28 April 2023 false No description of principal activity Taxfiler 2024.6 SC767665business:PrivateLimitedCompanyLtd2023-04-282024-04-30 SC7676652023-04-27 SC7676652023-04-282024-04-30 SC767665business:AuditExempt-NoAccountantsReport2023-04-282024-04-30 SC767665business:FilletedAccounts2023-04-282024-04-30 SC7676652024-04-30 SC767665business:Director12023-04-282024-04-30 SC767665business:RegisteredOffice2023-04-282024-04-30 SC767665core:WithinOneYear2024-04-30 SC767665core:AfterOneYear2024-04-30 SC767665core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 SC767665core:PreviouslyStatedAmount2024-04-30 SC767665business:SmallEntities2023-04-282024-04-30 SC767665countries:Scotland2023-04-282024-04-30 SC767665core:FurnitureFittings2023-04-282024-04-30 SC767665core:Goodwill2023-04-27 SC767665core:Goodwill2023-04-282024-04-30 SC767665core:Goodwill2024-04-30 SC767665core:FurnitureFittings2023-04-27 SC767665core:FurnitureFittings2024-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC767665 (Scotland)
Daughters 23 Limited Unaudited accounts for the period from 28 April 2023 to 30 April 2024
Daughters 23 Limited Unaudited accounts Contents
Page
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Daughters 23 Limited Company Information for the period from 28 April 2023 to 30 April 2024
Director
Julie Moore
Company Number
SC767665 (Scotland)
Registered Office
1/1 67 DENMILNE STREET GLASGOW G34 0AQ SCOTLAND
Accountants
Scott Johnston FCCA 48 Caledonia Street Paisley Strathclyde PA3 2JN
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Daughters 23 Limited Statement of financial position as at 30 April 2024
2024 
Notes
£ 
Fixed assets
Intangible assets
55,000 
Tangible assets
3,000 
58,000 
Current assets
Inventories
1,000 
Cash at bank and in hand
7,716 
8,716 
Creditors: amounts falling due within one year
(28,889)
Net current liabilities
(20,173)
Total assets less current liabilities
37,827 
Creditors: amounts falling due after more than one year
(99,999)
Net liabilities
(62,172)
Capital and reserves
Profit and loss account
(62,172)
Shareholders' funds
(62,172)
For the 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. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 January 2025 and were signed on its behalf by
Julie Moore Director Company Registration No. SC767665
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Daughters 23 Limited Notes to the Accounts for the period from 28 April 2023 to 30 April 2024
1
Statutory information
Daughters 23 Limited is a private company, limited by shares, registered in Scotland, registration number SC767665. The registered office is 1/1 67 DENMILNE STREET, GLASGOW, G34 0AQ, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 28 April 2023
- 
Additions
55,000 
At 30 April 2024
55,000 
Amortisation
At 28 April 2023
- 
At 30 April 2024
- 
Net book value
At 30 April 2024
55,000 
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Daughters 23 Limited Notes to the Accounts for the period from 28 April 2023 to 30 April 2024
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 28 April 2023
- 
Additions
4,000 
At 30 April 2024
4,000 
Depreciation
Charge for the period
1,000 
At 30 April 2024
1,000 
Net book value
At 30 April 2024
3,000 
6
Creditors: amounts falling due within one year
2024 
£ 
VAT
12,553 
Trade creditors
14,257 
Taxes and social security
1,479 
Accruals
600 
28,889 
7
Creditors: amounts falling due after more than one year
2024 
£ 
Other creditors
60,000 
Loans from directors
39,999 
99,999 
8
Average number of employees
During the period the average number of employees was 0.
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