Company No: SC244684 (Scotland)

Contents

• Balance Sheet
• Notes to the Financial Statements

		2026		2025
		£		£
Fixed assets		59,890		71,759
Current assets		1,091,260		515,869
Prepayments and accrued income		2,871		2,871
Creditors: amounts falling due within one year		( 652,561)		( 131,993)
Net current assets		441,570		386,747
Total assets less current liabilities		501,460		458,506
Accruals and deferred income		( 7,504)		( 49,363)
Net assets		493,956		409,143
Capital and reserves		493,956		409,143

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements;
• These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime;
• These financial statements have been delivered in accordance with the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of The Orkney Food Company Limited (registered number: SC244684) were approved and authorised for issue by the Board of Directors on 17 July 2026 and were signed on its behalf by:

James Lewis Paterson Director

1. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the financial year, including directors	2		2