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Company Registration No. SC672874 (Scotland)
Heather Street Food Ltd Unaudited accounts for the year ended 30 September 2025
Heather Street Food Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Heather Street Food Ltd Company Information for the year ended 30 September 2025
Directors
Christoper Heather Melodie Heather
Company Number
SC672874 (Scotland)
- 3 -
Heather Street Food Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
60,240 
52,013 
Current assets
Inventories
17,432 
17,500 
Cash at bank and in hand
28,722 
24,678 
46,154 
42,178 
Creditors: amounts falling due within one year
5
(68,948)
(88,724)
Net current liabilities
(22,794)
(46,546)
Total assets less current liabilities
37,446 
5,467 
Creditors: amounts falling due after more than one year
6
30,000 
- 
Net assets
67,446 
5,467 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
67,436 
5,457 
Shareholders' funds
67,446 
5,467 
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.
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 10 November 2025 and were signed on its behalf by
Christoper Heather Director Company Registration No. SC672874
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Heather Street Food Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Heather Street Food Ltd is a private company, limited by shares, registered in Scotland, registration number SC672874.
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:
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2024
6,573 
27,000 
44,970 
78,543 
Additions
- 
13,429 
- 
13,429 
At 30 September 2025
6,573 
40,429 
44,970 
91,972 
Depreciation
At 1 October 2024
1,781 
9,285 
15,464 
26,530 
Charge for the year
479 
1,772 
2,951 
5,202 
At 30 September 2025
2,260 
11,057 
18,415 
31,732 
Net book value
At 30 September 2025
4,313 
29,372 
26,555 
60,240 
At 30 September 2024
4,792 
17,715 
29,506 
52,013 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
8,311 
2,561 
Trade creditors
6,080 
7,677 
Taxes and social security
33,986 
17,959 
Proposed dividends
- 
57,500 
Loans from directors
(1,000)
(27,000)
Accruals
21,571 
30,027 
68,948 
88,724 
- 5 -
Heather Street Food Ltd Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
(30,000)
- 
7
Average number of employees
During the year the average number of employees was 6 (2024: 6).
- 6 -