Marchmont Café Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC820852

		30 September 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		26,952

			26,952
CURRENT ASSETS
Stocks	5	8,831
Debtors	6	15,324
Cash at bank and in hand		7,462

		31,617
Creditors: Amounts Falling Due Within One Year	7	(113,276 )

NET CURRENT ASSETS (LIABILITIES)			(81,659 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(54,707 )

NET LIABILITIES			(54,707 )

CAPITAL AND RESERVES
Called up share capital	8		1
Profit and Loss Account			(54,708 )

SHAREHOLDERS' FUNDS			(54,707)

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Marchmont Café Ltd

Balance Sheet (continued)

As At 30 September 2025

For the period 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Daniel Campbell

Director

28/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Marchmont Café Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC820852 . The registered office is Drumnadrochit Hotel Accounts Department, Drumnadrochit, Inverness, IV63 6TU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% SL
Computer Equipment	33% SL

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Financial Instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the

contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement

constitutes a financing transaction, where it is recognised at the present value of the future payments

discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Where investments in non-convertible preference shares and non-puttable ordinary shares or

preference shares are publicly traded or their fair value can otherwise be measured reliably, the

investment is subsequently measured at fair value with changes in fair value recognised in profit or loss.

All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment

for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a

market rate, in which case the asset is measured at the present value of the future payments

discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in

profit or loss, with the exception of hedging instruments in a designated hedging relationship.

...CONTINUED

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Marchmont Café Ltd

Notes to the Financial Statements (continued)

For the Period 28 August 2024 to 30 September 2025

2.6. Financial Instruments - continued

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of

impairment at the end of each reporting date. If there is objective evidence of impairment, an

impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually

significant, these are assessed individually for impairment. Other financial assets or either assessed

individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal

does not result in a carrying amount of the financial asset that exceeds what the carrying amount would

have been had the impairment not previously been recognised.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 11

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 28 August 2024	-
Additions	33,825

As at 30 September 2025	33,825

Depreciation
As at 28 August 2024	-
Provided during the period	6,873

As at 30 September 2025	6,873

Net Book Value
As at 30 September 2025	26,952

As at 28 August 2024	-

5. Stocks

	30 September 2025
	£
Stock	8,831

6. Debtors

	30 September 2025
	£
Due within one year
Other debtors	15,324

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Marchmont Café Ltd

Notes to the Financial Statements (continued)

For the Period 28 August 2024 to 30 September 2025

7. Creditors: Amounts Falling Due Within One Year

	30 September 2025
	£
Trade creditors	23,809
Other creditors	74,735
Taxation and social security	14,732

	113,276

8. Share Capital

	30 September 2025
	£
Allotted, Called up and fully paid	1

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	30 September 2025
	£
Not later than one year	32,500
Later than one year and not later than five years	162,500
Later than five years	97,500

	292,500

Lease of premises.

10. Related Party Transactions

Included in Other creditors are balances due to related parties totalling £65,057. The loans are repayable on demand and no interest is charged.

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