| Stirling Catering Equipment Limited |
| Registered Number:SC301331 |
For the year ended 31 March 2025
Scotland
Unaudited Financial Statements
For the year ended 31 March 2025
Stirling Catering Equipment Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
Stirling Catering Equipment Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
-
466
3
-
466
| Trade and other receivables |
34,722
67,318
4
33,858
| Cash and cash equivalents |
24,329
91,647
68,580
| Trade and other payables: amounts falling due within one |
| year |
(66,089)
(85,071)
5
2,491
6,576
Net current assets
| Total assets less current liabilities |
6,576
2,957
| Trade and other payables: amounts falling due after more |
| than one year |
(1,985)
(814)
6
-
(89)
| Provisions for liabilities |
5,762
Net assets
883
2
2
5,760
881
5,762
883
Shareholders' funds
| For the year ended 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 of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006 |
| The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section |
| 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. |
| All the members have consented to the preparation of an Abridged Income Statement for the year ended 31 March 2025 in accordance with Section 444 (2A) of the Companies Act 2006. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
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For the year ended 31 March 2025
Stirling Catering Equipment Limited
Statement of Financial Position Continued
| These financial statements were approved and authorised for issue by the Board on 16 January 2026 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 31 March 2025
Stirling Catering Equipment Limited
Notes to the Financial Statements
Statutory Information
| Stirling Catering Equipment Limited is a private limited company, limited by shares, domiciled in Scotland, registration |
| number SC301331. |
30 Pistolmakers Row
Doune
Fk16 6Dq
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Goodwill
| Goodwill, being the amount paid in connection with the acquisition of the business is being amortised evenly over its estimated useful life of 15 years. |
Property, plant and equipment
| Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Plant and Machinery
Computer Equipment
Deferred tax
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. |
| 2. Intangible fixed assets |
Goodwill
70,000
70,000
70,000
70,000
-
-
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For the year ended 31 March 2025
Stirling Catering Equipment Limited
Notes to the Financial Statements Continued
| 3. Property, plant and equipment |
1,400
1,400
| Provision for depreciation and impairment |
934
Charge for year
466
1,400
-
466
| 4. Trade and other receivables |
2024
2025
67,318
33,177
-
1,545
34,722
67,318
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
| Bank loans and overdraft (secured) |
720
720
74,876
56,204
| Taxation and social security |
7,001
5,969
2,474
3,196
85,071
66,089
| 6. Trade and other payables: amounts falling due after more than one year |
2024
2025
814
1,614
-
371
814
1,985
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For the year ended 31 March 2025
Stirling Catering Equipment Limited
Notes to the Financial Statements Continued
| 7. Average number of persons employed |
During the year the average number of employees was 2 (2024 : 2)
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