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SC620680 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 SC620680 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 SC620680 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 SC620680 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 SC620680 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 SC620680 1 2022-03-01 2023-02-28 SC620680 frs-countries:Scotland 2022-03-01 2023-02-28 SC620680 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-02-28 SC620680 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 SC620680 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 SC620680 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 SC620680 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-03-01 2022-02-28 SC620680 frs-core:AllSubsidiaries 2021-03-01 2022-02-28 SC620680 frs-core:KeyManagementPersonnel 2021-03-01 2022-02-28 SC620680 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frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-01 2022-02-28 SC620680 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-28 SC620680 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 SC620680 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-01 2022-02-28 SC620680 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-28 SC620680 frs-core:FurnitureFittings 2022-02-28 SC620680 frs-core:FurnitureFittings 2021-03-01 2022-02-28 SC620680 frs-core:FurnitureFittings 2021-02-28 SC620680 frs-core:NetGoodwill 2022-02-28 SC620680 frs-core:NetGoodwill 2021-03-01 2022-02-28 SC620680 frs-core:NetGoodwill 2021-02-28 SC620680 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 SC620680 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-01 2022-02-28 SC620680 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-28 SC620680 frs-core:LandBuildings 2022-02-28 SC620680 frs-core:LandBuildings 2021-03-01 2022-02-28 SC620680 frs-core:LandBuildings 2021-02-28 SC620680 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 SC620680 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-01 2022-02-28 SC620680 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-28 SC620680 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 SC620680 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-01 2022-02-28 SC620680 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-28 SC620680 frs-core:MoreThanFiveYears 2021-03-01 2022-02-28 SC620680 frs-core:MoreThanFiveYears 2022-02-28 SC620680 frs-core:MotorVehicles 2022-02-28 SC620680 frs-core:MotorVehicles 2021-03-01 2022-02-28 SC620680 frs-core:MotorVehicles 2021-02-28 SC620680 frs-core:OtherResidualIntangibleAssets 2022-02-28 SC620680 frs-core:OtherResidualIntangibleAssets 2021-03-01 2022-02-28 SC620680 frs-core:OtherResidualIntangibleAssets 2021-02-28 SC620680 frs-core:PlantMachinery 2022-02-28 SC620680 frs-core:PlantMachinery 2021-03-01 2022-02-28 SC620680 frs-core:PlantMachinery 2021-02-28 SC620680 frs-core:Secured 2022-02-28 SC620680 frs-core:Unsecured 2022-02-28 SC620680 frs-core:WithinOneYear 2021-03-01 2022-02-28 SC620680 frs-core:WithinOneYear 2022-02-28 SC620680 frs-core:CapitalRedemptionReserve 2021-03-01 2022-02-28 SC620680 frs-core:CapitalRedemptionReserve 2021-02-28 SC620680 frs-core:CapitalRedemptionReserve 2022-02-28 SC620680 frs-core:OtherReservesSubtotal 2021-03-01 2022-02-28 SC620680 frs-core:OtherReservesSubtotal 2021-02-28 SC620680 frs-core:OtherReservesSubtotal 2022-02-28 SC620680 frs-core:RevaluationReserve 2021-03-01 2022-02-28 SC620680 frs-core:RevaluationReserve 2021-02-28 SC620680 frs-core:RevaluationReserve 2022-02-28 SC620680 frs-core:SharePremium 2021-03-01 2022-02-28 SC620680 frs-core:SharePremium 2021-02-28 SC620680 frs-core:SharePremium 2022-02-28 SC620680 frs-core:ShareCapital 2021-03-01 2022-02-28 SC620680 frs-core:ShareCapital 2021-02-28 SC620680 frs-core:ShareCapital 2022-02-28 SC620680 frs-core:RetainedEarningsAccumulatedLosses 2021-03-01 2022-02-28 SC620680 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-02-28 SC620680 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 SC620680 frs-core:RetainedEarningsAccumulatedLosses 2021-02-28 SC620680 