REGISTERED NUMBER: SC416359 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Chris Labrooy Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Labrooy

Mrs J L Zanoni

REGISTERED OFFICE:

Eastside

Mill of Allathan

Udny

Ellon

Aberdeenshire

AB41 7PR

REGISTERED NUMBER:

SC416359 (Scotland)

ACCOUNTANTS:

J M Taylor

7 Ythan Terrace

Ellon

Aberdeenshire

AB41 9LJ

FIXED ASSETS

Tangible assets

4

487,642

489,160

Investments

5

18,053

18,053

505,695

507,213

CURRENT ASSETS

Debtors

6

7,365

106,569

Cash at bank

259,766

303,597

267,131

410,166

CREDITORS

Amounts falling due within one year

7

10,055

73,771

NET CURRENT ASSETS

257,076

336,395

TOTAL ASSETS LESS CURRENT LIABILITIES

762,771

843,608

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

762,671

843,508

SHAREHOLDERS' FUNDS

762,771

843,608

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 30 December 2025 and were signed on its behalf by:

C Labrooy - Director

1.	STATUTORY INFORMATION

Chris Labrooy 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.

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 reducing balance

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

477,923

39,116

517,039

Additions

-

1,806

1,806

At 31 March 2025

477,923

40,922

518,845

DEPRECIATION

At 1 April 2024

-

27,879

27,879

Charge for year

-

3,324

3,324

At 31 March 2025

-

31,203

31,203

NET BOOK VALUE

At 31 March 2025

477,923

9,719

487,642

At 31 March 2024

477,923

11,237

489,160

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

18,053

NET BOOK VALUE

At 31 March 2025

18,053

At 31 March 2024

18,053

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

99,120

Other debtors

7,365

7,449

7,365

106,569

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

1,046

10,501

Taxation and social security

5,643

60,109

Other creditors

3,366

3,161

10,055

73,771

8.	RELATED PARTY DISCLOSURES

During the year the directors Mr C Labrooy and Ms J Zanoni advanced the company net amounts totalling £558. This amount is included within other creditors in the notes to the accounts.

9.	ULTIMATE CONTROLLING PARTY

During the year the company was controlled by the directors by virtue of their percentage holding in the ordinary share capital of the company which is detailed below.

Mr Chris Labrooy - 50%

Mrs Jessica Zanoni - 50%