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REGISTERED NUMBER: SC401098 (Scotland)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

The Wee Boulangerie Ltd

The Wee Boulangerie Ltd (Registered number: SC401098)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


The Wee Boulangerie Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTOR: Ms K Lebart





REGISTERED OFFICE: 4 2f2 Parkside Terrace
Edinburgh
EH16 5BN





REGISTERED NUMBER: SC401098 (Scotland)





ACCOUNTANTS: One Accounting Ltd
Chartered Management Accountants
Drumsheugh Toll
2 Belford Road
Edinburgh
Midlothian
EH4 3BL

The Wee Boulangerie Ltd (Registered number: SC401098)

Statement of Financial Position
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,344 361

CURRENT ASSETS
Stocks 1,500 1,000
Debtors 5 771 875
Cash at bank and in hand 108,823 120,860
111,094 122,735
CREDITORS
Amounts falling due within one year 6 52,350 52,824
NET CURRENT ASSETS 58,744 69,911
TOTAL ASSETS LESS CURRENT
LIABILITIES

60,088

70,272

PROVISIONS FOR LIABILITIES 336 90
NET ASSETS 59,752 70,182

CAPITAL AND RESERVES
Called up share capital 5 5
Retained earnings 59,747 70,177
SHAREHOLDERS' FUNDS 59,752 70,182

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 13 September 2024 and were signed by:





Ms K Lebart - Director


The Wee Boulangerie Ltd (Registered number: SC401098)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

The Wee Boulangerie Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.
Long leasehold - 10% on cost
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Computer equipments - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 7 ) .

The Wee Boulangerie Ltd (Registered number: SC401098)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and Computer
leasehold machinery fittings equipments Totals
£    £    £    £    £   
COST
At 1 July 2023 26,776 29,810 2,028 191 58,805
Additions - 1,560 - - 1,560
Disposals - (5,388 ) - (191 ) (5,579 )
At 30 June 2024 26,776 25,982 2,028 - 54,786
DEPRECIATION
At 1 July 2023 26,763 29,462 2,028 191 58,444
Charge for year 13 411 - - 424
Eliminated on disposal - (5,235 ) - (191 ) (5,426 )
At 30 June 2024 26,776 24,638 2,028 - 53,442
NET BOOK VALUE
At 30 June 2024 - 1,344 - - 1,344
At 30 June 2023 13 348 - - 361

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
VAT 215 414
Prepayments and accrued income 556 461
771 875

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Other loans 13,382 13,382
Tax 5,825 7,924
Social security and other taxes 519 267
Other creditors 250 380
Directors' current accounts 29,671 28,671
Accrued expenses 2,703 2,200
52,350 52,824

7. RELATED PARTY DISCLOSURES

During the year, total dividends of £35,000 (2023 - £30,000) were paid to the director .