2 false false false false false false false false false false true false false false false false false No description of principal activity 2022-11-01 Sage Accounts Production Advanced 2023 - FRS102_2023 12,000 4,000 4,000 8,000 4,000 8,000 xbrli:pure xbrli:shares iso4217:GBP 13691042 2022-11-01 2023-10-31 13691042 2023-10-31 13691042 2022-10-31 13691042 2021-10-20 2022-10-31 13691042 2022-10-31 13691042 2021-10-19 13691042 core:NetGoodwill 2022-11-01 2023-10-31 13691042 core:MotorVehicles 2022-11-01 2023-10-31 13691042 bus:Director2 2022-11-01 2023-10-31 13691042 core:NetGoodwill 2022-10-31 13691042 core:NetGoodwill 2023-10-31 13691042 core:MotorVehicles 2023-10-31 13691042 core:WithinOneYear 2023-10-31 13691042 core:WithinOneYear 2022-10-31 13691042 core:AfterOneYear 2023-10-31 13691042 core:ShareCapital 2023-10-31 13691042 core:ShareCapital 2022-10-31 13691042 core:RetainedEarningsAccumulatedLosses 2023-10-31 13691042 core:RetainedEarningsAccumulatedLosses 2022-10-31 13691042 core:NetGoodwill 2022-10-31 13691042 bus:SmallEntities 2022-11-01 2023-10-31 13691042 bus:AuditExemptWithAccountantsReport 2022-11-01 2023-10-31 13691042 bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 13691042 bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 13691042 bus:FullAccounts 2022-11-01 2023-10-31 13691042 core:ComputerEquipment 2022-11-01 2023-10-31 13691042 core:ComputerEquipment 2022-10-31 13691042 core:ComputerEquipment 2023-10-31
COMPANY REGISTRATION NUMBER: 13691042
Pooch's Yard - Doggy Day Care Ltd
Unaudited financial statements
31 October 2023
Pooch's Yard - Doggy Day Care Ltd
Statement of financial position
31 October 2023
2023
2022
Note
£
£
£
£
Fixed assets
Intangible assets
5
4,000
8,000
Tangible assets
6
17,171
369
-------
------
21,171
8,369
Current assets
Debtors
7
16,211
16,049
Cash at bank and in hand
9,430
2,761
-------
-------
25,641
18,810
Creditors: Amounts falling due within one year
8
( 23,453)
( 15,409)
-------
-------
Net current assets
2,188
3,401
-------
-------
Total assets less current liabilities
23,359
11,770
Creditors: Amounts falling due after more than one year
9
( 10,396)
-------
-------
Net assets
12,963
11,770
-------
-------
Capital and reserves
Called up share capital
2
2
Profit and loss account
12,961
11,768
-------
-------
Shareholders funds
12,963
11,770
-------
-------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Pooch's Yard - Doggy Day Care Ltd
Statement of financial position (continued)
31 October 2023
These financial statements were approved by the board of directors and authorised for issue on 17 October 2024 , and are signed on behalf of the board by:
N Bell
Director
Company registration number: 13691042
Pooch's Yard - Doggy Day Care Ltd
Notes to the financial statements
Year ended 31 October 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Gables, Old Market Street, Thetford, Norfolk, IP24 2EN. The trading address is 1 Telford Way, Thetford, Norfolk, IP24 1HU.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have ben prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities. The financial statements are prepared in sterling, which is the functional currency of the entity.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Goodwill
-
33% straight line
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Motor vehicles
-
25% reducing balance
Equipment
-
33% straight line
4. Employee numbers
The average number of employees during the year was 2 (2022: 3 ).
5. Intangible assets
Goodwill
£
Cost
At 1 November 2022 and 31 October 2023
12,000
-------
Amortisation
At 1 November 2022
4,000
Charge for the year
4,000
-------
At 31 October 2023
8,000
-------
Carrying amount
At 31 October 2023
4,000
-------
At 31 October 2022
8,000
-------
6. Tangible assets
Motor vehicles
Equipment
Total
£
£
£
Cost
At 1 November 2022
554
554
Additions
8,750
10,684
19,434
------
-------
-------
At 31 October 2023
8,750
11,238
19,988
------
-------
-------
Depreciation
At 1 November 2022
185
185
Charge for the year
1,641
991
2,632
------
-------
-------
At 31 October 2023
1,641
1,176
2,817
------
-------
-------
Carrying amount
At 31 October 2023
7,109
10,062
17,171
------
-------
-------
At 31 October 2022
369
369
------
-------
-------
7. Debtors
2023
2022
£
£
Other debtors
16,211
16,049
-------
-------
8. Creditors: Amounts falling due within one year
2023
2022
£
£
Bank loans and overdrafts
3,198
3,223
Trade creditors
2,411
1,322
Amounts owed to group undertakings and undertakings in which the company has a participating interest
500
Social security and other taxes
15,266
9,001
Other creditors
2,078
1,863
-------
-------
23,453
15,409
-------
-------
9. Creditors: Amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
10,396
-------
----
10. Director's advances, credits and guarantees
At the balance sheet date, included within debtors is £16,211 (2022: £16,049) which is owed to the company by the director. Interest has been charged at the official rate.