Buddie Good Food Limited Limited

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

Registered number: SC661874

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		9,000		9,000
Tangible Assets	5		56,050		26,600

			65,050		35,600
CURRENT ASSETS
Stocks	6	2,000		550
Cash at bank and in hand		2,093		14,039

		4,093		14,589
Creditors: Amounts Falling Due Within One Year	7	(2,826 )		(2,826 )

NET CURRENT ASSETS (LIABILITIES)			1,267		11,763

TOTAL ASSETS LESS CURRENT LIABILITIES			66,317		47,363

Creditors: Amounts Falling Due After More Than One Year	8		(63,018 )		(44,838 )

NET ASSETS			3,299		2,525

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			3,199		2,425

SHAREHOLDERS' FUNDS			3,299		2,525

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Buddie Good Food Limited Limited

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 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 SERKAN SAHIN

Director

25th April 2026

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

1. General Information

Buddie Good Food Limited Limited is a private company, limited by shares, incorporated in Scotland, registered number SC661874 . The registered office is Unit 9 82 Greenhill Road, Paisley, PA3 1RQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. 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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

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:

Leasehold	10%
Plant & Machinery	20%
Motor Vehicles	20%
Fixtures & Fittings	20%
Computer Equipment	100%

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

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Buddie Good Food Limited Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 June 2024	15,000

As at 31 May 2025	15,000

Amortisation
As at 1 June 2024	6,000

As at 31 May 2025	6,000

Net Book Value
As at 31 May 2025	9,000

As at 1 June 2024	9,000

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 June 2024	25,000	1,905	-	8,000
Additions	-	-	34,500	-

As at 31 May 2025	25,000	1,905	34,500	8,000

Depreciation
As at 1 June 2024	-	1,905	-	6,400
Provided during the period	-	-	3,450	1,600

As at 31 May 2025	-	1,905	3,450	8,000

Net Book Value
As at 31 May 2025	25,000	-	31,050	-

As at 1 June 2024	25,000	-	-	1,600


	Computer Equipment	Total
	£	£
Cost
As at 1 June 2024	799	35,704
Additions	-	34,500

As at 31 May 2025	799	70,204

...CONTINUED

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Buddie Good Food Limited Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

Depreciation
As at 1 June 2024	799	9,104
Provided during the period	-	5,050

As at 31 May 2025	799	14,154

Net Book Value
As at 31 May 2025	-	56,050

As at 1 June 2024	-	26,600

6. Stocks

	2025	2024
	£	£
Stock	-	550
Finished goods	2,000	-

	2,000	550

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	2,826	2,826

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Directors loan account	63,018	44,838

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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