2024-06-13 2025-06-30 2025-06-30 false SC813542 KILMARNOCK RESTAURANT LIMITED 2026-03-10 false iso4217:GBP xbrli:pure SC813542 2024-06-12 SC813542 2025-06-30 SC813542 2024-06-13 2025-06-30 SC813542 2024-06-11 SC813542 2024-06-12 SC813542 2024-06-12 2024-06-12 SC813542 bus:SmallEntities 2024-06-13 2025-06-30 SC813542 bus:AuditExempt-NoAccountantsReport 2024-06-13 2025-06-30 SC813542 bus:FullAccounts 2024-06-13 2025-06-30 SC813542 bus:PrivateLimitedCompanyLtd 2024-06-13 2025-06-30 SC813542 core:WithinOneYear 2025-06-30 SC813542 core:AfterOneYear 2025-06-30 SC813542 core:WithinOneYear 2024-06-12 SC813542 core:AfterOneYear 2024-06-12 SC813542 core:ShareCapital 2025-06-30 SC813542 core:SharePremium 2025-06-30 SC813542 core:RevaluationReserve 2025-06-30 SC813542 core:OtherReservesSubtotal 2025-06-30 SC813542 core:RetainedEarningsAccumulatedLosses 2025-06-30 SC813542 core:ShareCapital 2024-06-12 SC813542 core:SharePremium 2024-06-12 SC813542 core:RevaluationReserve 2024-06-12 SC813542 core:OtherReservesSubtotal 2024-06-12 SC813542 core:RetainedEarningsAccumulatedLosses 2024-06-12 SC813542 core:LandBuildings 2025-06-30 SC813542 core:PlantMachinery 2025-06-30 SC813542 core:Vehicles 2025-06-30 SC813542 core:FurnitureFittings 2025-06-30 SC813542 core:OfficeEquipment 2025-06-30 SC813542 core:NetGoodwill 2025-06-30 SC813542 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 SC813542 core:ListedExchangeTraded 2025-06-30 SC813542 core:UnlistedNon-exchangeTraded 2025-06-30 SC813542 core:LandBuildings 2024-06-12 SC813542 core:PlantMachinery 2024-06-12 SC813542 core:Vehicles 2024-06-12 SC813542 core:FurnitureFittings 2024-06-12 SC813542 core:OfficeEquipment 2024-06-12 SC813542 core:NetGoodwill 2024-06-12 SC813542 core:IntangibleAssetsOtherThanGoodwill 2024-06-12 SC813542 core:ListedExchangeTraded 2024-06-12 SC813542 core:UnlistedNon-exchangeTraded 2024-06-12 SC813542 core:LandBuildings 2024-06-13 2025-06-30 SC813542 core:PlantMachinery 2024-06-13 2025-06-30 SC813542 core:Vehicles 2024-06-13 2025-06-30 SC813542 core:FurnitureFittings 2024-06-13 2025-06-30 SC813542 core:OfficeEquipment 2024-06-13 2025-06-30 SC813542 core:NetGoodwill 2024-06-13 2025-06-30 SC813542 core:IntangibleAssetsOtherThanGoodwill 2024-06-13 2025-06-30 SC813542 core:ListedExchangeTraded 2024-06-13 2025-06-30 SC813542 core:UnlistedNon-exchangeTraded 2024-06-13 2025-06-30 SC813542 core:MoreThanFiveYears 2024-06-13 2025-06-30 SC813542 core:Non-currentFinancialInstruments 2025-06-30 SC813542 core:Non-currentFinancialInstruments 2024-06-12 SC813542 dpl:CostSales 2024-06-13 2025-06-30 SC813542 dpl:DistributionCosts 2024-06-13 2025-06-30 SC813542 core:LandBuildings 2024-06-13 2025-06-30 SC813542 core:PlantMachinery 2024-06-13 2025-06-30 SC813542 core:Vehicles 2024-06-13 2025-06-30 SC813542 core:FurnitureFittings 2024-06-13 2025-06-30 SC813542 core:OfficeEquipment 2024-06-13 2025-06-30 SC813542 dpl:AdministrativeExpenses 2024-06-13 2025-06-30 SC813542 core:NetGoodwill 2024-06-13 2025-06-30 SC813542 core:IntangibleAssetsOtherThanGoodwill 2024-06-13 2025-06-30 SC813542 dpl:GroupUndertakings 2024-06-13 2025-06-30 SC813542 dpl:ParticipatingInterests 2024-06-13 2025-06-30 SC813542 dpl:GroupUndertakings core:ListedExchangeTraded 2024-06-13 2025-06-30 SC813542 core:ListedExchangeTraded 2024-06-13 2025-06-30 SC813542 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-06-13 2025-06-30 SC813542 core:UnlistedNon-exchangeTraded 2024-06-13 2025-06-30 SC813542 dpl:CostSales 2024-06-12 2024-06-12 SC813542 dpl:DistributionCosts 2024-06-12 2024-06-12 SC813542 core:LandBuildings 2024-06-12 2024-06-12 SC813542 core:PlantMachinery 2024-06-12 2024-06-12 SC813542 core:Vehicles 2024-06-12 2024-06-12 SC813542 core:FurnitureFittings 2024-06-12 2024-06-12 SC813542 core:OfficeEquipment 2024-06-12 2024-06-12 SC813542 dpl:AdministrativeExpenses 2024-06-12 2024-06-12 SC813542 core:NetGoodwill 2024-06-12 2024-06-12 SC813542 core:IntangibleAssetsOtherThanGoodwill 2024-06-12 2024-06-12 SC813542 dpl:GroupUndertakings 2024-06-12 2024-06-12 SC813542 dpl:ParticipatingInterests 2024-06-12 2024-06-12 SC813542 dpl:GroupUndertakings core:ListedExchangeTraded 2024-06-12 2024-06-12 SC813542 core:ListedExchangeTraded 2024-06-12 2024-06-12 SC813542 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-06-12 2024-06-12 SC813542 core:UnlistedNon-exchangeTraded 2024-06-12 2024-06-12 SC813542 