV30 6NG
Accountants
Cameron Consulting (Scotland) Ltd
7 Poles Road
Dornoch
IV25 3HP
Moray Catering Equipment Ltd
Statement of financial position
as at 29 May 2025
Cash at bank and in hand
6,537
42,825
Creditors: amounts falling due within one year
(196,838)
(127,079)
Net current assets
26,214
39,022
Total assets less current liabilities
27,076
40,255
Creditors: amounts falling due after more than one year
(52,363)
(73,592)
Net liabilities
(25,287)
(33,337)
Called up share capital
2
2
Profit and loss account
(25,289)
(33,339)
Shareholders' funds
(25,287)
(33,337)
For the year ending 29 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by
Alan Murphy
Director
Company Registration No. SC203820
Moray Catering Equipment Ltd
Notes to the Accounts
for the year ended 29 May 2025
Moray Catering Equipment Ltd is a private company, limited by shares, registered in Scotland, registration number SC203820. The registered office is 1 Chanonry Road South, Elgin, Moray, IV30 6NG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% to 25% reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
Moray Catering Equipment Ltd
Notes to the Accounts
for the year ended 29 May 2025
5
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
Trade debtors
131,030
29,840
Amounts due from group undertakings etc.
18,500
8,500
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
29,621
29,621
Trade creditors
73,793
47,082
Taxes and social security
7,556
2,850
Other creditors
44,424
18,240
8
Creditors: amounts falling due after more than one year
2025
2024
Moray Catering Equipment Ltd
Notes to the Accounts
for the year ended 29 May 2025
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loan
(17,757)
-
25,000
(42,757)
Loan
19,408
-
20,824
(1,416)
10
Average number of employees
During the year the average number of employees was 6 (2024: 5).