The Kind Pantry Limited SC767327 false 2023-04-26 2024-04-30 2024-04-30 The principal activity of the company is retail sale of food Digita Accounts Production Advanced 6.30.9574.0 true SC767327 2023-04-26 2024-04-30 SC767327 2024-04-30 SC767327 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2024-04-30 SC767327 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 SC767327 core:FurnitureFittingsToolsEquipment 2024-04-30 SC767327 bus:SmallEntities 2023-04-26 2024-04-30 SC767327 bus:AuditExemptWithAccountantsReport 2023-04-26 2024-04-30 SC767327 bus:FullAccounts 2023-04-26 2024-04-30 SC767327 bus:SmallCompaniesRegimeForAccounts 2023-04-26 2024-04-30 SC767327 bus:RegisteredOffice 2023-04-26 2024-04-30 SC767327 bus:Director1 2023-04-26 2024-04-30 SC767327 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2023-04-26 2024-04-30 SC767327 bus:PrivateLimitedCompanyLtd 2023-04-26 2024-04-30 SC767327 core:FurnitureFittingsToolsEquipment 2023-04-26 2024-04-30 SC767327 core:PlantMachinery 2023-04-26 2024-04-30 SC767327 countries:Scotland 2023-04-26 2024-04-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: SC767327

The Kind Pantry Limited

trading as The Kind Pantry

Annual Report and Unaudited Financial Statements

for the Period from 26 April 2023 to 30 April 2024

 

The Kind Pantry Limited

trading as The Kind Pantry

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 6

 

The Kind Pantry Limited

trading as The Kind Pantry

Company Information

Director

Moira Hookham

Registered office

Tigh Nuilt
5 Swansacre
Kirnoss
KY13 8TE

Accountants

Ross McConnell
Chartered Accountant
3 High Street
Kinross
KY13 8AW

 

The Kind Pantry Limited

trading as The Kind Pantry

(Registration number: SC767327)
Balance Sheet as at 30 April 2024

Note

2024
£

Fixed Assets

 

Tangible Assets

4

708

Current assets

 

Cash at bank and in hand

 

31,544

Creditors: Amounts falling due within one year

6

(35,521)

Net current liabilities

 

(3,977)

Net liabilities

 

(3,269)

Capital and reserves

 

Retained earnings

(3,269)

Shareholders' deficit

 

(3,269)

For the financial period ending 30 April 2024 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 accounts for the period in question in accordance with section 476; and

The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 20 January 2025
 

.........................................
Moira Hookham
Director

 

The Kind Pantry Limited

trading as The Kind Pantry

Notes to the Unaudited Financial Statements for the Period from 26 April 2023 to 30 April 2024

1

General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Tigh Nuilt
5 Swansacre
Kirnoss
KY13 8TE

These financial statements were authorised for issue by the director on 20 January 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

The Kind Pantry Limited

trading as The Kind Pantry

Notes to the Unaudited Financial Statements for the Period from 26 April 2023 to 30 April 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Furniture, fittings & equipment

20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

 

The Kind Pantry Limited

trading as The Kind Pantry

Notes to the Unaudited Financial Statements for the Period from 26 April 2023 to 30 April 2024

4

Tangible Assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

Additions

885

885

At 30 April 2024

885

885

Depreciation

Charge for the period

177

177

At 30 April 2024

177

177

Carrying amount

At 30 April 2024

708

708

5

Debtors

Current

2024
£

6

Creditors

Creditors: amounts falling due within one year

Note

2024
£

Due within one year

 

Loans and borrowings

34,921

Accruals and deferred income

 

600

 

35,521

7

Share capital

Allotted, called up and fully paid shares

 

The Kind Pantry Limited

trading as The Kind Pantry

Notes to the Unaudited Financial Statements for the Period from 26 April 2023 to 30 April 2024

 

2024

 

No.

£

Ordinary shares of £1 each

100

100