Noto Restaurants Ltd - Filleted accounts

Registered number

SC629104

Noto Restaurants Ltd

Filleted Accounts

31 December 2025

Noto Restaurants Ltd
Registered number:		SC629104
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		5,394			16,432

Current assets
Stocks		7,718			4,451
Debtors	4	368,294			322,368
Cash at bank and in hand		79,317			50,816
		455,329			377,635

Creditors: amounts falling due within one year	5	(338,232)			(259,857)

Net current assets			117,097			117,778

Total assets less current liabilities			122,491			134,210

Creditors: amounts falling due after more than one year	6		(122,391)			(134,110)



Net assets			100			100

Capital and reserves
Called up share capital			100			100
Profit and loss account			-			-

Shareholders' funds			100			100

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Stuart Ralston
Director
Approved by the board on 29 September 2026

Noto Restaurants Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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
	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:

	Fixtures & Fittings			25% Straight Line
	Computer Equipment			25% Straight Line
	Plant and machinery			25% Straight Line

	Stocks
	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.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					22		23


3	Tangible fixed assets
		Fixtures & Fittings		Plant and machinery		Computer Equipment		Total
£			£		£		£
	Cost
	At 1 January 2025	83,141		49,249		7,888		140,278
	Additions	-		-		1,333		1,333
	At 31 December 2025	83,141		49,249		9,221		141,611

	Depreciation
	At 1 January 2025	76,448		39,510		7,888		123,846
	Charge for the year	6,693		5,622		56		12,371
	At 31 December 2025	83,141		45,132		7,944		136,217

	Net book value
	At 31 December 2025	-		4,117		1,277		5,394
	At 31 December 2024	6,693		9,739		-		16,432


4	Debtors					2025		2024
£							£

	Trade debtors					14,066		-
	Due from related undertakings					263,833		254,148
	Other Debtors					79,200		56,981
	Prepayment					11,195		11,239
						368,294		322,368


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Other Loans					47,930		36,955
	Trade creditors					69,942		84,122
	Due to related undertakings					34,881		70,979
	Taxation and social security costs					183,075		65,881
	Other creditors					2,404		1,920
						338,232		259,857


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					51,023		14,812
	Other Loan					71,368		119,298
						122,391		134,110


7	Other information

	Noto Restaurants Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:

	47a Thistle Street
	Edinburgh
	Scotland
	EH2 1DY