Registered number
SC543858
The Happy Go Lucky Dog Company Limited
Filleted Accounts
31 August 2023
The Happy Go Lucky Dog Company Limited
Registered number: SC543858
Balance Sheet
as at 31 August 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 563 663
Current assets
Stocks 23,918 23,918
Cash at bank and in hand 6,429 320
30,347 24,238
Creditors: amounts falling due within one year 4 (14,632) (16,263)
Net current assets 15,715 7,975
Total assets less current liabilities 16,278 8,638
Creditors: amounts falling due after more than one year 5 (72,227) (51,333)
Net liabilities (55,949) (42,695)
Capital and reserves
Called up share capital 100 100
Profit and loss account (56,049) (42,795)
Shareholders' funds (55,949) (42,695)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.
V Johnson
Director
Approved by the board on 2 April 2024
The Happy Go Lucky Dog Company Limited
Notes to the Accounts
for the year ended 31 August 2023
1 Accounting policies
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 is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
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.
Taxation
A current tax asset is recognised in respect of a tax loss that can be carried forwards to recover tax due in a later period.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2022 953
At 31 August 2023 953
Depreciation
At 1 September 2022 290
Charge for the year 100
At 31 August 2023 390
Net book value
At 31 August 2023 563
At 31 August 2022 663
4 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 11,784 14,460
Trade creditors 339 1,681
Other taxes and social security costs 2,510 121
Other creditors (1) 1
14,632 16,263
5 Creditors: amounts falling due after one year 2023 2022
£ £
Director's account 32,581 25,628
Directors account - AJ 17,256 7,428
Bank loans 22,390 18,277
72,227 51,333
6 Other information
The Happy Go Lucky Dog Company Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
140 High Street
Burntisland
Fife
KY3 9AP
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