Company Registration No. SC717219 (Scotland)
Alicia's House of Paws Ltd
Unaudited accounts
for the year ended 31 December 2023
Alicia's House of Paws Ltd
Unaudited accounts
Contents
Alicia's House of Paws Ltd
Company Information
for the year ended 31 December 2023
Director
Alicia Steley-Best
Company Number
SC717219 (Scotland)
Registered Office
Old Dalkeith Road
Danderhal
EH22 1RS
Accountants
Hawthorn Tax
4 Newton Place
Glasgow
G3 7PR
Alicia's House of Paws Ltd
Statement of financial position
as at 31 December 2023
Tangible assets
19,146
24,093
Cash at bank and in hand
11,438
4,976
Creditors: amounts falling due within one year
(8,535)
(8,086)
Net current assets/(liabilities)
5,164
(1,214)
Total assets less current liabilities
24,310
22,879
Creditors: amounts falling due after more than one year
(12,049)
(19,287)
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
8,524
3,492
Shareholders' funds
8,624
3,592
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 February 2024 and were signed on its behalf by
Alicia Steley-Best
Director
Company Registration No. SC717219
Alicia's House of Paws Ltd
Notes to the Accounts
for the year ended 31 December 2023
Alicia's House of Paws Ltd is a private company, limited by shares, registered in Scotland, registration number SC717219. The registered office is Old Dalkeith Road, Danderhal, EH22 1RS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% - Straight Line
Motor vehicles
15% - Reducing Balance
Computer equipment
25% - Straight Line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Alicia's House of Paws Ltd
Notes to the Accounts
for the year ended 31 December 2023
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2023
25,395
-
70
25,465
At 31 December 2023
25,885
-
120
26,005
At 1 January 2023
1,038
330
4
1,372
Charge for the year
4,197
1,270
20
5,487
At 31 December 2023
5,235
1,600
24
6,859
At 31 December 2023
20,650
(1,600)
96
19,146
At 31 December 2022
24,357
(330)
66
24,093
Amounts falling due within one year
Accrued income and prepayments
290
-
6
Creditors: amounts falling due within one year
2023
2022
Taxes and social security
1,627
1,283
7
Creditors: amounts falling due after more than one year
2023
2022
Other creditors
12,049
19,287
Alicia's House of Paws Ltd
Notes to the Accounts
for the year ended 31 December 2023
8
Deferred taxation
2023
2022
Accelerated capital allowances
3,637
4,577
Tax losses carried forward
-
(5,080)
Provision at start of year
(503)
-
Charged/(credited) to the profit and loss account
4,140
(503)
Provision at end of year
3,637
(503)
9
Transactions with related parties
Remuneration paid to the director in the period totalled £9,669 (prior period: £7,899). Dividends paid to shareholders in the period totalled £13,600 (Prior period: £2,000). At the balance sheet date, other debtors includes an amount due from the director of the company of £1,971 (prior period: £1,393). The amount due from the director is non interest bearing and repayable on demand.
10
Average number of employees
During the year the average number of employees was 4 (2022: 4).