Registration number: SC480381

Deacon1788 Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 7

Deacon1788 Limited

(Registration number: SC480381)
Balance Sheet as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	30,587	38,342
Current assets
Debtors	6	170,000	176,737
Cash at bank and in hand		184,554	182,836
		354,554	359,573
Creditors: Amounts falling due within one year	7	(232,864)	(192,582)
Net current assets		121,690	166,991
Total assets less current liabilities		152,277	205,333
Provisions for liabilities		(4,905)	(6,000)
Net assets		147,372	199,333
Capital and reserves
Called up share capital		100	100
Retained earnings		147,272	199,233
Shareholders' funds		147,372	199,333

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 September 2026 and signed on its behalf by:
 

......................................... Mr Alexandre Ramond Director

Deacon1788 Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
SK Tax & Accounts Ltd
Chartered Accountants
1A Craigs Avenue
Edinburgh
EH12 8HP

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

It has been considered appropriate by the directors to prepare the accounts on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deacon1788 Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	25% straight line
Fixtures and fittings	20% straight line
Property improvements	15% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Deacon1788 Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 19 (2025 - 16).

Deacon1788 Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 July 2025	225,000	225,000
At 30 June 2026	225,000	225,000
Amortisation
At 1 July 2025	225,000	225,000
At 30 June 2026	225,000	225,000
Carrying amount
At 30 June 2026	-	-

Deacon1788 Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

5	Tangible assets

	Short leasehold land and buildings £	Furniture, fittings and equipment £	Total £
Cost or valuation
At 1 July 2025	100,511	55,951	156,462
Additions	-	4,466	4,466
At 30 June 2026	100,511	60,417	160,928
Depreciation
At 1 July 2025	76,195	41,925	118,120
Charge for the year	7,378	4,843	12,221
At 30 June 2026	83,573	46,768	130,341
Carrying amount
At 30 June 2026	16,938	13,649	30,587
At 30 June 2025	24,316	14,026	38,342

Included within the net book value of land and buildings above is £16,938 (2025 - £24,316) in respect of short leasehold land and buildings.
 

6

Debtors

Current	2026 £	2025 £
Other debtors	170,000	176,737
	170,000	176,737

Deacon1788 Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Trade creditors		27,577	20,833
Amounts owed to group undertakings and undertakings in which the company has a participating interest	8	66,348	-
Taxation and social security		52,956	51,155
Accruals and deferred income		2,000	1,925
Other creditors		82,091	117,727
Directors loan account		1,892	942
		232,864	192,582

8	Related party transactions

Amounts owed to related parties of £66,348 is due to its parent company, ABR Catering Ltd.

Included in creditors is an amount of £1,892 due to the directors (2025 - £942).

The entire issued share capital of Deacon1788 Limited is owned by ABR Catering Ltd. The directors of Deacon1788 Limited are also the shareholders and directors of ABR Catering Ltd.