REGISTERED NUMBER: SC340865 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ROLLO'S CAFE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

6

DIRECTORS:

M Rollo

Mrs C Rollo

SECRETARY:

Mrs C Rollo

REGISTERED OFFICE:

47/49 Abbeygreen

Lesmahagow

Lanarkshire

ML11 0EY

REGISTERED NUMBER:

SC340865 (Scotland)

ACCOUNTANTS:

G. Ingram and Company Limited

Ardoch House

Lesmahagow

South Lanarkshire

ML11 0HJ

FIXED ASSETS

Tangible assets

4

68,736

78,688

CURRENT ASSETS

Stocks

13,800

17,200

Debtors

5

18,870

18,731

Cash at bank and in hand

72,156

44,953

104,826

80,884

CREDITORS

Amounts falling due within one year

6

51,312

41,992

NET CURRENT ASSETS

53,514

38,892

TOTAL ASSETS LESS CURRENT LIABILITIES

122,250

117,580

CREDITORS

Amounts falling due after more than one year

7

100,177

117,379

NET ASSETS

22,073

201

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

21,973

101

SHAREHOLDERS' FUNDS

22,073

201

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 31 December 2025 and were signed on its behalf by:

M Rollo - Director

1.	STATUTORY INFORMATION

Rollo's Cafe 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

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 15 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

40,691

115,400

26,422

416

182,929

Additions

-

-

16,998

-

16,998

Disposals

-

-

(15,998

)

-

(15,998

)

At 31 March 2025

40,691

115,400

27,422

416

183,929

DEPRECIATION

At 1 April 2024

25,501

68,824

9,833

83

104,241

Charge for year

1,519

9,315

4,385

67

15,286

Eliminated on disposal

-

-

(4,334

)

-

(4,334

)

At 31 March 2025

27,020

78,139

9,884

150

115,193

NET BOOK VALUE

At 31 March 2025

13,671

37,261

17,538

266

68,736

At 31 March 2024

15,190

46,576

16,589

333

78,688

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

18,870

18,731

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

12,081

10,646

Taxation and social security

38,121

30,451

Other creditors

1,110

895

51,312

41,992

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

20,000

30,000

Hire purchase contracts

26,479

27,823

Other creditors

53,698

59,556

100,177

117,379

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

G. Ingram and Company Limited

Ardoch House

Lesmahagow

South Lanarkshire

ML11 0HJ

Date: .............................................