1 December 2022 false No description of principal activity Taxfiler 2024.5 SC704173business:PrivateLimitedCompanyLtd2022-12-012023-11-30 SC7041732022-11-30 SC7041732022-12-012023-11-30 SC704173business:AuditExemptWithAccountantsReport2022-12-012023-11-30 SC704173business:FilletedAccounts2022-12-012023-11-30 SC7041732023-11-30 SC7041732022-11-30 SC704173core:WithinOneYear2023-11-30 SC704173core:WithinOneYear2022-11-30 SC704173core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 SC704173core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 SC704173core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 SC704173core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 SC704173core:PreviouslyStatedAmount2023-11-30 SC704173core:PreviouslyStatedAmount2022-11-30 SC704173business:SmallEntities2022-12-012023-11-30 SC704173business:Director12022-12-012023-11-30 SC704173countries:Scotland2022-12-012023-11-30 SC704173business:RegisteredOffice2022-12-012023-11-30 SC704173core:PlantMachinery2022-12-012023-11-30 SC704173core:FurnitureFittings2022-12-012023-11-30 SC704173core:ComputerEquipment2022-12-012023-11-30 SC704173core:Goodwill2022-11-30 SC704173core:Goodwill2023-11-30 SC704173core:Goodwill2022-12-012023-11-30 SC704173core:PlantMachinery2022-11-30 SC704173core:FurnitureFittings2022-11-30 SC704173core:ComputerEquipment2022-11-30 SC704173core:PlantMachinery2023-11-30 SC704173core:FurnitureFittings2023-11-30 SC704173core:ComputerEquipment2023-11-30 SC7041732021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC704173 (Scotland)
Claypotts Enterprises Ltd Accounts for the year ended 30 November 2023
Claypotts Enterprises Ltd Accounts Contents
Page
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Claypotts Enterprises Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
14,000 
15,750 
Tangible assets
9,608 
9,298 
23,608 
25,048 
Current assets
Inventories
41,260 
7,800 
Cash at bank and in hand
96,065 
5,565 
137,325 
13,365 
Creditors: amounts falling due within one year
(138,055)
(26,124)
Net current liabilities
(730)
(12,759)
Net assets
22,878 
12,289 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
22,877 
12,288 
Shareholders' funds
22,878 
12,289 
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 August 2024 and were signed on its behalf by
Ahmed Khan Director Company Registration No. SC704173
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Claypotts Enterprises Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Claypotts Enterprises Ltd is a private company, limited by shares, registered in Scotland, registration number SC704173. The registered office is Seagate Bus Station, Seagate, Dundee, DD1 2HR, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
Fixtures & fittings
20% Reducing Balance
Computer equipment
20% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2022
17,500 
At 30 November 2023
17,500 
Amortisation
At 1 December 2022
1,750 
Charge for the year
1,750 
At 30 November 2023
3,500 
Net book value
At 30 November 2023
14,000 
At 30 November 2022
15,750 
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Claypotts Enterprises Ltd Notes to the Accounts for the year ended 30 November 2023
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2022
10,236 
- 
- 
10,236 
Additions
- 
1,900 
813 
2,713 
At 30 November 2023
10,236 
1,900 
813 
12,949 
Depreciation
At 1 December 2022
938 
- 
- 
938 
Charge for the year
1,860 
380 
163 
2,403 
At 30 November 2023
2,798 
380 
163 
3,341 
Net book value
At 30 November 2023
7,438 
1,520 
650 
9,608 
At 30 November 2022
9,298 
- 
- 
9,298 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
210 
2,136 
Trade creditors
- 
14,055 
Taxes and social security
2,821 
5,336 
Other creditors
903 
- 
Loans from directors
134,121 
4,597 
138,055 
26,124 
7
Average number of employees
During the year the average number of employees was 3 (2022: 1).
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