Orcadia Restaurant Limited

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

Registered number: SC286944

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		82,623		87,741

			82,623		87,741
CURRENT ASSETS
Stocks	6	5,000		5,000
Debtors	7	3,367		5,285
Cash at bank and in hand		15,128		6,817

		23,495		17,102
Creditors: Amounts Falling Due Within One Year	8	(88,544 )		(47,793 )

NET CURRENT ASSETS (LIABILITIES)			(65,049 )		(30,691 )

TOTAL ASSETS LESS CURRENT LIABILITIES			17,574		57,050

Creditors: Amounts Falling Due After More Than One Year	9		-		(43,200 )

NET ASSETS			17,574		13,850

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			17,474		13,750

SHAREHOLDERS' FUNDS			17,574		13,850

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Orcadia Restaurant Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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 Alex Leask

Director

29th May 2026

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

1. General Information

Orcadia Restaurant Limited is a private company, limited by shares, incorporated in Scotland, registered number SC286944 . The registered office is 19a Wellside Place, Falkirk, FK1 5RL.

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. 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:

Freehold	2% Straight line
Plant & Machinery	20% Reducing balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	33.3% Straight Line

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: 6 (2024: 6)

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Orcadia Restaurant Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	45,000

As at 31 October 2025	45,000

Amortisation
As at 1 November 2024	45,000

As at 31 October 2025	45,000

Net Book Value
As at 31 October 2025	-

As at 1 November 2024	-

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 November 2024	84,834	36,569	15,900	137,303
Additions	-	1,785	-	1,785

As at 31 October 2025	84,834	38,354	15,900	139,088

Depreciation
As at 1 November 2024	6,800	32,824	9,938	49,562
Provided during the period	1,697	3,716	1,490	6,903

As at 31 October 2025	8,497	36,540	11,428	56,465

Net Book Value
As at 31 October 2025	76,337	1,814	4,472	82,623

As at 1 November 2024	78,034	3,745	5,962	87,741

6. Stocks

	2025	2024
	£	£
Finished goods	5,000	5,000

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,367	5,285

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Orcadia Restaurant Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,815	4,503
Bank loans and overdrafts	-	7,200
Corporation tax	-	102
Other taxes and social security	692	501
VAT	11,671	7,094
Accruals and deferred income	1,562	4,307
Director's loan account	71,804	24,086

	88,544	47,793

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

	2025	2024
	£	£
Bank loans	-	43,200

10. Share Capital

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

11. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2025	2024
	£	£
Mr Alex Leask	500	-

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