The Bean Tin Ltd 31/03/2025 iXBRL

Company registration number: SC761949

The Bean Tin Ltd

Unaudited filleted financial statements

31 March 2025

The Bean Tin Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

The Bean Tin Ltd

Directors and other information


	Director	Neil Adam Sinclair


	Company number	SC761949


	Registered office	19/20 Back O Hill Road Industrial Estate
		Stirling
		FK8 1SH


	Business address	19/20 Back O Hill Road Industrial Estate
		Stirling
		FK8 1SH


	Accountants	Dickson Middleton
		20 Barnton Street
		Stirling
		FK8 1NE

The Bean Tin Ltd

Report to the director on the preparation of the

unaudited statutory financial statements of The Bean Tin Ltd

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Bean Tin Ltd for the year ended 31 March 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the director of The Bean Tin Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of The Bean Tin Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Bean Tin Ltd and its director as a body for our work or for this report.

It is your duty to ensure that The Bean Tin Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Bean Tin Ltd. You consider that The Bean Tin Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Bean Tin Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Dickson Middleton

Chartered Accountants

20 Barnton Street

Stirling

FK8 1NE

2 December 2025

The Bean Tin Ltd

Statement of financial position

31 March 2025

		31/03/25		31/03/24
	Note	£	£	£	£

Fixed assets
Tangible assets	5	-		4,342
		_______		_______
			-		4,342

Current assets
Debtors	6	49,500		1
Cash at bank and in hand		-		45,875
		_______		_______
		49,500		45,876
Creditors: amounts falling due
within one year	7	( 16,582)		( 19,770)
		_______		_______
Net current assets			32,918		26,106
			_______		_______
Total assets less current liabilities			32,918		30,448

			_______		_______
Net assets			32,918		30,448
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			32,917		30,447
			_______		_______
Shareholder funds			32,918		30,448
			_______		_______

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.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 02 December 2025 , and are signed on behalf of the board by:

Neil Adam Sinclair

Director

Company registration number: SC761949

The Bean Tin Ltd

Statement of changes in equity

Year ended 31 March 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 13 March 2023	-	-	-

Profit for the year		30,447	30,447
	_______	_______	_______
Total comprehensive income for the year	-	30,447	30,447

Issue of shares	1		1
	_______	_______	_______
Total investments by and distributions to owners	1	-	1

	_______	_______	_______
At 31 March 2024 and 1 April 2024	1	30,447	30,448

Profit for the year		14,911	14,911
	_______	_______	_______
Total comprehensive income for the year	-	14,911	14,911

Dividends paid and payable		( 12,441)	( 12,441)
	_______	_______	_______
Total investments by and distributions to owners	-	( 12,441)	( 12,441)

	_______	_______	_______
At 31 March 2025	1	32,917	32,918
	_______	_______	_______

The Bean Tin Ltd

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 19/20 Back O Hill Road Industrial Estate, Stirling, FK8 1SH.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

It is the intention of the Director to wind up the Company in an orderly manner post the balance sheet date. These accounts are the same on the wind up and the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: 2 ).

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 April 2024	5,428	5,428
Disposals	( 5,428)	( 5,428)
	_______	_______
At 31 March 2025	-	-
	_______	_______
Depreciation
At 1 April 2024	1,086	1,086
Disposals	( 1,086)	( 1,086)
	_______	_______
At 31 March 2025	-	-
	_______	_______
Carrying amount
At 31 March 2025	-	-
	_______	_______
At 31 March 2024	4,342	4,342
	_______	_______

6. Debtors

	31/03/25	31/03/24
	£	£
Other debtors	49,500	1
	_______	_______

7. Creditors: amounts falling due within one year

	31/03/25	31/03/24
	£	£
Other creditors	16,582	19,770
	_______	_______

8. Disposals

On 15 November 2024 the trade and assets of the Bean Tin were purchased by Stirling County Rugby Football Club.