1 October 2024 false No description of principal activity Taxfiler 2024.6 SC640401business:PrivateLimitedCompanyLtd2024-10-012025-09-30 SC6404012024-09-30 SC6404012024-10-012025-09-30 SC640401business:AuditExempt-NoAccountantsReport2024-10-012025-09-30 SC640401business:AbridgedAccounts2024-10-012025-09-30 SC6404012025-09-30 SC640401business:Director12024-10-012025-09-30 SC640401business:Director22024-10-012025-09-30 SC640401business:RegisteredOffice2024-10-012025-09-30 SC6404012024-09-30 SC640401core:WithinOneYear2025-09-30 SC640401core:WithinOneYear2024-09-30 SC640401core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 SC640401core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC640401core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 SC640401core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC640401core:PreviouslyStatedAmount2025-09-30 SC640401core:PreviouslyStatedAmount2024-09-30 SC640401business:SmallEntities2024-10-012025-09-30 SC640401countries:Scotland2024-10-012025-09-30 SC640401core:FurnitureFittings2024-10-012025-09-30 SC640401core:ComputerEquipment2024-10-012025-09-30 SC6404012023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC640401 (Scotland)
Absolute Roasters Ltd Unaudited accounts for the year ended 30 September 2025
Absolute Roasters Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Absolute Roasters Ltd Company Information for the year ended 30 September 2025
Directors
Megan McFarlane Sean Williams
Company Number
SC640401 (Scotland)
Registered Office
New Alderston House 3 Dove Wynd Strathclyde Business Park Bellshill Lanarkshire ML4 3FB Scotland
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Absolute Roasters Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,015 
1,178 
Current assets
Inventories
2,415 
2,415 
Debtors
15,285 
24,044 
Cash at bank and in hand
27,834 
16,218 
45,534 
42,677 
Creditors: amounts falling due within one year
(40,862)
(80,605)
Net current assets/(liabilities)
4,672 
(37,928)
Net assets/(liabilities)
5,687 
(36,750)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
5,587 
(36,850)
Shareholders' funds
5,687 
(36,750)
For the year ending 30 September 2025 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 21 May 2026 and were signed on its behalf by
Sean Williams Director Company Registration No. SC640401
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Absolute Roasters Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Absolute Roasters Ltd is a private company, limited by shares, registered in Scotland, registration number SC640401. The registered office is New Alderston House, 3 Dove Wynd, Strathclyde Business Park, Bellshill, Lanarkshire, ML4 3FB, 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:
Fixtures & fittings
25% Straight Line
Computer equipment
33% Straight Line
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 October 2024
46,035 
Additions
1,013 
Disposals
(9,735)
At 30 September 2025
37,313 
Depreciation
At 1 October 2024
44,857 
Charge for the year
1,176 
On disposals
(9,735)
At 30 September 2025
36,298 
Net book value
At 30 September 2025
1,015 
At 30 September 2024
1,178 
5
Average number of employees
During the year the average number of employees was 9 (2024: 9).
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