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UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023

FOR

TENDER PAWS LIMITED

TENDER PAWS LIMITED (REGISTERED NUMBER: 07632184)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


TENDER PAWS LIMITED

COMPANY INFORMATION
For The Year Ended 31 May 2023







DIRECTOR: N T M Fairweather





REGISTERED OFFICE: 35 Addington Road
West Wickham
Kent
BR4 9BN





REGISTERED NUMBER: 07632184 (England and Wales)






TENDER PAWS LIMITED (REGISTERED NUMBER: 07632184)

BALANCE SHEET
31 May 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 315,000 375,000
Tangible assets 5 631,702 629,435
Investments 6 8,515 7,708
955,217 1,012,143

CURRENT ASSETS
Stocks 18,095 19,460
Debtors 7 4,739 5,129
Cash at bank 188,445 139,908
211,279 164,497
CREDITORS
Amounts falling due within one year 8 317,264 326,946
NET CURRENT LIABILITIES (105,985 ) (162,449 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

849,232

849,694

CREDITORS
Amounts falling due after more than one year 9 (471,805 ) (535,460 )

PROVISIONS FOR LIABILITIES (8,459 ) (5,715 )
NET ASSETS 368,968 308,519

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 368,868 308,419
SHAREHOLDERS' FUNDS 368,968 308,519

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 14 February 2024 and were signed by:





N T M Fairweather - Director


TENDER PAWS LIMITED (REGISTERED NUMBER: 07632184)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 May 2023

1. STATUTORY INFORMATION

Tender Paws Limited is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - Straight line on buildings over 50 years
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Investments
Investments are included at fair value with revaluation gains or losses recognised within the profit and loss.

TENDER PAWS LIMITED (REGISTERED NUMBER: 07632184)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 May 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2022
and 31 May 2023 600,000
AMORTISATION
At 1 June 2022 225,000
Charge for year 60,000
At 31 May 2023 285,000
NET BOOK VALUE
At 31 May 2023 315,000
At 31 May 2022 375,000

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 June 2022 640,299 51,228 691,527
Additions 11,314 13,120 24,434
At 31 May 2023 651,613 64,348 715,961
DEPRECIATION
At 1 June 2022 40,943 21,149 62,092
Charge for year 12,806 9,361 22,167
At 31 May 2023 53,749 30,510 84,259
NET BOOK VALUE
At 31 May 2023 597,864 33,838 631,702
At 31 May 2022 599,356 30,079 629,435

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 June 2022 7,708
Revaluations 807
At 31 May 2023 8,515
NET BOOK VALUE
At 31 May 2023 8,515
At 31 May 2022 7,708

TENDER PAWS LIMITED (REGISTERED NUMBER: 07632184)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 May 2023

6. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 31 May 2023 is represented by:

Other
investments
£   
Valuation in 2023 8,515

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2023 2022
£    £   
Cost 8,490 8,490

Fixed asset investments were valued on an open market basis on 31 May 2023 by Atkinsons Bullion & Coins .

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 4,739 5,129

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 9,339 -
Hire purchase contracts 4,328 4,328
Taxation and social security 90,959 87,207
Other creditors 212,638 235,411
317,264 326,946

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 40,673 -
Hire purchase contracts 6,131 10,459
Other creditors 425,001 525,001
471,805 535,460

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 25,001 125,001

10. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Other loans 525,001 625,001

The other loan is secured against the freehold property of the company.

TENDER PAWS LIMITED (REGISTERED NUMBER: 07632184)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 May 2023

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100