Allermuir Restaurant Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC648070 (Scotland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Allermuir Restaurant Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr J A Snowdon

Mr L G Morse

Mr A Byrne

REGISTERED OFFICE:

1 Palmerston Place

Edinburgh

Scotland

EH12 5AF

REGISTERED NUMBER:

SC648070 (Scotland)

ACCOUNTANTS:

Chandler and Partners Limited

5 Moor Street

Worcester

Worcestershire

WR1 3DB

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Allermuir Restaurant Ltd for the year ended 30 November 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Allermuir Restaurant Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Allermuir Restaurant Ltd and state those matters that we have agreed to state to the Board of Directors of Allermuir Restaurant Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Allermuir Restaurant Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Allermuir Restaurant Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Allermuir Restaurant Ltd. You consider that Allermuir Restaurant Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Allermuir Restaurant Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Chandler and Partners Limited

5 Moor Street

Worcester

Worcestershire

WR1 3DB

Date: .............................................

FIXED ASSETS

Tangible assets

4

96,536

92,779

CURRENT ASSETS

Stocks

10,401

9,951

Debtors

5

230,788

192,660

Investments

6

1

Cash at bank and in hand

258,920

221,545

500,110

424,157

CREDITORS

Amounts falling due within one year

7

(327,114

)

(257,983

)

NET CURRENT ASSETS

172,996

166,174

TOTAL ASSETS LESS CURRENT
LIABILITIES

269,532

258,953

CAPITAL AND RESERVES

Called up share capital

3

Share premium

149,999

Retained earnings

119,530

108,951

269,532

258,953

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 July 2026 and were signed on its behalf by:

Mr L G Morse - Director

Mr J A Snowdon - Director

1.	STATUTORY INFORMATION

Allermuir Restaurant Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

25% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2024 - 33 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

COST

At 1 December 2024

34,375

46,410

110,598

Additions

7,494

18,679

-

At 30 November 2025

41,869

65,089

110,598

DEPRECIATION

At 1 December 2024

18,800

20,497

65,588

Charge for year

4,688

8,522

10,870

At 30 November 2025

23,488

29,019

76,458

NET BOOK VALUE

At 30 November 2025

18,381

36,070

34,140

At 30 November 2024

15,575

25,913

45,010

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 December 2024

3,500

9,526

204,409

Additions

2,122

1,310

29,605

At 30 November 2025

5,622

10,836

234,014

DEPRECIATION

At 1 December 2024

1,982

4,763

111,630

Charge for year

381

1,387

25,848

At 30 November 2025

2,363

6,150

137,478

NET BOOK VALUE

At 30 November 2025

3,259

4,686

96,536

At 30 November 2024

1,518

4,763

92,779

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

6,062

2,835

Bad debt provision

14,415

17,776

Amounts owed by group undertakings

127,456

108,428

Other debtors

41,238

24,706

Rent Deposit

19,800

Prepayments

21,817

19,115

230,788

192,660

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

Shares in group undertakings

1

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

70,603

78,578

Tax

13,587

3,891

Social security and other taxes

21,364

41,102

Wages Control

60,727

-

Pension Control

2,695

2,349

VAT

65,402

69,435

Other creditors

7,809

7,936

Directors' current accounts

44,927

44,692

Accruals and deferred income

40,000

10,000

327,114

257,983