1 May 2024 false No description of principal activity Taxfiler 2024.6 SC564334 business:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC564334 2024-04-30 SC564334 2024-05-01 2025-04-30 SC564334 business:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 SC564334 business:FilletedAccounts 2024-05-01 2025-04-30 SC564334 2025-04-30 SC564334 business:Director1 2024-05-01 2025-04-30 SC564334 business:RegisteredOffice 2024-05-01 2025-04-30 SC564334 2024-04-30 SC564334 core:WithinOneYear 2025-04-30 SC564334 core:WithinOneYear 2024-04-30 SC564334 core:AfterOneYear 2025-04-30 SC564334 core:AfterOneYear 2024-04-30 SC564334 core:ShareCapital core:PreviouslyStatedAmount 2025-04-30 SC564334 core:ShareCapital core:PreviouslyStatedAmount 2024-04-30 SC564334 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-04-30 SC564334 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-04-30 SC564334 core:PreviouslyStatedAmount 2025-04-30 SC564334 core:PreviouslyStatedAmount 2024-04-30 SC564334 business:SmallEntities 2024-05-01 2025-04-30 SC564334 countries:Scotland 2024-05-01 2025-04-30 SC564334 core:Goodwill 2024-04-30 SC564334 core:Goodwill 2025-04-30 SC564334 core:Goodwill 2024-05-01 2025-04-30 SC564334 core:PlantMachinery 2024-04-30 SC564334 core:FurnitureFittings 2024-04-30 SC564334 core:ComputerEquipment 2024-04-30 SC564334 core:PlantMachinery 2025-04-30 SC564334 core:FurnitureFittings 2025-04-30 SC564334 core:ComputerEquipment 2025-04-30 SC564334 core:PlantMachinery 2024-05-01 2025-04-30 SC564334 core:FurnitureFittings 2024-05-01 2025-04-30 SC564334 core:ComputerEquipment 2024-05-01 2025-04-30 SC564334 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC564334 (Scotland)
Usman Ice Cream Ltd Unaudited accounts for the year ended 30 April 2025
Usman Ice Cream Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Usman Ice Cream Ltd Company Information for the year ended 30 April 2025
Director
Usman Mohammed
Company Number
SC564334 (Scotland)
Registered Office
BASKIN ROBBINS 9F HOLYROOD ROAD EDINBURGH EH8 8FQ
Accountants
McCreath Accountancy Phoenix House Phoenix Business Park Paisley Renfrewshire PA1 2BH
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Usman Ice Cream Ltd Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
42,000
48,000
Tangible assets
5
-
15,203
42,000
63,203
Current assets
Inventories
4,900
4,900
Cash at bank and in hand
16,069
4,159
20,969
9,059
Creditors: amounts falling due within one year
6
(86,564)
(114,383)
Net current liabilities
(65,595)
(105,324)
Total assets less current liabilities
(23,595)
(42,121)
Creditors: amounts falling due after more than one year
7
(89,361)
(52,125)
Net liabilities
(112,956)
(94,246)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(113,056)
(94,346)
Shareholders' funds
(112,956)
(94,246)
For the year ending 30 April 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 director acknowledges his 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 and authorised for issue on 15 January 2026 and were signed on its behalf by
Usman Mohammed Director Company Registration No. SC564334
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Usman Ice Cream Ltd Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Usman Ice Cream Ltd is a private company, limited by shares, registered in Scotland, registration number SC564334. The registered office is BASKIN ROBBINS, 9F HOLYROOD ROAD, EDINBURGH, EH8 8FQ.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2024
60,000
At 30 April 2025
60,000
Amortisation
At 1 May 2024
12,000
Charge for the year
6,000
At 30 April 2025
18,000
Net book value
At 30 April 2025
42,000
At 30 April 2024
48,000
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Usman Ice Cream Ltd Notes to the Accounts for the year ended 30 April 2025
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 May 2024
37,131
107,000
2,506
146,637
At 30 April 2025
37,131
107,000
2,506
146,637
Depreciation
At 1 May 2024
33,214
95,714
2,506
131,434
Charge for the year
3,917
11,286
-
15,203
At 30 April 2025
37,131
107,000
2,506
146,637
Net book value
At 30 April 2025
-
-
-
-
At 30 April 2024
3,917
11,286
-
15,203
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
735
1,262
Trade creditors
13,026
19,858
Amounts owed to group undertakings and other participating interests
11,911
34,614
Loans from directors
60,892
58,649
86,564
114,383
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
2,622
-
Amounts owed to group undertakings and other participating interests
86,739
52,125
89,361
52,125
8
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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