A&M EVENT CATERING (SCOTLAND) LTD

Company Registration Number:
SC486495 (Scotland)

Unaudited abridged accounts for the year ended 31 October 2025

Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

A&M EVENT CATERING (SCOTLAND) LTD

Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet
Notes

A&M EVENT CATERING (SCOTLAND) LTD

Balance sheet

As at 31 October 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 1,068,226 264,410
Total fixed assets: 1,068,226 264,410
Current assets
Stocks: 1,361 1,407
Debtors:   84,969 468,588
Cash at bank and in hand: 41,057 59,681
Total current assets: 127,387 529,676
Creditors: amounts falling due within one year:   (220,927) (191,047)
Net current assets (liabilities): (93,540) 338,629
Total assets less current liabilities: 974,686 603,039
Creditors: amounts falling due after more than one year:   (605,034) (201,207)
Total net assets (liabilities): 369,652 401,832
Capital and reserves
Called up share capital: 100 100
Revaluation reserve:433,30033,300
Profit and loss account: 336,252 368,432
Shareholders funds: 369,652 401,832

The notes form part of these financial statements

A&M EVENT CATERING (SCOTLAND) LTD

Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 24 July 2026
and signed on behalf of the board by:

Name: Mitchell Taylor
Status: Director

The notes form part of these financial statements

A&M EVENT CATERING (SCOTLAND) LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Tangible fixed assets and depreciation policy

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets. other than freehold land. at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: Plant & Machinery 25% Reducing Balance

Valuation and information policy

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

Other accounting policies

A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

A&M EVENT CATERING (SCOTLAND) LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

2. Employees

2025 2024
Average number of employees during the period 5 6

A&M EVENT CATERING (SCOTLAND) LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Tangible Assets

Total
Cost £
At 01 November 2024 762,901
Additions 1,019,415
Disposals (1,497)
At 31 October 2025 1,780,819
Depreciation
At 01 November 2024 498,491
Charge for year 215,368
On disposals (1,266)
At 31 October 2025 712,593
Net book value
At 31 October 2025 1,068,226
At 31 October 2024 264,410

A&M EVENT CATERING (SCOTLAND) LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Revaluation reserve

2025
£
Balance at 01 November 2024 33,300
Surplus or deficit after revaluation 0
Balance at 31 October 2025 33,300