Company Registration No. SC650602 (Scotland)
Secret Boutique Gullane Limited
Unaudited accounts
for the year ended 31 December 2025
Secret Boutique Gullane Limited
Unaudited accounts
Contents
Secret Boutique Gullane Limited
Company Information
for the year ended 31 December 2025
Director
Elaine Ramanauskas
Company Number
SC650602 (Scotland)
Registered Office
Ashgrove
East Links Road
Gullane
East Lothian
EH31 2AF
Accountants
L J Ramanauskas
Ashgrove
East Links Road
Gullane
East Lothian
EH31 2AF
Secret Boutique Gullane Limited
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
25,426
27,447
Creditors: amounts falling due within one year
(23,267)
(25,843)
Net current assets
42,601
42,290
Total assets less current liabilities
42,695
42,794
Creditors: amounts falling due after more than one year
(20,478)
(22,000)
Provisions for liabilities
Called up share capital
10
10
Profit and loss account
22,189
20,688
Shareholders' funds
22,199
20,698
For the year ending 31 December 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 director acknowledges her 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 and authorised for issue on 5 September 2026 and were signed on its behalf by
Elaine Ramanauskas
Director
Company Registration No. SC650602
Secret Boutique Gullane Limited
Notes to the Accounts
for the year ended 31 December 2025
Secret Boutique Gullane Limited is a private company, limited by shares, registered in Scotland, registration number SC650602. The registered office is Ashgrove, East Links Road, Gullane, East Lothian, EH31 2AF.
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.
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:
Plant & machinery
25% straight line
Fixtures & fittings
25% straight line
Computer equipment
33.33% straight line
Retail stocks have been valued at the lower of cost and estimated selling price.
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.
Secret Boutique Gullane Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 January 2025
4,279
3,015
7,294
At 31 December 2025
4,279
3,015
7,294
At 1 January 2025
4,279
2,511
6,790
Charge for the year
-
410
410
At 31 December 2025
4,279
2,921
7,200
At 31 December 2025
-
94
94
At 31 December 2024
-
504
504
Amounts falling due within one year
Accrued income and prepayments
288
427
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
1,136
2,752
Taxes and social security
171
-
7
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
20,478
22,000
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).