Company Registration No. SC536020 (Scotland)
Post and Pantry Limited
Unaudited accounts
for the year ended 31 May 2025
Post and Pantry Limited
Unaudited accounts
Contents
Post and Pantry Limited
Company Information
for the year ended 31 May 2025
Directors
Pamela J Phillips
Amanda N Braid
Company Number
SC536020 (Scotland)
Registered Office
59 High Street
Aberdour
Fife
KY3 0SJ
Scotland
Accountants
Judith M Pritchard, Chartered Accountant
Accountancy & Taxation Services
9 McLauchlan Rise
Aberdour
Fife
KY3 0SS
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Post and Pantry Limited
for the year ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Post and Pantry Limited for the year ended
31 May 2025 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Our work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Judith M Pritchard, Chartered Accountant
Chartered Accountants
Accountancy & Taxation Services
9 McLauchlan Rise
Aberdour
Fife
KY3 0SS
19 January 2026
Post and Pantry Limited
Statement of financial position
as at 31 May 2025
Tangible assets
59,803
63,324
Cash at bank and in hand
6,019
10,892
Creditors: amounts falling due within one year
(55,270)
(58,911)
Net current liabilities
(39,065)
(32,502)
Total assets less current liabilities
20,738
30,822
Creditors: amounts falling due after more than one year
-
(11,001)
Called up share capital
1,000
1,000
Profit and loss account
19,738
18,821
Shareholders' funds
20,738
19,821
For the year ending 31 May 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 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 the year in accordance with Section 444(2A).
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 of Directors and authorised for issue on 19 January 2026 and were signed on its behalf by
Pamela J Phillips
Director
Company Registration No. SC536020
Post and Pantry Limited
Notes to the Accounts
for the year ended 31 May 2025
Post and Pantry Limited is a private company, limited by shares, registered in Scotland, registration number SC536020. The registered office is 59 High Street, Aberdour, Fife, KY3 0SJ, Scotland.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised at the point of sale.
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:
Land & buildings
nil for owned property: 10% reducing balance method for tenant's improvements
Fixtures & fittings
25% reducing balance method
Computer equipment
33.3% reducing balance method
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Post and Pantry Limited
Notes to the Accounts
for the year ended 31 May 2025
4
Tangible fixed assets
Total
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
6
Average number of employees
During the year the average number of employees was 5 (2024: 6).