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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
Page
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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
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Alicia's House of Paws Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
19,146 
24,093 
Current assets
Debtors
2,261 
1,896 
Cash at bank and in hand
11,438 
4,976 
13,699 
6,872 
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
Deferred tax
(3,637)
- 
Net assets
8,624 
3,592 
Capital and reserves
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
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Alicia's House of Paws Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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 taxation
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
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.
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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 
Additions
490 
- 
50 
540 
At 31 December 2023
25,885 
- 
120 
26,005 
Depreciation
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 
Net book value
At 31 December 2023
20,650 
(1,600)
96 
19,146 
At 31 December 2022
24,357 
(330)
66 
24,093 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Deferred tax asset
503 
Accrued income and prepayments
290 
- 
Other debtors
1,971 
1,393 
2,261 
1,896 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
4,942 
1,813 
Trade creditors
1,825 
138 
Taxes and social security
1,627 
1,283 
Other creditors
32 
45 
Accruals
- 
650 
Deferred income
109 
4,157 
8,535 
8,086 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
12,049 
19,287 
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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)
3,637 
(503)
2023 
2022 
£ 
£ 
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).
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