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
Usman Ice Cream Ltd
Company Information
for the year ended 30 April 2025
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
Usman Ice Cream Ltd
Statement of financial position
as at 30 April 2025
Intangible assets
42,000
48,000
Cash at bank and in hand
16,069
4,159
Creditors: amounts falling due within one year
(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
(89,361)
(52,125)
Net liabilities
(112,956)
(94,246)
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
Usman Ice Cream Ltd
Notes to the Accounts
for the year ended 30 April 2025
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.
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.
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 (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
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
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
At 30 April 2024
3,917
11,286
-
15,203
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Creditors: amounts falling due within one year
2025
2024
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
7
Creditors: amounts falling due after more than one year
2025
2024
Amounts owed to group undertakings and other participating interests
86,739
52,125
8
Average number of employees
During the year the average number of employees was 5 (2024: 5).