MERCHANT CITY REFRIGERATION (SCOTLAND) LTD.

Company Registration Number:
SC248824 (Scotland)

Unaudited abridged accounts for the year ended 30 April 2025

Period of accounts

Start date: 01 May 2024

End date: 30 April 2025

MERCHANT CITY REFRIGERATION (SCOTLAND) LTD.

Contents of the Financial Statements

for the Period Ended 30 April 2025

Balance sheet
Notes

MERCHANT CITY REFRIGERATION (SCOTLAND) LTD.

Balance sheet

As at 30 April 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 26,435 35,249
Total fixed assets: 26,435 35,249
Current assets
Stocks: 4,500 3,000
Debtors: 4 115,650 53,430
Cash at bank and in hand: 329,957 291,466
Total current assets: 450,107 347,896
Creditors: amounts falling due within one year: 5 (79,751) (55,395)
Net current assets (liabilities): 370,356 292,501
Total assets less current liabilities: 396,791 327,750
Provision for liabilities: (6,609) (8,812)
Total net assets (liabilities): 390,182 318,938
Capital and reserves
Called up share capital: 4 4
Profit and loss account: 390,178 318,934
Shareholders funds: 390,182 318,938

The notes form part of these financial statements

MERCHANT CITY REFRIGERATION (SCOTLAND) LTD.

Balance sheet statements

For the year ending 30 April 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 08 January 2026
and signed on behalf of the board by:

Name: G HENDERSON
Status: Director

The notes form part of these financial statements

MERCHANT CITY REFRIGERATION (SCOTLAND) LTD.

Notes to the Financial Statements

for the Period Ended 30 April 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

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 and depreciation policy

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life Plant & machiney etc -25% on reducing balance

Valuation and information policy

Stocks are valued at the lower of cost and net realisable value.

Other accounting policies

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

MERCHANT CITY REFRIGERATION (SCOTLAND) LTD.

Notes to the Financial Statements

for the Period Ended 30 April 2025

2. Employees

2025 2024
Average number of employees during the period 7 6

MERCHANT CITY REFRIGERATION (SCOTLAND) LTD.

Notes to the Financial Statements

for the Period Ended 30 April 2025

3. Tangible Assets

Total
Cost £
At 01 May 2024 61,996
At 30 April 2025 61,996
Depreciation
At 01 May 2024 26,747
Charge for year 8,814
At 30 April 2025 35,561
Net book value
At 30 April 2025 26,435
At 30 April 2024 35,249

MERCHANT CITY REFRIGERATION (SCOTLAND) LTD.

Notes to the Financial Statements

for the Period Ended 30 April 2025

4. Debtors

2025 2024
££
Debtors due after more than one year: 0 0

MERCHANT CITY REFRIGERATION (SCOTLAND) LTD.

Notes to the Financial Statements

for the Period Ended 30 April 2025

5. Creditors: amounts falling due within one year note

The amount due of £79,751 is made up as follows :- Trade creditors £14935 Taxation & social security £63754 Other creditors £1062