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Registered number: SC806271 DRUMSLEED BURGER CO LIMITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025
DRUMSLEED BURGER CO LIMITED COMPANY INFORMATION
Directors | Philip John Robertson (appointed 9 April 2024)
| Samantha Robertson (appointed 9 April 2024)
| Douglas William Smith (appointed 9 April 2024)
Registered number | SC806271
Registered office | Scolty House
| Banchory
| AB31 6NL
Accountants | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
DRUMSLEED BURGER CO LIMITED REGISTERED NUMBER: SC806271 STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025
Note |  | £
FIXED ASSETS |  |  |
Tangible assets | 4 |  | 6,252
|  |  | 6,252
CURRENT ASSETS |  |  |
Stocks |  | 200 |
Debtors: amounts falling due within one year | 5 | 1,764 |
Bank and cash balances |  | 478 |
|  | 2,442 |
Creditors: amounts falling due within one year | 6 | (12,524) |
NET CURRENT (LIABILITIES)/ASSETS |  |  | (10,082)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (3,830)
NET (LIABILITIES)/ASSETS |  |  | (3,830)
CAPITAL AND RESERVES |  |  |
Called up share capital | 7 |  | 3
Profit and loss account |  |  | (3,833)
|  |  | (3,830)
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DRUMSLEED BURGER CO LIMITED REGISTERED NUMBER: SC806271 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 February 2026.
Philip John Robertson
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
DRUMSLEED BURGER CO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025
1. | GENERAL INFORMATION
Drumsleed Burger Co Limited is a private company, limited by shares, incorporated in Scotland with registration number SC806271. The registered office is Scolty House, Strachan, Banchory, Scotland, AB31 6NL. The Company's functional and presentational currency is GBP. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | TURNOVER
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | TAXATION
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Page 3
DRUMSLEED BURGER CO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 12.5% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | STOCKS
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the period was 3.
Page 4
DRUMSLEED BURGER CO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025
4. | TANGIBLE FIXED ASSETS
|  | Plant and machinery
|  | £
| COST OR VALUATION |
| Additions | 7,207
| At 30 April 2025 | 7,207
| DEPRECIATION |
| Charge for the period on owned assets | 955
| At 30 April 2025 | 955
| NET BOOK VALUE |
| At 30 April 2025 | 6,252
5. | DEBTORS
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 1,764
|  | 1,764
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025
|  |  |  |  | £
| Other creditors | 11,324
| Accruals and deferred income | 1,200
|  | 12,524
Page 5
DRUMSLEED BURGER CO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025
7. | SHARE CAPITAL
|  |  |  |  | 2025
|  |  |  |  | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |
|  | 3 Ordinary shares of £1.00 each | 3
In the year, 3 shares were issued at £1 each. This resulted in £3 of share capital being received.
Page 6