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Registered number: 11549299
Miss Quirky Kicks Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11549299
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,721 13,022
10,721 13,022
CURRENT ASSETS
Stocks 5 32,000 28,000
Debtors 6 8,683 6,985
Cash at bank and in hand 15,372 9,486
56,055 44,471
Creditors: Amounts Falling Due Within One Year 7 (48,017 ) (52,772 )
NET CURRENT ASSETS (LIABILITIES) 8,038 (8,301 )
TOTAL ASSETS LESS CURRENT LIABILITIES 18,759 4,721
PROVISIONS FOR LIABILITIES
Deferred Taxation (792 ) (127 )
NET ASSETS 17,967 4,594
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 17,867 4,494
SHAREHOLDERS' FUNDS 17,967 4,594
Page 1
Page 2
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Lawra Stubbs
Director
29th January 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Miss Quirky Kicks Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11549299 . The registered office is 38 Tacket Street, Ipswich, Suffolk, IP4 1BA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 4,973 8,000 4,149 3,221 20,343
Additions 479 - 135 416 1,030
As at 30 September 2024 5,452 8,000 4,284 3,637 21,373
Depreciation
As at 1 October 2023 407 3,406 1,735 1,773 7,321
Provided during the period 1,131 1,148 612 440 3,331
As at 30 September 2024 1,538 4,554 2,347 2,213 10,652
Net Book Value
As at 30 September 2024 3,914 3,446 1,937 1,424 10,721
As at 1 October 2023 4,566 4,594 2,414 1,448 13,022
5. Stocks
2024 2023
£ £
Stock 32,000 28,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,490 2,244
Other debtors 7,193 4,741
8,683 6,985
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 32 181
Other creditors 39,536 46,507
Taxation and social security 8,449 6,084
48,017 52,772
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4