Acorah Software Products - Accounts Production 19.4.351 false true false true true 28 October 2026 1 March 2024 28 February 2025 28 February 2025 SC689589 C A Polson C A Polson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC689589 2024-02-29 SC689589 2025-02-28 SC689589 2024-03-01 2025-02-28 SC689589 frs-core:CurrentFinancialInstruments 2025-02-28 SC689589 frs-core:ShareCapital 2025-02-28 SC689589 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 SC689589 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 SC689589 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 SC689589 frs-bus:SmallEntities 2024-03-01 2025-02-28 SC689589 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 SC689589 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 SC689589 1 2024-03-01 2025-02-28 SC689589 frs-bus:Director1 2024-03-01 2025-02-28 SC689589 frs-countries:Scotland 2024-03-01 2025-02-28
Registered number: SC689589
Farm Stop Catering Limited
REVISED
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Director C A Polson
Company Number SC689589
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC689589
2025
Notes £ £
CURRENT ASSETS
Debtors 5 23,344
Cash at bank and in hand 45,611
68,955
Creditors: Amounts Falling Due Within One Year 6 (27,274 )
NET CURRENT ASSETS (LIABILITIES) 41,681
TOTAL ASSETS LESS CURRENT LIABILITIES 41,681
NET ASSETS 41,681
CAPITAL AND RESERVES
Called up share capital 7 1
Profit and Loss Account 41,680
SHAREHOLDERS' FUNDS 41,681
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
C A Polson
Director
28th October 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Revision by Replacement
The financial statements for the year ended 28 February 2025 have been revised.
These financial statements:
  • replace the original financial statements;
  • are now the statutory financial statements;
  • have been prepared as at the date of the original financial statements, and not as at the date of the revision and accordingly do not deal with events between those dates.
The accounts have been revised to include cost of sales incurred and paid directly by the company which were omitted from the originally prepared accounts.
There are no significant amendments to the original accounts.
2. General Information
Farm Stop Catering Limited is a private company, limited by shares, incorporated in Scotland, registered number SC689589 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
3. Accounting Policies
3.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
3.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
3.3. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.
4. Average Number of Employees
Average number of employees, including directors, during the period was NIL
-
Page 3
Page 4
5. Debtors
2025
£
Due within one year
Amounts owed by participating interests 23,343
Other debtors 1
23,344
6. Creditors: Amounts Falling Due Within One Year
2025
£
Other creditors 14,798
Taxation and social security 12,476
27,274
7. Share Capital
2025
£
Allotted, Called up and fully paid 1
8. Ultimate Controlling Party
The company's ultimate controlling party is C A Polson by virtue of his ownership of 100% of the issued share capital in the company.
Page 4