Registered number
SC696522
The Stalking Show Ltd
Filleted Accounts
30 April 2024
The Stalking Show Ltd
Registered number: SC696522
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 18,469 24,250
Current assets
Debtors 4 2,973 1,357
Cash at bank and in hand 84,422 69,026
87,395 70,383
Creditors: amounts falling due within one year 5 (94,687) (45,106)
Net current (liabilities)/assets (7,292) 25,277
Total assets less current liabilities 11,177 49,527
Provisions for liabilities (3,509) (4,608)
Net assets 7,668 44,919
Capital and reserves
Called up share capital 4 4
Profit and loss account 7,664 44,915
Shareholders' funds 7,668 44,919
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs D Freer
Director
Approved by the board on 30 July 2024
The Stalking Show Ltd
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Motor vehicles 25% reducing balance
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 May 2023 - 28,250 28,250
Additions 352 - 352
At 30 April 2024 352 28,250 28,602
Depreciation
At 1 May 2023 - 4,000 4,000
Charge for the year 70 6,063 6,133
At 30 April 2024 70 10,063 10,133
Net book value
At 30 April 2024 282 18,187 18,469
At 30 April 2023 - 24,250 24,250
4 Debtors 2024 2023
£ £
Trade debtors 90 180
Other debtors 2,883 1,177
2,973 1,357
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 1,067 866
Taxation and social security costs 14,579 15,997
Other creditors 79,041 28,243
94,687 45,106
6 Controlling party
The company is under the control of Mr D and Mrs D Freer by virtue of their joint shareholding.
7 Other information
The Stalking Show Ltd is a private company limited by shares and incorporated in England & Wales. Its registered office is:
Arkaig
Strachur
Cairndow
Scotland
PA27 8DD
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