Company Registration No. SC423984 (Scotland)
POLSKI SKLEP TRADYCJA DELI LTD
Unaudited accounts
for the year ended 30 November 2023
POLSKI SKLEP TRADYCJA DELI LTD
Unaudited accounts
Contents
POLSKI SKLEP TRADYCJA DELI LTD
Company Information
for the year ended 30 November 2023
Directors
Paulina Baran
Karol Dowgielewicz
Company Number
SC423984 (Scotland)
Registered Office
WINDYEDGE MIDMILL
KINTORE
INVERURIE
ABERDEENSHIRE
AB51 0UY
SCOTLAND
Accountants
Ark Accounting Ltd
16 Simpson Road
Aberdeen
AB23 8EQ
POLSKI SKLEP TRADYCJA DELI LTD
Statement of financial position
as at 30 November 2023
Tangible assets
161,236
165,836
Cash at bank and in hand
287,951
292,414
Creditors: amounts falling due within one year
(155,441)
(150,714)
Net current assets
204,890
212,322
Total assets less current liabilities
366,126
378,158
Creditors: amounts falling due after more than one year
(7,267)
(12,707)
Net assets
358,859
365,451
Called up share capital
100
100
Profit and loss account
358,759
365,351
Shareholders' funds
358,859
365,451
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 directors acknowledge their 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 of Directors and authorised for issue on 31 August 2024 and were signed on its behalf by
Paulina Baran
Director
Company Registration No. SC423984
POLSKI SKLEP TRADYCJA DELI LTD
Notes to the Accounts
for the year ended 30 November 2023
POLSKI SKLEP TRADYCJA DELI LTD is a private company, limited by shares, registered in Scotland, registration number SC423984. The registered office is WINDYEDGE MIDMILL, KINTORE, INVERURIE, ABERDEENSHIRE, AB51 0UY, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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:
Land & buildings
2% on Cost
Plant & machinery
20% on Cost
Motor vehicles
25% Reduced Balance
Fixtures & fittings
25% on Cost
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
POLSKI SKLEP TRADYCJA DELI LTD
Notes to the Accounts
for the year ended 30 November 2023
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 December 2022
182,855
157,660
18,110
18,638
377,263
At 30 November 2023
182,855
157,660
18,110
18,638
377,263
At 1 December 2022
21,733
157,660
13,396
18,638
211,427
Charge for the year
3,657
-
943
-
4,600
At 30 November 2023
25,390
157,660
14,339
18,638
216,027
At 30 November 2023
157,465
-
3,771
-
161,236
At 30 November 2022
161,122
-
4,714
-
165,836
Amounts falling due within one year
Deferred tax asset
1,639
2,029
Accrued income and prepayments
20,655
-
6
Creditors: amounts falling due within one year
2023
2022
Trade creditors
104,030
64,775
Taxes and social security
22,201
14,256
Other creditors
24,276
13,756
Loans from directors
-
43,371
7
Creditors: amounts falling due after more than one year
2023
2022
8
Average number of employees
During the year the average number of employees was 17 (2022: 15).