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
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
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
Pampered Pets (Scotland) Limited
Statement of financial position
as at 31 August 2024
Intangible assets
183,839
190,669
Tangible assets
47,487
54,188
Inventories
121,523
120,343
Cash at bank and in hand
25,331
(4,016)
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
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
Pampered Pets (Scotland) Limited
Notes to the Accounts
for the year ended 31 August 2024
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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 (including purchased goodwill and patents) are included at cost less accumulated amortization.
4
Intangible fixed assets
Goodwill
At 1 September 2023
211,159
At 1 September 2023
20,490
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
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
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
Amounts falling due within one year
Accrued income and prepayments
-
4,234
7
Creditors: amounts falling due within one year
2024
2023
Trade creditors
102,172
106,279
Taxes and social security
17,928
17,666
8
Creditors: amounts falling due after more than one year
2024
2023
Loans from directors
(1)
(1)
9
Average number of employees
During the year the average number of employees was 11 (2023: 11).