THE SPOTTED TOADSTOOL LTD

Company Registration Number:
13507573 (England and Wales)

Unaudited statutory accounts for the year ended 31 July 2024

Period of accounts

Start date: 1 August 2023

End date: 31 July 2024

THE SPOTTED TOADSTOOL LTD

Contents of the Financial Statements

for the Period Ended 31 July 2024

Directors report
Balance sheet
Additional notes
Balance sheet notes

THE SPOTTED TOADSTOOL LTD

Directors' report period ended 31 July 2024

The directors present their report with the financial statements of the company for the period ended 31 July 2024

Additional information

Small Company Provisions This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.



Directors

The director shown below has held office during the whole of the period from
1 August 2023 to 31 July 2024

Miss R L Carruthers


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
27 April 2025

And signed on behalf of the board by:
Name: Miss R L Carruthers
Status: Director

THE SPOTTED TOADSTOOL LTD

Balance sheet

As at 31 July 2024

Notes 2024 2023


£

£
Current assets
Debtors: 3 540
Cash at bank and in hand: 22 2
Total current assets: 22 542
Creditors: amounts falling due within one year: 4 ( 2,870 )
Net current assets (liabilities): (2,848) 542
Total assets less current liabilities: (2,848) 542
Total net assets (liabilities): (2,848) 542
Capital and reserves
Called up share capital: 100 100
Profit and loss account: (2,948 ) 442
Total Shareholders' funds: ( 2,848 ) 542

The notes form part of these financial statements

THE SPOTTED TOADSTOOL LTD

Balance sheet statements

For the year ending 31 July 2024 the company was entitled to exemption 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.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 27 April 2025
and signed on behalf of the board by:

Name: Miss R L Carruthers
Status: Director

The notes form part of these financial statements

THE SPOTTED TOADSTOOL LTD

Notes to the Financial Statements

for the Period Ended 31 July 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when significant risks and rewards of ownership have transferred to the buyer, (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

    Tangible fixed assets depreciation policy

    Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

    Valuation information and policy

    Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

THE SPOTTED TOADSTOOL LTD

Notes to the Financial Statements

for the Period Ended 31 July 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 1 1

THE SPOTTED TOADSTOOL LTD

Notes to the Financial Statements

for the Period Ended 31 July 2024

3. Debtors

2024 2023
£ £
Other debtors 540
Total   540

THE SPOTTED TOADSTOOL LTD

Notes to the Financial Statements

for the Period Ended 31 July 2024

4. Creditors: amounts falling due within one year note

2024
£
Other creditors 2,870
Total 2,870

THE SPOTTED TOADSTOOL LTD

Notes to the Financial Statements

for the Period Ended 31 July 2024

5. Loans to directors

Name of director receiving advance or credit: Miss R L Carruthers
Description of the transaction:
Included within creditors falling due within one year is £2,870 (2023: debtors £540) being the amount owed to the director from the company. The figures disclosed below are aggregate amounts.
£
Balance at 31 July 2023
Advances or credits made: 2,870
Advances or credits repaid:
Balance at 31 July 2024 2,870