1 September 2023 false No description of principal activity Taxfiler 2024.7.1 SC513922business:PrivateLimitedCompanyLtd2023-09-012024-08-31 SC5139222023-08-31 SC5139222023-09-012024-08-31 SC513922business:AuditExemptWithAccountantsReport2023-09-012024-08-31 SC513922business:FilletedAccounts2023-09-012024-08-31 SC5139222024-08-31 SC513922business:Director12023-09-012024-08-31 SC513922business:RegisteredOffice2023-09-012024-08-31 SC5139222023-08-31 SC513922core:WithinOneYear2024-08-31 SC513922core:WithinOneYear2023-08-31 SC513922core:AfterOneYear2024-08-31 SC513922core:AfterOneYear2023-08-31 SC513922core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 SC513922core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 SC513922core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 SC513922core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 SC513922core:PreviouslyStatedAmount2024-08-31 SC513922core:PreviouslyStatedAmount2023-08-31 SC513922business:SmallEntities2023-09-012024-08-31 SC513922countries:Scotland2023-09-012024-08-31 SC513922core:FurnitureFittings2023-09-012024-08-31 SC513922core:FurnitureFittings2023-08-31 SC513922core:ComputerEquipment2023-08-31 SC513922core:FurnitureFittings2024-08-31 SC513922core:ComputerEquipment2024-08-31 SC513922business:Director112023-09-012024-08-31 SC513922business:Director112023-08-31 SC513922business:Director112024-08-31 SC5139222022-09-012023-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC513922 (Scotland)
The Dolls House (Inverness) Ltd Filleted accounts for the year ended 31 August 2024
The Dolls House (Inverness) Ltd Filleted accounts Contents
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The Dolls House (Inverness) Ltd Company Information for the year ended 31 August 2024
Director
Stephanie Foran
Company Number
SC513922 (Scotland)
Registered Office
22b Longman Drive Inverness IV1 1SU United Kingdom
Accountants
Cameron Consulting (Scotland) Ltd 7 Poles Road Dornoch IV25 3HP
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The Dolls House (Inverness) Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Inventories
1,000 
1,000 
Debtors
15,637 
12,939 
Cash at bank and in hand
2 
7,476 
16,639 
21,415 
Creditors: amounts falling due within one year
(10,294)
(12,623)
Net current assets
6,345 
8,792 
Total assets less current liabilities
6,345 
8,792 
Creditors: amounts falling due after more than one year
(6,250)
(8,750)
Net assets
95 
42 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
93 
40 
Shareholders' funds
95 
42 
For the year ending 31 August 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 6 March 2025 and were signed on its behalf by
Stephanie Foran Director Company Registration No. SC513922
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The Dolls House (Inverness) Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
The Dolls House (Inverness) Ltd is a private company, limited by shares, registered in Scotland, registration number SC513922. The registered office is 22b Longman Drive, Inverness, IV1 1SU, United Kingdom.
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 remained unchanged from the previous year, and also 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
over 3 years
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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The Dolls House (Inverness) Ltd Notes to the Accounts for the year ended 31 August 2024
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2023
7,329 
972 
8,301 
At 31 August 2024
7,329 
972 
8,301 
Depreciation
At 1 September 2023
7,329 
972 
8,301 
At 31 August 2024
7,329 
972 
8,301 
Net book value
At 31 August 2024
- 
- 
- 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
15,637 
12,939 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
8,293 
5,000 
VAT
- 
2,178 
Taxes and social security
483 
3,045 
Accruals
1,518 
2,400 
10,294 
12,623 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
6,250 
8,750 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Stephanie Foran
Loan
12,939 
15,637 
12,939 
15,637 
12,939 
15,637 
12,939 
15,637 
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The Dolls House (Inverness) Ltd Notes to the Accounts for the year ended 31 August 2024
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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