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Company Registration No. SC724170 (Scotland)
A Taste of Freedom Ltd Unaudited accounts for the year ended 28 February 2026
A Taste of Freedom Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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A Taste of Freedom Ltd Company Information for the year ended 28 February 2026
Directors
Iain Archibald Gillies James Anthony GILLIES
Company Number
SC724170 (Scotland)
Registered Office
8 Dalnabreack Acharacle Argyll PH36 4JX Scotland
Accountants
Metropolitan Accountants Ltd Phoenix Business Centre Office 10, Rosslyn Crescent Harrow Middlesex HA1 2SP
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A Taste of Freedom Ltd Statement of financial position as at 28 February 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
12,020 
19,251 
Current assets
Debtors
5
5,000 
(9,000)
Cash at bank and in hand
7,513 
22,802 
12,513 
13,802 
Creditors: amounts falling due within one year
6
(15,779)
(28,264)
Net current liabilities
(3,266)
(14,462)
Total assets less current liabilities
8,754 
4,789 
Creditors: amounts falling due after more than one year
7
(6,133)
(8,690)
Net assets/(liabilities)
2,621 
(3,901)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
2,521 
(4,001)
Shareholders' funds
2,621 
(3,901)
For the year ending 28 February 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by
James Anthony GILLIES Director Company Registration No. SC724170
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A Taste of Freedom Ltd Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
A Taste of Freedom Ltd is a private company, limited by shares, registered in Scotland, registration number SC724170. The registered office is 8 Dalnabreack, Acharacle, Argyll, PH36 4JX, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% at cost
Motor vehicles
20% at cost
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2025
23,323 
7,000 
30,323 
At 28 February 2026
23,323 
7,000 
30,323 
Depreciation
At 1 March 2025
6,872 
4,200 
11,072 
Charge for the year
5,831 
1,400 
7,231 
At 28 February 2026
12,703 
5,600 
18,303 
Net book value
At 28 February 2026
10,620 
1,400 
12,020 
At 28 February 2025
16,451 
2,800 
19,251 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Other debtors
5,000 
5,000 
Amounts falling due after more than one year
Accrued income and prepayments
- 
(14,000)
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A Taste of Freedom Ltd Notes to the Accounts for the year ended 28 February 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
3,978 
3,978 
Other creditors
1,452 
1,452 
Loans from directors
8,999 
21,384 
Accruals
1,350 
1,450 
15,779 
28,264 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
6,133 
8,690 
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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