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2022-11-30 07438754 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 07438754 1 2021-12-01 2022-11-30 07438754 frs-countries:EnglandWales 2021-12-01 2022-11-30
Registered number: 07438754
The Grooming Room Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
LPTA Limited
Chartered Certified Accountants
Priory Place Priory Road
Tiptree
Colchester
Essex
CO5 0QE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07438754
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,560 5,700
4,560 5,700
CURRENT ASSETS
Debtors 5 155 7,606
Cash at bank and in hand 2,340 3,473
2,495 11,079
Creditors: Amounts Falling Due Within One Year 6 (4,692 ) (5,912 )
NET CURRENT ASSETS (LIABILITIES) (2,197 ) 5,167
TOTAL ASSETS LESS CURRENT LIABILITIES 2,363 10,867
Creditors: Amounts Falling Due After More Than One Year 7 (6,333 ) (10,333 )
NET (LIABILITIES)/ASSETS (3,970 ) 534
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (4,070 ) 434
SHAREHOLDERS' FUNDS (3,970) 534
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Page 2
For the year ending 30 November 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Hollie Leighton
Director
Mrs Susannah Horton Savill
Director
22nd February 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Grooming Room Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07438754 . The registered office is Priory Place Priory Road, Tiptree, Colchester, CO5 0QE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2022 6,362 12,243 18,605
As at 30 November 2023 6,362 12,243 18,605
Depreciation
As at 1 December 2022 4,187 8,718 12,905
Provided during the period 435 705 1,140
As at 30 November 2023 4,622 9,423 14,045
Net Book Value
As at 30 November 2023 1,740 2,820 4,560
As at 1 December 2022 2,175 3,525 5,700
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 155 145
Dog Sitting Room Loan Account - 7,600
La Ha Hub Loan Account - (139 )
155 7,606
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 203 282
Bank loans and overdrafts 4,000 4,000
Corporation tax - 127
Other taxes and social security 264 399
Credit Card 208 560
Directors' loan accounts 17 544
4,692 5,912
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7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bounce Back Loan (+1yr) 6,333 10,333
6,333 10,333
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
10. Dividends
11. Controlling Party
The company's controlling party is Miss Hollie Leighton and Mrs Susannah Savill by virtue of their equal ownership of 100% of the issued share capital in the company.
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