Company registration number SC601675 (Scotland)
CAFE CIRCA DOUNE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
CAFE CIRCA DOUNE LTD
CONTENTS
Page
Accountants' report
1
Balance sheet and notes to the financial statements
2 - 3
CAFE CIRCA DOUNE LTD
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF CAFE CIRCA DOUNE LTD
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cafe Circa Doune Ltd for the year ended 31 July 2025, which comprise the balance sheet, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the board of directors of Cafe Circa Doune Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Cafe Circa Doune Ltd and state those matters that we have agreed to state to the board of directors of Cafe Circa Doune Ltd, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cafe Circa Doune Ltd and its board of directors as a body, for our work or for this report.

It is your duty to ensure that Cafe Circa Doune Ltd has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that Cafe Circa Doune Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cafe Circa Doune Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

MMG Chartered Accountants
15 High Street
CRIEFF
PH7 3HU
29 January 2026
CAFE CIRCA DOUNE LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 2 -
2025
2024
£
£
£
£
Fixed assets
16,752
21,675
Current assets
22,710
19,204
Prepayments and accrued income
4,595
1,946
Creditors: amounts falling due within one year
(43,957)
(66,893)
Net current liabilities
(16,652)
(45,743)
Total assets less current liabilities
100
(24,068)
Net assets/(liabilities)
100
(24,068)
Capital and reserves
100
(24,068)
CAFE CIRCA DOUNE LTD
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 3 -
Notes to the financial statements
1
Director's benefits: advances, credit and guarantees

The company made interest‑free advances to the director amounting to £16,190 (2024: £70,643), which were repayable on demand. The company received repayments from the director of £19,633 during the year (2024: £77,786).

At the year end, the director’s loan account balance was overdrawn by £1,657 (2024: £5,100).

No interest was charged on these advances and no guarantees or security were provided in relation to the balance.

2
Employees

The average number of persons, including directors, employed by the company during the year wa s as follows:

2025
2024
Number
Number
Employees
15
15

Cafe Circa Doune Ltd is a private company limited by shares incorporated in Scotland. The registered office is Cafe Circa, The Scottish Antique Centre, DOUNE, FK16 6HG.

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 29 January 2026 and are signed on its behalf by:
Jamie Boyd Robertson
Director
Company registration number SC601675 (Scotland)
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