core:NetGoodwill 2025-06-30 SC813542 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 SC813542 core:LandBuildings 2025-06-30 SC813542 core:PlantMachinery 2025-06-30 SC813542 core:Vehicles 2025-06-30 SC813542 core:FurnitureFittings 2025-06-30 SC813542 core:OfficeEquipment 2025-06-30 SC813542 core:AfterOneYear 2025-06-30 SC813542 core:WithinOneYear 2025-06-30 SC813542 core:ListedExchangeTraded 2025-06-30 SC813542 core:UnlistedNon-exchangeTraded 2025-06-30 SC813542 core:ShareCapital 2025-06-30 SC813542 core:SharePremium 2025-06-30 SC813542 core:RevaluationReserve 2025-06-30 SC813542 core:OtherReservesSubtotal 2025-06-30 SC813542 core:RetainedEarningsAccumulatedLosses 2025-06-30 SC813542 core:NetGoodwill 2024-06-12 SC813542 core:IntangibleAssetsOtherThanGoodwill 2024-06-12 SC813542 core:LandBuildings 2024-06-12 SC813542 core:PlantMachinery 2024-06-12 SC813542 core:Vehicles 2024-06-12 SC813542 core:FurnitureFittings 2024-06-12 SC813542 core:OfficeEquipment 2024-06-12 SC813542 core:AfterOneYear 2024-06-12 SC813542 core:WithinOneYear 2024-06-12 SC813542 core:ListedExchangeTraded 2024-06-12 SC813542 core:UnlistedNon-exchangeTraded 2024-06-12 SC813542 core:ShareCapital 2024-06-12 SC813542 core:SharePremium 2024-06-12 SC813542 core:RevaluationReserve 2024-06-12 SC813542 core:OtherReservesSubtotal 2024-06-12 SC813542 core:RetainedEarningsAccumulatedLosses 2024-06-12 SC813542 core:NetGoodwill 2024-06-11 SC813542 core:IntangibleAssetsOtherThanGoodwill 2024-06-11 SC813542 core:LandBuildings 2024-06-11 SC813542 core:PlantMachinery 2024-06-11 SC813542 core:Vehicles 2024-06-11 SC813542 core:FurnitureFittings 2024-06-11 SC813542 core:OfficeEquipment 2024-06-11 SC813542 core:AfterOneYear 2024-06-11 SC813542 core:WithinOneYear 2024-06-11 SC813542 core:ListedExchangeTraded 2024-06-11 SC813542 core:UnlistedNon-exchangeTraded 2024-06-11 SC813542 core:ShareCapital 2024-06-11 SC813542 core:SharePremium 2024-06-11 SC813542 core:RevaluationReserve 2024-06-11 SC813542 core:OtherReservesSubtotal 2024-06-11 SC813542 core:RetainedEarningsAccumulatedLosses 2024-06-11 SC813542 core:AfterOneYear 2024-06-13 2025-06-30 SC813542 core:WithinOneYear 2024-06-13 2025-06-30 SC813542 core:Non-currentFinancialInstruments core:CostValuation 2024-06-13 2025-06-30 SC813542 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-06-13 2025-06-30 SC813542 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-06-13 2025-06-30 SC813542 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-06-13 2025-06-30 SC813542 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-06-13 2025-06-30 SC813542 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-06-13 2025-06-30 SC813542 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-06-13 2025-06-30 SC813542 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-06-13 2025-06-30 SC813542 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-06-13 2025-06-30 SC813542 core:Non-currentFinancialInstruments core:CostValuation 2025-06-30 SC813542 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-06-30 SC813542 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-06-30 SC813542 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-06-30 SC813542 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-06-30 SC813542 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-06-30 SC813542 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-06-30 SC813542 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-06-30 SC813542 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-06-30 SC813542 core:Non-currentFinancialInstruments core:CostValuation 2024-06-12 SC813542 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-06-12 SC813542 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-06-12 SC813542 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-06-12 SC813542 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-06-12 SC813542 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-06-12 SC813542 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-06-12 SC813542 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-06-12 SC813542 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-06-12 SC813542 bus:Director1 2024-06-13 2025-06-30 SC813542 core:FurnitureFittingsToolsEquipment 2024-06-13 2025-06-30 SC813542 core:FurnitureFittingsToolsEquipment 2025-06-30 SC813542 core:FurnitureFittingsToolsEquipment 2024-06-12

