Company Registration No. SC625004 (Scotland)
Anstruther Trading Co Limited
Unaudited accounts
for the year ended 31 March 2025
Anstruther Trading Co Limited
Unaudited accounts
Contents
Anstruther Trading Co Limited
Company Information
for the year ended 31 March 2025
Directors
John Mitchell
Simone Mitchell
Company Number
SC625004 (Scotland)
Registered Office
9 Union Place
Anstruther
KY10 3HQ
Scotland
Accountants
Caldwell Accountancy Services
Alloa Business Centre
Whins Road
Alloa
Clackmannanshire
FK10 3SA
Anstruther Trading Co Limited
Statement of financial position
as at 31 March 2025
Tangible assets
57,736
62,582
Cash at bank and in hand
19,046
23,935
Creditors: amounts falling due within one year
(68,634)
(59,288)
Net current liabilities
(35,899)
(27,311)
Total assets less current liabilities
21,837
35,271
Provisions for liabilities
Deferred tax
(10,970)
(11,890)
Called up share capital
100
100
Profit and loss account
10,767
23,281
Shareholders' funds
10,867
23,381
For the year ending 31 March 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 30 December 2025 and were signed on its behalf by
Simone Mitchell
Director
Company Registration No. SC625004
Anstruther Trading Co Limited
Notes to the Accounts
for the year ended 31 March 2025
Anstruther Trading Co Limited is a private company, limited by shares, registered in Scotland, registration number SC625004. The registered office is 9 Union Place, Anstruther, KY10 3HQ, Scotland.
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% on cost
Motor vehicles
20% on cost
Fixtures & fittings
10% on cost
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Anstruther Trading Co Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
25,083
12,995
55,096
93,174
Additions
4,732
-
4,881
9,613
At 31 March 2025
29,815
12,995
59,977
102,787
At 1 April 2024
14,688
4,115
11,789
30,592
Charge for the year
5,935
2,599
5,925
14,459
At 31 March 2025
20,623
6,714
17,714
45,051
At 31 March 2025
9,192
6,281
42,263
57,736
At 31 March 2024
10,395
8,880
43,307
62,582
Amounts falling due within one year
Accrued income and prepayments
1,105
-
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
3,596
2,253
Loans from directors
49,938
43,222
7
Average number of employees
During the year the average number of employees was 10 (2024: 9).