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REGISTERED NUMBER: 06618042















Unaudited Financial Statements for the Year Ended 30 June 2024

for

The Spotted Cow (Bristol) Limited

The Spotted Cow (Bristol) Limited (Registered number: 06618042)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Spotted Cow (Bristol) Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: JE Savage
D Smeaton





REGISTERED OFFICE: 139 North Street
Bedminster
Bristol
Avon
BS3 1EZ





REGISTERED NUMBER: 06618042






The Spotted Cow (Bristol) Limited (Registered number: 06618042)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 133,396 128,469

CURRENT ASSETS
Stocks 20,460 26,645
Debtors 5 21,699 27,953
Cash at bank and in hand 128,360 177,491
170,519 232,089
CREDITORS
Amounts falling due within one year 6 (96,150 ) (131,697 )
NET CURRENT ASSETS 74,369 100,392
TOTAL ASSETS LESS CURRENT
LIABILITIES

207,765

228,861

CREDITORS
Amounts falling due after more than one
year

7

(51,932

)

(75,456

)
NET ASSETS 155,833 153,405

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 8 155,831 153,403
SHAREHOLDERS' FUNDS 155,833 153,405

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The Spotted Cow (Bristol) Limited (Registered number: 06618042)

Balance Sheet - continued
30 June 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 March 2025 and were signed on its behalf by:





D Smeaton - Director


The Spotted Cow (Bristol) Limited (Registered number: 06618042)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

The Spotted Cow (Bristol) Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2023 - 26 ) .

The Spotted Cow (Bristol) Limited (Registered number: 06618042)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 July 2023 103,298 6,495 58,852
Additions - - 12,794
At 30 June 2024 103,298 6,495 71,646
DEPRECIATION
At 1 July 2023 - - 42,118
Charge for year - - 7,382
At 30 June 2024 - - 49,500
NET BOOK VALUE
At 30 June 2024 103,298 6,495 22,146
At 30 June 2023 103,298 6,495 16,734

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 July 2023 16,331 2,205 187,181
Additions - - 12,794
At 30 June 2024 16,331 2,205 199,975
DEPRECIATION
At 1 July 2023 15,946 648 58,712
Charge for year 96 389 7,867
At 30 June 2024 16,042 1,037 66,579
NET BOOK VALUE
At 30 June 2024 289 1,168 133,396
At 30 June 2023 385 1,557 128,469

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Other debtors 21,699 27,953

The Spotted Cow (Bristol) Limited (Registered number: 06618042)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 33,684 50,393
Tax 10,194 5,956
Social security and other taxes 6,431 26,757
VAT 42,725 44,924
Pensions 1,616 2,167
Accruals and deferred income 1,500 1,500
96,150 131,697

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Bank loans - 1-2 years 38,454 58,139
Directors' loan accounts 13,478 17,317
51,932 75,456

8. RESERVES
Retained
earnings
£   

At 1 July 2023 153,403
Profit for the year 22,428
Dividends (20,000 )
At 30 June 2024 155,831

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

D Smeaton
Director

At the year end the company owed the director £5,513 (2023 - £7,509).


J Savage
Director

At the year end the company owed the director £7,964 (2023 - £9,808).