REGISTERED NUMBER: SC525163 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Braemar Chocolate Shop Ltd

Page

Income Statement

1

Balance Sheet

2

TURNOVER

143,699

179,230

Other income

8

154

Cost of raw materials and consumables

(42,550

)

(60,560

)

Staff costs

(47,287

)

(87,107

)

Depreciation and other amounts written off assets

(4,475

)

(1,079

)

Other charges

(44,796

)

(46,197

)

Taxation

(4

)

-

PROFIT/(LOSS)

4,595

(15,559

)

FIXED ASSETS

17,992

19,835

CURRENT ASSETS

(437

)

5,618

CREDITORS

Amounts falling due within one year

(45,127

)

(57,620

)

NET CURRENT LIABILITIES

(45,564

)

(52,002

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(27,572

)

(32,167

)

CAPITAL AND RESERVES

(27,572

)

(32,167

)

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Braemar Chocolate Shop Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC525163

Registered office:

7-9 INVERCAULD ROAD

Braemar

Aberdeenshire

AB35 5YP

The presentation currency of the financial statements is the Pound Sterling (£).

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 4 (2025 - 5 ) .

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the micro-entity provisions.

The financial statements were approved by the Board of Directors and authorised for issue on 27 October 2026 and were signed on its behalf by:

D J Williams - Director