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REGISTERED NUMBER: SC484698 (Scotland)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

Special Occassions Boutique Limited

Special Occassions Boutique Limited (Registered number: SC484698)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountant 5

Special Occassions Boutique Limited

Company Information
for the Year Ended 31 August 2023







DIRECTOR: Mrs D Shields



REGISTERED OFFICE: 4 Station Crescent Ind Estate
Station road
Renfrew
Renfrewshire
PA4 8RA



REGISTERED NUMBER: SC484698 (Scotland)



ACCOUNTANT: Braehead Accountants & Taxation Services Ltd
Unit 4
Station Road Ind Estate
Station Crescent
Renfrew
Renfrewshire
PA4 8RA



BANKERS: The Royal Bank of Scotland
2 Colquhoun Square
Helensburgh
G84 8SJ

Special Occassions Boutique Limited (Registered number: SC484698)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 350 455

CURRENT ASSETS
Stocks 5 103,137 52,184
Cash at bank and in hand 30,590 76,410
133,727 128,594
CREDITORS
Amounts falling due within one year 6 34,483 43,833
NET CURRENT ASSETS 99,244 84,761
TOTAL ASSETS LESS CURRENT
LIABILITIES

99,594

85,216

CREDITORS
Amounts falling due after more than one
year

7

18,284

22,902
NET ASSETS 81,310 62,314

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 81,210 62,214
SHAREHOLDERS' FUNDS 81,310 62,314

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 October 2023 and were signed by:





Mrs D Shields - Director


Special Occassions Boutique Limited (Registered number: SC484698)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Special Occassions Boutique Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 15% on cost
Furniture, fixtures & fittings - 25% on reducing balance
Equipment - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Improvements Furniture,
to fixtures
property & fittings Equipment Totals
£    £    £    £   
COST
At 1 September 2022
and 31 August 2023 12,005 1,572 977 14,554
DEPRECIATION
At 1 September 2022 12,006 1,295 798 14,099
Charge for year - 69 36 105
At 31 August 2023 12,006 1,364 834 14,204
NET BOOK VALUE
At 31 August 2023 (1 ) 208 143 350
At 31 August 2022 (1 ) 277 179 455

5. STOCKS
31.8.23 31.8.22
£    £   
Stock 103,137 52,184

Special Occassions Boutique Limited (Registered number: SC484698)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Tax 9,764 9,431
Social security and other taxes 81 81
Sundry creditors 7,695 7,695
Directors' current accounts 13,744 21,026
Accrued expenses 3,199 5,600
34,483 43,833

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.23 31.8.22
£    £   
Other creditors 18,284 22,902

8. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Retained
earnings
£   

At 1 September 2022 62,214
Profit for the year 30,996
Dividends (12,000 )
At 31 August 2023 81,210

10. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs D Shields.

The ultimate controlling party is Mrs D Shields.

Special Occassions Boutique Limited

Report of the Accountant to the Director of
Special Occassions Boutique Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2023 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to me.






Braehead Accountants & Taxation Services Ltd
Unit 4
Station Road Ind Estate
Station Crescent
Renfrew
Renfrewshire
PA4 8RA


Date: .............................................