Registered number
SC769430
Sous la Table Ltd
Filleted Accounts
31 May 2025

Sous la Table Ltd
Registered number: | SC769430
Balance Sheet
as at 31 May 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 123,316 |  |  | 134,697
Current assets
Stocks |  |  | 8,000 |  |  | 8,000
Debtors | 4 |  | 20,224 |  |  | 14,836
Cash at bank and in hand |  |  | 46,549 |  |  | 17,113
|  |  | 74,773 |  |  | 39,949
Creditors: amounts falling due within one year | 5 |  | (95,059) |  |  | (69,895)
Net current liabilities |  |  |  | (20,286) |  |  | (29,946)
Total assets less current liabilities |  |  |  | 103,030 |  |  | 104,751
Creditors: amounts falling due after more than one year | 6 |  |  | (75,843) |  |  | (72,320)
Net assets |  |  |  | 27,187 |  |  | 32,431
Capital and reserves
Called up share capital |  |  |  | 109 |  |  | 109
Share premium |  |  |  | 119,951 |  |  | 119,951
Profit and loss account |  |  |  | (92,873) |  |  | (87,629)
Shareholders' funds |  |  |  | 27,187 |  |  | 32,431
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P O'Donoghue
Director
Approved by the board on 9 February 2026

Sous la Table Ltd
Notes to the Accounts
for the year ended 31 May 2025
1 | Accounting policies
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Leasehold land and buildings | by 4.76% SL over 21 year Lease
| Plant and machinery | 25% by Reducing Balance
| Fixtures, fittings, tools and equipment | 25% by Reducing Balance
| Computer Equipment | 33% by Reducing Balance
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax asset is recognised in respect of a tax loss that can be carried forwards to be set against profits of future years, where applicable.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 32 |  | 4
3 | Tangible fixed assets
|  |  |  | Land and buildings |  | Plant and machinery etc |  | Total
£ | £ | £
| Cost
| At 1 June 2024 | 91,155 |  | 48,377 |  | 139,532
| Additions | - |  | 5,189 |  | 5,189
| At 31 May 2025 | 91,155 |  | 53,566 |  | 144,721
| Depreciation
| At 1 June 2024 | 953 |  | 3,882 |  | 4,835
| Charge for the year | 3,819 |  | 12,751 |  | 16,570
| At 31 May 2025 | 4,772 |  | 16,633 |  | 21,405
| Net book value
| At 31 May 2025 | 86,383 |  | 36,933 |  | 123,316
| At 31 May 2024 | 90,202 |  | 44,495 |  | 134,697
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 1,065 |  | (185)
| Other debtors | 19,159 |  | 15,021
|  |  |  |  |  | 20,224 |  | 14,836
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 651 |  | 10,500
| Trade creditors | 38,608 |  | 61,762
| Taxation and social security costs | 32,070 |  | (20,968)
| Other creditors | 23,730 |  | 18,601
|  |  |  |  |  | 95,059 |  | 69,895
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 49,500 |  | 49,500
| Trade creditors | 14,844 |  | 22,820
| Other creditors | 11,499 |  | -
|  |  |  |  |  | 75,843 |  | 72,320
7 | Other information
| Sous la Table Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
| 3a Dundas Street
| Edinburgh
| EH3 6QG

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