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STEF'S PET PANTRY LIMITED

Registered Number
10267915
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

STEF'S PET PANTRY LIMITED
Company Information
for the year from 1 July 2022 to 30 June 2023

Directors

PEEL, Stefanie
MAWBY, William Luke

Registered Address

Parkhill Studio
Walton Road
Wetherby
LS22 5DZ

Registered Number

10267915 (England and Wales)
STEF'S PET PANTRY LIMITED
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets36162,379
Tangible assets446,48197,136
47,09799,515
Current assets
Stocks227,318274,472
Debtors121,47791,498
Cash at bank and on hand47,91844,525
396,713410,495
Creditors amounts falling due within one year6(413,123)(416,100)
Net current assets (liabilities)(16,410)(5,605)
Total assets less current liabilities30,68793,910
Creditors amounts falling due after one year(19,724)(66,368)
Provisions for liabilities(8,831)(18,456)
Net assets2,1329,086
Capital and reserves
Called up share capital22
Profit and loss account2,1309,084
Shareholders' funds2,1329,086
The financial statements were approved and authorised for issue by the Board of Directors on 28 March 2024, and are signed on its behalf by:
PEEL, Stefanie
Director
Registered Company No. 10267915
STEF'S PET PANTRY LIMITED
Notes to the Financial Statements
for the year ended 30 June 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
The directors have reviewed the financial position of the company and consider the company to continue trading as a going concern.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible fixed assets are stated at cost or valuation less amortisation. Amortisation is provided on all intangible fixed assets as follows: Straight line (years) Website 3 years
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Vehicles4
Office Equipment4
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year2319
3.Intangible assets

Total

£
Cost or valuation
At 01 July 2228,982
At 30 June 2328,982
Amortisation and impairment
At 01 July 2226,603
Charge for year1,763
At 30 June 2328,366
Net book value
At 30 June 23616
At 30 June 222,379
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 July 22298,962
Additions903
At 30 June 23299,865
Depreciation and impairment
At 01 July 22201,825
Charge for year51,559
At 30 June 23253,384
Net book value
At 30 June 2346,481
At 30 June 2297,136
5.Debtors: amounts due within one year

2023

2022

££
Other debtors112,15578,389
Prepayments and accrued income9,32213,109
Total121,47791,498
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables119,791113,687
Bank borrowings and overdrafts9,37910,103
Taxation and social security10,1256,820
Other creditors273,828285,391
Accrued liabilities and deferred income-99
Total413,123416,100
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
PEEL, Stefanie(83,901)28,92816,084(71,057)
MAWBY, William Luke(139,400)13,85516,230(141,775)
(223,301)42,78332,314(212,832)