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REGISTERED NUMBER: 04271749 (England and Wales)















Financial Statements

for the Year Ended 31 August 2023

for

Cub's Den Ltd

Cub's Den Ltd (Registered number: 04271749)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Cub's Den Ltd

Company Information
for the Year Ended 31 August 2023







DIRECTOR: G D Maddison





REGISTERED OFFICE: 30 St Johns Road
Woking
Surrey
GU21 7SA





REGISTERED NUMBER: 04271749 (England and Wales)





ACCOUNTANTS: Barnbrook Sinclair
Chartered Accountants
Chancery House
30 St Johns Road
Woking
Surrey
GU21 7SA

Cub's Den Ltd (Registered number: 04271749)

Statement of Financial Position
31 August 2023

31/8/23 31/8/22
Notes £    £   
FIXED ASSETS
Property, plant and equipment 5 820 1,071

CURRENT ASSETS
Inventories 46,026 34,323
Debtors 6 17,864 2,974
Cash at bank and in hand 63,460 20,825
127,350 58,122
CREDITORS
Amounts falling due within one year 7 (33,499 ) (20,696 )
NET CURRENT ASSETS 93,851 37,426
TOTAL ASSETS LESS CURRENT
LIABILITIES

94,671

38,497

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 94,669 38,495
SHAREHOLDERS' FUNDS 94,671 38,497

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 March 2024 and were signed by:





G D Maddison - Director


Cub's Den Ltd (Registered number: 04271749)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Cub's Den 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

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

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

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 1 ).

Cub's Den Ltd (Registered number: 04271749)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and Computer
fittings equipment Totals
£    £    £   
Cost
At 1 September 2022 4,786 1,335 6,121
Additions 297 - 297
At 31 August 2023 5,083 1,335 6,418
Depreciation
At 1 September 2022 3,715 1,335 5,050
Charge for year 548 - 548
At 31 August 2023 4,263 1,335 5,598
Net book value
At 31 August 2023 820 - 820
At 31 August 2022 1,071 - 1,071

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/23 31/8/22
£    £   
Trade debtors 17,464 2,304
Other debtors 400 670
17,864 2,974

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/23 31/8/22
£    £   
Taxation and social security 18,839 10,447
Other creditors 14,660 10,249
33,499 20,696

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2023 and 31 August 2022:

31/8/23 31/8/22
£    £   
G D Maddison and N Maddison
Balance outstanding at start of year - 48,244
Amounts repaid - (48,244 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -