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REGISTERED NUMBER: 13597562 (England and Wales)






















Puffins Galore Limited
a Company Limited by Guarantee

Unaudited Financial Statements for the Year Ended 30th September 2023






Puffins Galore Limited
a Company Limited by Guarantee (Registered number: 13597562)






Contents of the Financial Statements
for the year ended 30th September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Puffins Galore Limited
a Company Limited by Guarantee

Company Information
for the year ended 30th September 2023







DIRECTORS: R F Welton
Mrs C Cook





REGISTERED OFFICE: 25 Park Avenue
Barlow
Selby
YO8 8JH





REGISTERED NUMBER: 13597562 (England and Wales)





ACCOUNTANTS: Smailes Goldie
Chartered Accountants
Regent's Court
Princess Street
Hull
East Yorkshire
HU2 8BA

Puffins Galore Limited
a Company Limited by Guarantee (Registered number: 13597562)

Balance Sheet
30th September 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 4 612 5,778
Cash at bank and in hand 5,081 20,318
5,693 26,096
CREDITORS
Amounts falling due within one year 5 4,351 26,096
NET CURRENT ASSETS 1,342 -
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,342

-

RESERVES
Income and expenditure account 6 1,342 -
1,342 -

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 surplus or deficit 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 Board of Directors and authorised for issue on 10th April 2024 and were signed on its behalf by:





Mrs C Cook - Director


Puffins Galore Limited
a Company Limited by Guarantee (Registered number: 13597562)

Notes to the Financial Statements
for the year ended 30th September 2023

1. STATUTORY INFORMATION

Puffins Galore Limited a Company Limited by Guarantee is a private company, limited by guarantee , 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.

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

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.

Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other expenditure.

3. EMPLOYEES AND DIRECTORS

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

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 612 2,830
Other debtors - 2,948
612 5,778

Puffins Galore Limited
a Company Limited by Guarantee (Registered number: 13597562)

Notes to the Financial Statements - continued
for the year ended 30th September 2023

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 2,265 533
Taxation and social security 996 -
Other creditors 1,090 25,563
4,351 26,096

6. RESERVES
Income
and
expenditure
account
£   

Surplus for the year 1,342
At 30th September 2023 1,342

7. RELATED PARTY DISCLOSURES

During the period the company had the following transactions:

Mr R F Welton, a director of the company, received £10,250 (2022 £6,000) for his services and work undertaken on behalf of the company in relation to project management and further £3,000 (2022 £6,000) in relation to other costs.

Mrs C Cook, a director of the company, received £14,815 (2022 £13,500) on behalf of Clare Huby Arts & Business on behalf of her services and work undertaken on behalf of the company during the period.

Leo Welton, a close family member, received £1,140 (2022 £1,060) for design fees.

At 30 September 2023 the company owed the directors £540 (2022 £232 owed by the directors).

8. ULTIMATE CONTROLLING PARTY

The company has no controlling party and is controlled by the members.

9. LIMITED BY GUARANTEE

The company is limited by guarantee and consequently does not have share capital.