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REGISTERED NUMBER: 11818410 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

FOR

SMALL AND DAUGHTERS LTD

SMALL AND DAUGHTERS LTD (REGISTERED NUMBER: 11818410)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SMALL AND DAUGHTERS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 29 FEBRUARY 2024







DIRECTORS: C W Small
Mrs B S Small





REGISTERED OFFICE: 3 Maids Close
Biddenden
Ashford
Kent
TN27 8HS





REGISTERED NUMBER: 11818410 (England and Wales)





ACCOUNTANTS: Cassidys Chartered Accountants
South Stour Offices
Roman Road
Mersham
Ashford
Kent
TN25 7HS

SMALL AND DAUGHTERS LTD (REGISTERED NUMBER: 11818410)

BALANCE SHEET
29 FEBRUARY 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,316 5,667

CURRENT ASSETS
Debtors 5 18,553 15,002
Cash at bank 4,459 10,623
23,012 25,625
CREDITORS
Amounts falling due within one year 6 10,282 7,394
NET CURRENT ASSETS 12,730 18,231
TOTAL ASSETS LESS CURRENT
LIABILITIES

18,046

23,898

PROVISIONS FOR LIABILITIES 7 1,010 1,077
NET ASSETS 17,036 22,821

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 17,034 22,819
SHAREHOLDERS' FUNDS 17,036 22,821

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

SMALL AND DAUGHTERS LTD (REGISTERED NUMBER: 11818410)

BALANCE SHEET - continued
29 FEBRUARY 2024


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 Board of Directors and authorised for issue on 14 April 2024 and were signed on its behalf by:





C W Small - Director


SMALL AND DAUGHTERS LTD (REGISTERED NUMBER: 11818410)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024


1. STATUTORY INFORMATION

Small And Daughters 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. 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.

Turnover
Turnover 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.
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

SMALL AND DAUGHTERS LTD (REGISTERED NUMBER: 11818410)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2023 12,781
Additions 1,222
At 29 February 2024 14,003
DEPRECIATION
At 1 March 2023 7,114
Charge for year 1,573
At 29 February 2024 8,687
NET BOOK VALUE
At 29 February 2024 5,316
At 28 February 2023 5,667

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade debtors - 1,488
Other debtors 18,553 13,514
18,553 15,002

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Taxation and social security 8,332 6,255
Other creditors 1,950 1,139
10,282 7,394

7. PROVISIONS FOR LIABILITIES
29.2.24 28.2.23
£    £   
Deferred tax 1,010 1,077

SMALL AND DAUGHTERS LTD (REGISTERED NUMBER: 11818410)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024


7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 March 2023 1,077
Provided during year (67 )
Balance at 29 February 2024 1,010

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 29.2.24 28.2.23
value: £    £   
2 Ordinary £1 2 2

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 29 February 2024 and 28 February 2023:

29.2.24 28.2.23
£    £   
C W Small and Mrs B S Small
Balance outstanding at start of year - 782
Amounts repaid - (782 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £40,000 (2023 - £27,000) were paid to the directors .

Mr C Small and Mrs B Small - Directors and Shareholders

At the balance sheet date Small and Daughters Limited owed Mr & Mrs Small £1,050 (2023: the company owed the directors £339).