1 September 2023 false No description of principal activity Taxfiler 2024.6 SC669792business:PrivateLimitedCompanyLtd2023-09-012024-08-31 SC6697922023-08-31 SC6697922023-09-012024-08-31 SC669792business:AuditExemptWithAccountantsReport2023-09-012024-08-31 SC669792business:FilletedAccounts2023-09-012024-08-31 SC6697922024-08-31 SC669792business:Director12023-09-012024-08-31 SC669792business:Director22023-09-012024-08-31 SC669792business:RegisteredOffice2023-09-012024-08-31 SC6697922023-08-31 SC669792core:WithinOneYear2024-08-31 SC669792core:WithinOneYear2023-08-31 SC669792core:AfterOneYear2024-08-31 SC669792core:AfterOneYear2023-08-31 SC669792core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 SC669792core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 SC669792core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 SC669792core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 SC669792core:PreviouslyStatedAmount2024-08-31 SC669792core:PreviouslyStatedAmount2023-08-31 SC669792business:SmallEntities2023-09-012024-08-31 SC669792countries:Scotland2023-09-012024-08-31 SC669792core:PlantMachinery2023-09-012024-08-31 SC669792core:MotorVehicles2023-09-012024-08-31 SC669792core:FurnitureFittings2023-09-012024-08-31 SC669792core:ComputerEquipment2023-09-012024-08-31 SC669792core:Goodwill2023-08-31 SC669792core:Goodwill2024-08-31 SC669792core:Goodwill2023-09-012024-08-31 SC669792core:PlantMachinery2023-08-31 SC669792core:MotorVehicles2023-08-31 SC669792core:FurnitureFittings2023-08-31 SC669792core:ComputerEquipment2023-08-31 SC669792core:PlantMachinery2024-08-31 SC669792core:MotorVehicles2024-08-31 SC669792core:FurnitureFittings2024-08-31 SC669792core:ComputerEquipment2024-08-31 SC6697922022-09-012023-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC669792 (Scotland)
Pampered Pets (Scotland) Limited Unaudited accounts for the year ended 31 August 2024
Pampered Pets (Scotland) Limited Unaudited accounts Contents
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Pampered Pets (Scotland) Limited Company Information for the year ended 31 August 2024
Directors
Connor I MacKenzie Brenda G MacKenzie
Company Number
SC669792 (Scotland)
Registered Office
Unit 2 33 Harbour Road Inverness IV1 1UA SCOTLAND
Accountants
Ness Business Consulting Ltd 46 Drumfield Road Inverness Scotland IV2 4XQ
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Accountants' report to the board of directors on the preparation of the unaudited statutory statements of Pampered Pets (Scotland) Limited (The Company) for the year ended 31 August 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the company for the year ended 31 August 2024 which comprises of the profit and loss account, the balance sheet, and explanatory notes from the company's accounting records and from information and explanations which you have provided us with.
As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the board of directors of the company, as a body, in accordance with the terms of our letter of engagement dated . Our work has been undertaken solely to prepare for your approval the financial statements of the company, and state those matters that we have agreed to state to the board of directors of the company as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its board of directors as a body for our work or for this report.
It is your duty to ensure that the company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and financial performance of the company. You consider that the company is exempt from the requirement to have a statutory audit for the year ended 31 August 2024.
We have not been instructed to carry out any assurance service on the financial statements of the company. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Ness Business Consulting Ltd Financial Accountants 46 Drumfield Road Inverness Scotland IV2 4XQ 16 April 2025
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Pampered Pets (Scotland) Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
183,839 
190,669 
Tangible assets
47,487 
54,188 
231,326 
244,857 
Current assets
Inventories
121,523 
120,343 
Debtors
(9,552)
7,175 
Cash at bank and in hand
25,331 
(4,016)
137,302 
123,502 
Creditors: amounts falling due within one year
(146,537)
(140,093)
Net current liabilities
(9,235)
(16,591)
Total assets less current liabilities
222,091 
228,266 
Creditors: amounts falling due after more than one year
(33,045)
(48,488)
Provisions for liabilities
Deferred tax
(6,509)
(11,816)
Net assets
182,537 
167,962 
Capital and reserves
Called up share capital
166,327 
166,327 
Profit and loss account
16,210 
1,635 
Shareholders' funds
182,537 
167,962 
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 directors acknowledge their 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 of Directors and authorised for issue on 16 April 2025 and were signed on its behalf by
Brenda G MacKenzie Director Company Registration No. SC669792
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Pampered Pets (Scotland) Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Pampered Pets (Scotland) Limited is a private company, limited by shares, registered in Scotland, registration number SC669792. The registered office is Unit 2 , 33 Harbour Road, Inverness, IV1 1UA, 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 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.
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:
Plant & machinery
10% straight line
Motor vehicles
10% straight line
Fixtures & fittings
10% straight line
Computer equipment
10% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortization.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2023
211,159 
At 31 August 2024
211,159 
Amortisation
At 1 September 2023
20,490 
Charge for the year
6,830 
At 31 August 2024
27,320 
Net book value
At 31 August 2024
183,839 
At 31 August 2023
190,669 
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Pampered Pets (Scotland) Limited Notes to the Accounts for the year ended 31 August 2024
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 September 2023
2,749 
8,000 
46,692 
11,124 
68,565 
Additions
325 
- 
1 
1,597 
1,923 
At 31 August 2024
3,074 
8,000 
46,693 
12,721 
70,488 
Depreciation
At 1 September 2023
810 
200 
9,708 
3,659 
14,377 
Charge for the year
287 
800 
4,669 
2,868 
8,624 
At 31 August 2024
1,097 
1,000 
14,377 
6,527 
23,001 
Net book value
At 31 August 2024
1,977 
7,000 
32,316 
6,194 
47,487 
At 31 August 2023
1,939 
7,800 
36,984 
7,465 
54,188 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
(9,552)
- 
Trade debtors
- 
53 
Accrued income and prepayments
- 
4,234 
Other debtors
- 
2,888 
(9,552)
7,175 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
15,281 
8,083 
Trade creditors
102,172 
106,279 
Taxes and social security
17,928 
17,666 
Other creditors
9,476 
550 
Accruals
1,680 
7,515 
146,537 
140,093 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
33,046 
48,489 
Loans from directors
(1)
(1)
33,045 
48,488 
9
Average number of employees
During the year the average number of employees was 11 (2023: 11).
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