Company Registration No. SC423984 (Scotland)
POLSKI SKLEP TRADYCJA DELI LTD
Unaudited accounts
for the year ended 30 November 2025
POLSKI SKLEP TRADYCJA DELI LTD
Unaudited accounts
Contents
POLSKI SKLEP TRADYCJA DELI LTD
Company Information
for the year ended 30 November 2025
Directors
Paulina Baran
Karol Dowgielewicz
Company Number
SC423984 (Scotland)
Registered Office
WINDYEDGE MIDMILL
KINTORE
INVERURIE
ABERDEENSHIRE
AB51 0UY
SCOTLAND
Accountants
Ark Accounting Ltd
16 Simpson Road
Aberdeen
AB23 8EQ
POLSKI SKLEP TRADYCJA DELI LTD
Statement of financial position
as at 30 November 2025
Tangible assets
152,272
156,636
Cash at bank and in hand
195,900
228,647
Creditors: amounts falling due within one year
(168,778)
(145,444)
Net current assets
98,933
155,501
Total assets less current liabilities
251,205
312,137
Creditors: amounts falling due after more than one year
-
(1,090)
Net assets
251,205
311,047
Called up share capital
100
100
Profit and loss account
251,105
310,947
Shareholders' funds
251,205
311,047
For the year ending 30 November 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 31 August 2026 and were signed on its behalf by
Paulina Baran
Director
Company Registration No. SC423984
POLSKI SKLEP TRADYCJA DELI LTD
Notes to the Accounts
for the year ended 30 November 2025
POLSKI SKLEP TRADYCJA DELI LTD is a private company, limited by shares, registered in Scotland, registration number SC423984. The registered office is WINDYEDGE MIDMILL, KINTORE, INVERURIE, ABERDEENSHIRE, AB51 0UY, SCOTLAND.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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:
Land & buildings
2% on Cost
Plant & machinery
20% on Cost
Motor vehicles
25% Reduced Balance
Fixtures & fittings
25% on Cost
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
POLSKI SKLEP TRADYCJA DELI LTD
Notes to the Accounts
for the year ended 30 November 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 December 2024
182,855
157,660
18,110
18,638
377,263
At 30 November 2025
182,855
157,660
18,110
18,638
377,263
At 1 December 2024
29,047
157,660
15,282
18,638
220,627
Charge for the year
3,657
-
707
-
4,364
At 30 November 2025
32,704
157,660
15,989
18,638
224,991
At 30 November 2025
150,151
-
2,121
-
152,272
At 30 November 2024
153,808
-
2,828
-
156,636
Amounts falling due within one year
Deferred tax asset
267
947
Accrued income and prepayments
21,544
21,351
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
141,591
120,348
Taxes and social security
7,075
6,135
Other creditors
13,716
13,054
7
Creditors: amounts falling due after more than one year
2025
2024
8
Average number of employees
During the year the average number of employees was 13 (2024: 14).