Company Registration No. SC429246 (Scotland)
Sugplumb Ltd
Unaudited accounts
for the year ended 31 August 2025
Sugplumb Ltd
Unaudited accounts
Contents
Sugplumb Ltd
Company Information
for the year ended 31 August 2025
Directors
Stuart Harold Sugden
Lisa Anne Sugden
Company Number
SC429246 (Scotland)
Registered Office
UNIT 1 ABOYNE BUSINESS CENTRE
HUNTLY ROAD
ABOYNE
ABERDEENSHIRE
AB34 5HE
SCOTLAND
Accountants
McCreath Accountancy
Phoenix House
Phoenix Business Park
Paisley
Renfrewshire
PA1 2BH
Sugplumb Ltd
Statement of financial position
as at 31 August 2025
Tangible assets
202,287
132,811
Cash at bank and in hand
584,649
555,620
Creditors: amounts falling due within one year
(202,507)
(248,910)
Net current assets
1,350,682
1,387,744
Total assets less current liabilities
1,552,969
1,520,555
Creditors: amounts falling due after more than one year
(114,580)
(148,543)
Net assets
1,438,389
1,372,012
Called up share capital
100
100
Profit and loss account
1,438,289
1,371,912
Shareholders' funds
1,438,389
1,372,012
For the year ending 31 August 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.
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 28 May 2026 and were signed on its behalf by
Stuart Harold Sugden
Director
Company Registration No. SC429246
Sugplumb Ltd
Notes to the Accounts
for the year ended 31 August 2025
Sugplumb Ltd is a private company, limited by shares, registered in Scotland, registration number SC429246. The registered office is UNIT 1 ABOYNE BUSINESS CENTRE, HUNTLY ROAD, ABOYNE, ABERDEENSHIRE, AB34 5HE, 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.
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.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Expenditure on research and development is written off in the year in which it is incurred.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Sugplumb Ltd
Notes to the Accounts
for the year ended 31 August 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Intangible fixed assets
Goodwill
At 1 September 2024
30,000
At 1 September 2024
30,000
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 September 2024
15,165
184,186
174,831
1,957
376,139
Additions
-
134,204
-
3,024
137,228
At 31 August 2025
15,165
318,390
174,831
4,981
513,367
At 1 September 2024
15,165
91,986
134,220
1,957
243,328
Charge for the year
-
56,601
10,153
998
67,752
At 31 August 2025
15,165
148,587
144,373
2,955
311,080
At 31 August 2025
-
169,803
30,458
2,026
202,287
At 31 August 2024
-
92,200
40,611
-
132,811
Amounts falling due within one year
Trade debtors
709,213
846,866
Amounts falling due after more than one year
Other debtors
82,319
144,460
Sugplumb Ltd
Notes to the Accounts
for the year ended 31 August 2025
7
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
-
15,168
Trade creditors
202,507
228,742
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
71,264
92,423
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).