Registered number
09190061
Scooby Doo's Dog Grooming Limited
Filleted Accounts
31 March 2023
Scooby Doo's Dog Grooming Limited
Registered number: 09190061
Balance Sheet
as at 31 March 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 10,175 11,266
Current assets
Stocks 750 1,050
Debtors 4 3,101 3,097
Cash at bank and in hand 40,078 34,616
43,929 38,763
Creditors: amounts falling due within one year 5 (13,453) (11,504)
Net current assets 30,476 27,259
Net assets 40,651 38,525
Capital and reserves
Called up share capital 1 1
Profit and loss account 40,650 38,524
Shareholder's funds 40,651 38,525
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her 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.
Mrs M Gadd
Director
Approved by the board on 8 November 2023
Scooby Doo's Dog Grooming Limited
Notes to the Accounts
for the year ended 31 March 2023
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:
Improvements to leasehold premises 18% straight line
Equipment, fixtures and fittings 18% 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 2023 2022
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Improvements to leasehold premises Equipment, fixtures and fittings Total
£ £ £
Cost
At 1 April 2022 14,542 16,297 30,839
Additions - 1,144 1,144
At 31 March 2023 14,542 17,441 31,983
Depreciation
At 1 April 2022 11,291 8,282 19,573
Charge for the year 586 1,649 2,235
At 31 March 2023 11,877 9,931 21,808
Net book value
At 31 March 2023 2,665 7,510 10,175
At 31 March 2022 3,251 8,015 11,266
4 Debtors 2023 2022
£ £
Other debtors 3,101 3,097
5 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs 9,019 6,563
Other creditors 4,434 4,941
13,453 11,504
6 Other information
Scooby Doo's Dog Grooming Limited is a private company limited by shares and incorporated in England. Its registered office is:
66 Glenlea Road
Eltham
London
SE9 1DZ
7 Controlling party
The controlling party is Mrs M Gadd by virtue of her ownership of 100% of the issued ordinary
share capital of the company.
Scooby Doo's Dog Grooming Limited 09190061 false 2022-04-01 2023-03-31 2023-03-31 VT Final Accounts October 2023 release 2 Mrs M Gadd No description of principal activity 09190061 2021-01-01 2022-03-31 09190061 core:WithinOneYear 2022-03-31 09190061 core:ShareCapital 2022-03-31 09190061 core:RetainedEarningsAccumulatedLosses 2022-03-31 09190061 2022-04-01 2023-03-31 09190061 bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 09190061 bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 09190061 bus:Director40 2022-04-01 2023-03-31 09190061 1 2022-04-01 2023-03-31 09190061 2 2022-04-01 2023-03-31 09190061 core:LandBuildings 2022-04-01 2023-03-31 09190061 core:PlantMachinery 2022-04-01 2023-03-31 09190061 countries:England 2022-04-01 2023-03-31 09190061 bus:FRS102 2022-04-01 2023-03-31 09190061 bus:FullAccounts 2022-04-01 2023-03-31 09190061 2023-03-31 09190061 core:WithinOneYear 2023-03-31 09190061 core:ShareCapital 2023-03-31 09190061 core:RetainedEarningsAccumulatedLosses 2023-03-31 09190061 core:LandBuildings 2023-03-31 09190061 core:PlantMachinery 2023-03-31 09190061 2022-03-31 09190061 core:LandBuildings 2022-03-31 09190061 core:PlantMachinery 2022-03-31 iso4217:GBP xbrli:pure