KILMARNOCK RESTAURANT LIMITED

Registered Number
SC813542
(Scotland)

Unaudited Financial Statements for the Period ended
30 June 2025

KILMARNOCK RESTAURANT LIMITED
Company Information
for the period from 13 June 2024 to 30 June 2025

Director | MO, Fengling

Registered Address | 9 Royal Crescent
| Glasgow
| G3 7SP

Registered Number | SC813542 (Scotland)

KILMARNOCK RESTAURANT LIMITED
Balance Sheet as at
30 June 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 |  |  | 17,631
|  |  |  | 17,631
Current assets |  |  |  |
Stocks | 4 | 9,500 |  |
Debtors | 5 | 79,472 |  |
Cash at bank and on hand |  | 173,710 |  |
|  | 262,682 |  |
Creditors amounts falling due within one year | 6 | (190,791) |  |
Net current assets (liabilities) |  |  |  | 71,891
Total assets less current liabilities |  |  |  | 89,522
Provisions for liabilities | 7 |  |  | (2,671)
Net assets |  |  |  | 86,851
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 1
Profit and loss account |  |  |  | 86,850
Shareholders' funds |  |  |  | 86,851

- The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 10 March 2026, and are signed on its behalf by:
MO, Fengling Director Registered Company No. SC813542

KILMARNOCK RESTAURANT LIMITED
Notes to the Financial Statements
for the period ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| The turnover shown in the profit and loss account represents the value of sales during the period, exclusive of value added tax. A sales is recognised at the point where a meal is served or handed over to the customer.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Fixtures and fittings | 5

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 53

3. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 20,185 |  | 20,185
| At 30 June 25 | 20,185 |  | 20,185
| Depreciation and impairment
| Charge for year | 2,554 |  | 2,554
| At 30 June 25 | 2,554 |  | 2,554
| Net book value
| At 30 June 25 | 17,631 |  | 17,631
| At 12 June 24 | - |  | -

4. | Stocks
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Raw materials and consumables | 9,500
| Total | 9,500

5. | Debtors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Trade debtors / trade receivables | 11,655
| Prepayments and accrued income | 67,817
| Total | 79,472

6. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Trade creditors / trade payables | 39,624
| Taxation and social security | 97,106
| Other creditors | 41,816
| Accrued liabilities and deferred income | 12,245
| Total | 190,791

| Included within other creditors is a loan from the director which is interest free and repayable on demand.

7. | Provisions for liabilities
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Net deferred tax liability (asset) | 2,671
| Total | 2,671

8. | Related party transactions
--- | ---
| The loan balance due to the director amounted to £24,646 at the period end.