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COLIN NICOLL TRADITIONAL BUTCHER LIMITED

Registered Number
SC675191
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2025

COLIN NICOLL TRADITIONAL BUTCHER LIMITED
Company Information
for the year from 1 October 2024 to 30 September 2025

Director | Colin Nicoll

Registered Address | 4 Crossgate
| Cupar
| KY15 5HH

Registered Number | SC675191 (Scotland)

COLIN NICOLL TRADITIONAL BUTCHER LIMITED
Balance Sheet as at
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 56,269 |  |  |  | 33,748
|  |  |  | 56,269 |  |  |  | 33,748
Current assets |  |  |  |  |  |  |  |
Stocks |  | 10,000 |  |  |  | 11,000 |  |
Debtors | 4 | 5,063 |  |  |  | 10,638 |  |
Cash at bank and on hand |  | 14,505 |  |  |  | 31,358 |  |
|  | 29,568 |  |  |  | 52,996 |  |
Creditors amounts falling due within one year | 5 | (88,567) |  |  |  | (138,813) |  |
Net current assets (liabilities) |  |  |  | (58,999) |  |  |  | (85,817)
Total assets less current liabilities |  |  |  | (2,730) |  |  |  | (52,069)
Creditors amounts falling due after one year | 6 |  |  | (10,739) |  |  |  | -
Provisions for liabilities |  |  |  | (10,691) |  |  |  | (6,412)
Net assets |  |  |  | (24,160) |  |  |  | (58,481)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 101 |  |  |  | 101
Profit and loss account |  |  |  | (24,261) |  |  |  | (58,582)
Shareholders' funds |  |  |  | (24,160) |  |  |  | (58,481)

- 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 1 April 2026, and are signed on its behalf by:
Colin Nicoll Director Registered Company No. SC675191

COLIN NICOLL TRADITIONAL BUTCHER LIMITED
Notes to the Financial Statements
for the year ended 30 September 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Going concern
--- | ---
| The financial statements have been prepared on the going concern basis. The Director finds it appropriate for the financial statements to be on this basis despite the net liability position of the company. The company is reliant upon the continued support of the director who has confirmed he will continue to support the company as required.

| Turnover policy
--- | ---
| 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.

| Employee benefits
--- | ---
| The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.

| 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
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 25 |  | -
| Fixtures and fittings | - |  | 5
| Vehicles | 20 |  | -
| Office Equipment | - |  | 3

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Stocks and work in progress
--- | ---
| Stock and work in progress are valued at the lower of cost and net realisable value.

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

|  | 2025 |  | 2024
| Average number of employees during the year | 5 |  | 5

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

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 October 24 | 26,921 |  | 12,995 |  | 26,742 |  | 720 |  | 67,378
| Additions | 23,870 |  | 23,037 |  | - |  | - |  | 46,907
| Disposals | - |  | (12,995) |  | - |  | - |  | (12,995)
| At 30 September 25 | 50,791 |  | 23,037 |  | 26,742 |  | 720 |  | 101,290
| Depreciation and impairment
| At 01 October 24 | 17,404 |  | 2,599 |  | 13,002 |  | 625 |  | 33,630
| Charge for year | 5,111 |  | 3,995 |  | 5,348 |  | 60 |  | 14,514
| On disposals | - |  | (3,123) |  | - |  | - |  | (3,123)
| At 30 September 25 | 22,515 |  | 3,471 |  | 18,350 |  | 685 |  | 45,021
| Net book value
| At 30 September 25 | 28,276 |  | 19,566 |  | 8,392 |  | 35 |  | 56,269
| At 30 September 24 | 9,517 |  | 10,396 |  | 13,740 |  | 95 |  | 33,748

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 2,160 |  | 9,581
| Prepayments and accrued income | 2,903 |  | 1,057
| Total | 5,063 |  | 10,638

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 31,188 |  | 24,748
| Bank borrowings and overdrafts | - |  | 7,276
| Taxation and social security | 25,497 |  | 53,781
| Finance lease and HP contracts | 2,163 |  | 959
| Other creditors | 26,730 |  | 32,726
| Accrued liabilities and deferred income | 2,989 |  | 19,323
| Total | 88,567 |  | 138,813

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 10,739 |  | -
| Total | 10,739 |  | -