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REGISTERED NUMBER: SC413250 (Scotland)








UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

THE CHILDRENS HAND HYGIENE COMPANY
LIMITED

THE CHILDRENS HAND HYGIENE COMPANY
LIMITED (REGISTERED NUMBER: SC413250)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2023




Page

Company information 1

Statement of financial position 2

Notes to the financial statements 3

Chartered accountants' report 4

THE CHILDRENS HAND HYGIENE COMPANY
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 December 2023







DIRECTOR: Ms S Coghill





REGISTERED OFFICE: Orchard House
Naemoor Gardens
Rumbling Bridge
Kinross
KY13 OPY





REGISTERED NUMBER: SC413250 (Scotland)





ACCOUNTANTS: Mitchell Glanville Limited
41 Rodney Road
Cheltenham
Gloucestershire
GL50 1HX

THE CHILDRENS HAND HYGIENE COMPANY
LIMITED (REGISTERED NUMBER: SC413250)

STATEMENT OF FINANCIAL POSITION
31 December 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Stocks 424 316
Debtors 4 2,563 2,193
Cash at bank 1,101 2,149
4,088 4,658
CREDITORS
Amounts falling due within one year 5 17,192 16,189
NET CURRENT LIABILITIES (13,104 ) (11,531 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(13,104

)

(11,531

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (13,204 ) (11,631 )
SHAREHOLDERS' FUNDS (13,104 ) (11,531 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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 S Coghill - Director


THE CHILDRENS HAND HYGIENE COMPANY
LIMITED (REGISTERED NUMBER: SC413250)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2023

1. STATUTORY INFORMATION

The Childrens Hand Hygiene Company Limited 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 accounts have been prepared on the going concern basis, on the understanding that the director and shareholder will continue to financially support the company for the foreseeable future. A review has been made and there are no concerns that the company will not be able to meet its current creditor terms.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,382 2,086
Other debtors 181 107
2,563 2,193

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 660 199
Other creditors 16,532 15,990
17,192 16,189

6. RELATED PARTY DISCLOSURES

During the year Mrs S Coghill loaned the company a further £541. At the balance sheet date the amount outstanding was £15,974 (2022 £15,432)).The loan is interest free and no repayment terms have been agreed.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
THE CHILDRENS HAND HYGIENE COMPANY
LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Childrens Hand Hygiene Company Limited for the year ended 31 December 2023 which comprise the Income statement, Statement of financial position, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of The Childrens Hand Hygiene Company Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Childrens Hand Hygiene Company Limited and state those matters that we have agreed to state to the director of The Childrens Hand Hygiene Company Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Childrens Hand Hygiene Company Limited and its director for our work or for this report.

It is your duty to ensure that The Childrens Hand Hygiene Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of The Childrens Hand Hygiene Company Limited. You consider that The Childrens Hand Hygiene Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Childrens Hand Hygiene Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Mitchell Glanville Limited
41 Rodney Road
Cheltenham
Gloucestershire
GL50 1HX


Date: .............................................