IRIS Accounts Production v23.1.0.753 11339756 director 1.6.22 31.5.23 31.5.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure113397562022-05-31113397562023-05-31113397562022-06-012023-05-31113397562021-05-31113397562021-06-012022-05-31113397562022-05-3111339756ns15:EnglandWales2022-06-012023-05-3111339756ns14:PoundSterling2022-06-012023-05-3111339756ns10:Director12022-06-012023-05-3111339756ns10:PrivateLimitedCompanyLtd2022-06-012023-05-3111339756ns10:SmallEntities2022-06-012023-05-3111339756ns10:AuditExemptWithAccountantsReport2022-06-012023-05-3111339756ns10:SmallCompaniesRegimeForDirectorsReport2022-06-012023-05-3111339756ns10:SmallCompaniesRegimeForAccounts2022-06-012023-05-3111339756ns10:FullAccounts2022-06-012023-05-3111339756ns10:CompanySecretary12022-06-012023-05-3111339756ns10:RegisteredOffice2022-06-012023-05-3111339756ns5:CurrentFinancialInstruments2023-05-3111339756ns5:CurrentFinancialInstruments2022-05-3111339756ns5:ShareCapital2023-05-3111339756ns5:ShareCapital2022-05-3111339756ns5:RetainedEarningsAccumulatedLosses2023-05-3111339756ns5:RetainedEarningsAccumulatedLosses2022-05-3111339756ns5:PlantMachinery2022-06-012023-05-3111339756ns5:FurnitureFittings2022-06-012023-05-3111339756ns5:ComputerEquipment2022-06-012023-05-3111339756ns5:PlantMachinery2022-05-3111339756ns5:FurnitureFittings2022-05-3111339756ns5:ComputerEquipment2022-05-3111339756ns5:PlantMachinery2023-05-3111339756ns5:FurnitureFittings2023-05-3111339756ns5:ComputerEquipment2023-05-3111339756ns5:PlantMachinery2022-05-3111339756ns5:FurnitureFittings2022-05-3111339756ns5:ComputerEquipment2022-05-3111339756ns5:DeferredTaxation2022-05-3111339756ns5:DeferredTaxation2022-06-012023-05-3111339756ns5:DeferredTaxation2023-05-31
REGISTERED NUMBER: 11339756 (England and Wales)















BONNY DOGS GROOMING SALON LTD

Unaudited Financial Statements For The Year Ended 31 May 2023






BONNY DOGS GROOMING SALON LTD (REGISTERED NUMBER: 11339756)






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

Report of the Accountants 6

BONNY DOGS GROOMING SALON LTD

Company Information
For The Year Ended 31 May 2023







DIRECTOR: Mrs L J Picciau





SECRETARY:





REGISTERED OFFICE: 10 Kingsbury Court
Longbenton
United Kingdom
NE12 8RP





REGISTERED NUMBER: 11339756 (England and Wales)





ACCOUNTANTS: Ron Joyce Ltd
Chartered Certified Accountant
18 Norham Road
Whitley Bay
Tyne and Wear
NE26 2SD

BONNY DOGS GROOMING SALON LTD (REGISTERED NUMBER: 11339756)

Balance Sheet
31 May 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 14,438

CURRENT ASSETS
Stocks - 350
Cash at bank and in hand - 7,403
- 7,753
CREDITORS
Amounts falling due within one year 5 5,345 19,817
NET CURRENT LIABILITIES (5,345 ) (12,064 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(5,345

)

2,374

PROVISIONS FOR LIABILITIES 6 - 2,743
NET LIABILITIES (5,345 ) (369 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (5,346 ) (370 )
(5,345 ) (369 )

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:



Mrs L J Picciau - Director


BONNY DOGS GROOMING SALON LTD (REGISTERED NUMBER: 11339756)

Notes to the Financial Statements
For The Year Ended 31 May 2023

1. STATUTORY INFORMATION

Bonny Dogs Grooming Salon Ltd 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.

Significant judgements
There were no judgements made that were significant enough to warrant disclosure.

Turnover
Turnover excludes VAT as the company is not VAT registered and represents the total receivable by the company. The revenue is recognised on receipt of payment.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on reducing balance

Stocks
Stock consists of items purchased to groom dogs or products to sell to their owners. Net realisable value exceeds the value of both kind of 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.

Significant estimates
There were no estimates made that were significant enough to warrant disclosure.

BONNY DOGS GROOMING SALON LTD (REGISTERED NUMBER: 11339756)

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 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 June 2022 1,573 16,850 173 18,596
Disposals (1,573 ) (16,850 ) (173 ) (18,596 )
At 31 May 2023 - - - -
DEPRECIATION
At 1 June 2022 1,199 2,838 121 4,158
Charge for year 93 2,102 17 2,212
Eliminated on disposal (1,292 ) (4,940 ) (138 ) (6,370 )
At 31 May 2023 - - - -
NET BOOK VALUE
At 31 May 2023 - - - -
At 31 May 2022 374 14,012 52 14,438

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 1
Tax - (1,766 )
Other creditors - 5,209
Directors' loan accounts 4,845 15,648
Accrued expenses 500 725
5,345 19,817

6. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax - 2,743

Deferred
tax
£   
Balance at 1 June 2022 2,743
Provided during year (2,743 )
Balance at 31 May 2023 -

7. RELATED PARTY DISCLOSURES

No transactions with related parties were undertaken that required disclosure under FRS 102 section 1A small entities.

BONNY DOGS GROOMING SALON LTD (REGISTERED NUMBER: 11339756)

Notes to the Financial Statements - continued
For The Year Ended 31 May 2023

8. SOLVENCY

With a cumulative negative figure of £4,975.79 reported in the profit and loss reserve, the company is technically insolvent. Whilst this is true, the Director is confident that the future profits earned upon return from maternity leave will eventually return the company to profitability. The company does not take credit from its suppliers without extending a personal guarantee and so no other traders are put at risk with the continuance of trading.

BONNY DOGS GROOMING SALON LTD

Report of the Accountants to the Director of
Bonny Dogs Grooming Salon Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2023 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Ron Joyce Ltd
Chartered Certified Accountant
18 Norham Road
Whitley Bay
Tyne and Wear
NE26 2SD


15 February 2024