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 SC620680 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-28 SC620680 frs-countries:UnitedKingdom 2021-03-01 2022-02-28 SC620680 frs-countries:Europe 2021-03-01 2022-02-28 SC620680 frs-countries:NorthAmerica 2021-03-01 2022-02-28 SC620680 frs-countries:SouthAmerica 2021-03-01 2022-02-28 SC620680 frs-countries:Asia 2021-03-01 2022-02-28 SC620680 frs-countries:RestWorldOutsideUK 2021-03-01 2022-02-28 SC620680 frs-bus:HighestPaidDirector 2021-03-01 2022-02-28 SC620680 frs-bus:PrivateLimitedCompanyLtd 2021-03-01 2022-02-28 SC620680 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SC620680 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 SC620680 frs-bus:SmallCompaniesRegimeForAccounts 2021-03-01 2022-02-28 SC620680 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 SC620680 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 SC620680 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 SC620680 frs-bus:OrdinaryShareClass1 2021-03-01 2022-02-28 SC620680 frs-bus:OrdinaryShareClass1 2021-02-28 SC620680 frs-bus:OrdinaryShareClass1 2022-02-28 SC620680 frs-bus:OrdinaryShareClass2 2021-03-01 2022-02-28 SC620680 frs-bus:OrdinaryShareClass2 2021-02-28 SC620680 frs-bus:OrdinaryShareClass2 2022-02-28 SC620680 frs-bus:OrdinaryShareClass3 2021-03-01 2022-02-28 SC620680 frs-bus:OrdinaryShareClass3 2021-02-28 SC620680 frs-bus:OrdinaryShareClass3 2022-02-28 SC620680 frs-bus:OrdinaryShareClass4 2021-03-01 2022-02-28 SC620680 frs-bus:OrdinaryShareClass4 2021-02-28 SC620680 frs-bus:OrdinaryShareClass4 2022-02-28 SC620680 frs-bus:OrdinaryShareClass5 2021-03-01 2022-02-28 SC620680 frs-bus:OrdinaryShareClass5 2021-02-28 SC620680 frs-bus:OrdinaryShareClass5 2022-02-28 SC620680 frs-bus:PreferenceShareClass1 2021-03-01 2022-02-28 SC620680 frs-bus:PreferenceShareClass1 2021-02-28 SC620680 frs-bus:PreferenceShareClass1 2022-02-28 SC620680 frs-bus:PreferenceShareClass2 2021-03-01 2022-02-28 SC620680 frs-bus:PreferenceShareClass2 2021-02-28 SC620680 frs-bus:PreferenceShareClass2 2022-02-28 SC620680 frs-bus:PreferenceShareClass3 2021-03-01 2022-02-28 SC620680 frs-bus:PreferenceShareClass3 2021-02-28 SC620680 frs-bus:PreferenceShareClass3 2022-02-28 SC620680 frs-bus:PreferenceShareClass4 2021-03-01 2022-02-28 SC620680 frs-bus:PreferenceShareClass4 2021-02-28 SC620680 frs-bus:PreferenceShareClass4 2022-02-28 SC620680 frs-bus:PreferenceShareClass5 2021-03-01 2022-02-28 SC620680 frs-bus:PreferenceShareClass5 2021-02-28 SC620680 frs-bus:PreferenceShareClass5 2022-02-28 SC620680 1 2021-03-01 2022-02-28 SC620680 1 2022-02-28 SC620680 1 2021-03-01 2022-02-28 SC620680 frs-core:LeasedAssets 2021-03-01 2022-02-28 SC620680 frs-core:OwnedAssets 2021-03-01 2022-02-28 SC620680 frs-core:CurrencyRisk 2021-03-01 2022-02-28 SC620680 frs-core:MarketRisk 2021-03-01 2022-02-28 SC620680 frs-core:InterestRateRisk 2021-03-01 2022-02-28 SC620680 frs-core:DeferredTaxation 2021-03-01 2022-02-28 SC620680 frs-core:DeferredTaxation 2021-02-28 SC620680 frs-core:DeferredTaxation 2022-02-28 SC620680 frs-core:OtherProvisionsContingentLiabilities 2021-03-01 2022-02-28 SC620680 frs-core:OtherProvisionsContingentLiabilities 2021-02-28 SC620680 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 SC620680 frs-core:ProvisionsDeferredTax 2022-02-28 SC620680 frs-core:OtherDeferredTax 2022-02-28 SC620680 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 SC620680 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 SC620680 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 SC620680 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-01 2022-02-28 SC620680 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-28 SC620680 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 SC620680 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 SC620680 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-28 SC620680 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 SC620680 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 SC620680 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-28 SC620680 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 SC620680 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 