1 December 2022 false No description of principal activity Taxfiler 2024.5 SC423984business:PrivateLimitedCompanyLtd2022-12-012023-11-30 SC4239842022-11-30 SC4239842022-12-012023-11-30 SC423984business:AuditExemptWithAccountantsReport2022-12-012023-11-30 SC423984business:FilletedAccounts2022-12-012023-11-30 SC4239842023-11-30 SC423984business:Director12022-12-012023-11-30 SC423984business:Director22022-12-012023-11-30 SC423984business:RegisteredOffice2022-12-012023-11-30 SC4239842022-11-30 SC423984core:WithinOneYear2023-11-30 SC423984core:WithinOneYear2022-11-30 SC423984core:AfterOneYear2023-11-30 SC423984core:AfterOneYear2022-11-30 SC423984core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 SC423984core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 SC423984core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 SC423984core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 SC423984core:PreviouslyStatedAmount2023-11-30 SC423984core:PreviouslyStatedAmount2022-11-30 SC423984business:SmallEntities2022-12-012023-11-30 SC423984countries:Scotland2022-12-012023-11-30 SC423984core:LandBuildings2022-12-012023-11-30 SC423984core:PlantMachinery2022-12-012023-11-30 SC423984core:MotorVehicles2022-12-012023-11-30 SC423984core:FurnitureFittings2022-12-012023-11-30 SC423984core:LandBuildings2022-11-30 SC423984core:PlantMachinery2022-11-30 SC423984core:MotorVehicles2022-11-30 SC423984core:FurnitureFittings2022-11-30 SC423984core:LandBuildings2023-11-30 SC423984core:PlantMachinery2023-11-30 SC423984core:MotorVehicles2023-11-30 SC423984core:FurnitureFittings2023-11-30 SC4239842021-12-012022-11-30 iso4217:GBP xbrli:pure
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
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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
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POLSKI SKLEP TRADYCJA DELI LTD Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
161,236 
165,836 
Current assets
Inventories
50,000 
50,000 
Debtors
22,380 
20,622 
Cash at bank and in hand
287,951 
292,414 
360,331 
363,036 
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 
Capital and reserves
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
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POLSKI SKLEP TRADYCJA DELI LTD Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
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.
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.
Foreign exchange
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 taxation
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.
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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 
Depreciation
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 
Net book value
At 30 November 2023
157,465 
- 
3,771 
- 
161,236 
At 30 November 2022
161,122 
- 
4,714 
- 
165,836 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
86 
18,593 
Deferred tax asset
1,639 
2,029 
Accrued income and prepayments
20,655 
- 
22,380 
20,622 
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 
Accruals
4,934 
14,556 
155,441 
150,714 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
7,267 
12,707 
8
Average number of employees
During the year the average number of employees was 17 (2022: 15).
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