SC620680 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 SC620680 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 SC620680 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 SC620680 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 SC620680 frs-core:TaxCreditsDeferredTax 2022-02-28 SC620680 frs-core:CostValuation 2021-02-28 SC620680 frs-core:AdditionsToInvestments 2022-02-28 SC620680 frs-core:DisposalsRepaymentsInvestments 2022-02-28 SC620680 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 SC620680 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 SC620680 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 SC620680 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 SC620680 frs-core:CostValuation 2022-02-28 SC620680 frs-core:ProvisionsForImpairmentInvestments 2021-02-28 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Registered number: SC620680
The Little White Pig Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Sense Accounting Limited
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC620680
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,029 2,058
Tangible Assets 5 18,521 27,100
19,550 29,158
CURRENT ASSETS
Stock 6 7,361 9,526
Debtors 7 4,470 2,633
Cash at bank and in hand 36,348 34,956
48,179 47,115
Creditors: Amounts Falling Due Within One Year 8 (158,362 ) (120,818 )
NET CURRENT ASSETS (LIABILITIES) (110,183 ) (73,703 )
TOTAL ASSETS LESS CURRENT LIABILITIES (90,633 ) (44,545 )
Creditors: Amounts Falling Due After More Than One Year 9 (29,653 ) (36,605 )
NET LIABILITIES (120,286 ) (81,150 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (120,386 ) (81,250 )
SHAREHOLDERS' FUNDS (120,286) (81,150)
Page 1
Page 2
For the year ending 28 February 2023 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
Mrs E C Welsh
Director
21 November 2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Little White Pig Limited is a private company, limited by shares, incorporated in Scotland, registered number SC620680 . The registered office is 26b Dublin Street, Edinburgh, EH3 6NN.
2. Accounting Policies
2.1. 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.
2.2. Going Concern Disclosure
As at the balance sheet date the company's liabilities exceeded its assets. The director considers that, with her continued support, the company will continue to meet its obligations as they fall due. On this basis she considers it appropriate to prepare these accounts on a going concern basis.
2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets relate to website development. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 20% straight line
Fixtures & Fittings 20% straight line
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2022: 12)
16 12
4. Intangible Assets
Website development
£
Cost
As at 1 March 2022 5,145
As at 28 February 2023 5,145
Amortisation
As at 1 March 2022 3,087
Provided during the period 1,029
As at 28 February 2023 4,116
Net Book Value
As at 28 February 2023 1,029
As at 1 March 2022 2,058
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 March 2022 31,388 25,620 57,008
Additions - 5,023 5,023
Disposals - (3,027 ) (3,027 )
As at 28 February 2023 31,388 27,616 59,004
Depreciation
As at 1 March 2022 18,051 11,857 29,908
Provided during the period 5,999 4,902 10,901
Disposals - (326 ) (326 )
As at 28 February 2023 24,050 16,433 40,483
Net Book Value
As at 28 February 2023 7,338 11,183 18,521
As at 1 March 2022 13,337 13,763 27,100
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6. Stock
2023 2022
£ £
Stock 7,361 9,526
7,361 9,526
7. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 2,663 2,633
Other debtors 1,807 -
4,470 2,633
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 39,444 44,768
Bank loans and overdrafts 7,104 6,952
Other taxes and social security 5,643 3,938
VAT 16,217 4,309
Other creditors 21,274 40,661
Accruals and deferred income 3,386 1,230
Director's loan account 65,294 18,960
158,362 120,818
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 29,653 36,605
29,653 36,605
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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