IRIS Accounts Production v25.1.3.33 SC484698 director 1.9.23 31.8.24 31.8.24 0 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC4846982023-08-31SC4846982024-08-31SC4846982023-09-012024-08-31SC4846982022-08-31SC4846982022-09-012023-08-31SC4846982023-08-31SC484698ns15:Scotland2023-09-012024-08-31SC484698ns14:PoundSterling2023-09-012024-08-31SC484698ns10:Director12023-09-012024-08-31SC484698ns10:PrivateLimitedCompanyLtd2023-09-012024-08-31SC484698ns10:SmallEntities2023-09-012024-08-31SC484698ns10:AuditExemptWithAccountantsReport2023-09-012024-08-31SC484698ns10:SmallCompaniesRegimeForDirectorsReport2023-09-012024-08-31SC484698ns10:SmallCompaniesRegimeForAccounts2023-09-012024-08-31SC484698ns10:FullAccounts2023-09-012024-08-31SC484698ns10:OrdinaryShareClass12023-09-012024-08-31SC484698ns10:RegisteredOffice2023-09-012024-08-31SC484698ns5:CurrentFinancialInstruments2024-08-31SC484698ns5:CurrentFinancialInstruments2023-08-31SC484698ns5:Non-currentFinancialInstruments2024-08-31SC484698ns5:Non-currentFinancialInstruments2023-08-31SC484698ns5:ShareCapital2024-08-31SC484698ns5:ShareCapital2023-08-31SC484698ns5:RetainedEarningsAccumulatedLosses2024-08-31SC484698ns5:RetainedEarningsAccumulatedLosses2023-08-31SC484698ns5:LeaseholdImprovements2023-09-012024-08-31SC484698ns5:PlantMachinery2023-09-012024-08-31SC484698ns5:FurnitureFittings2023-09-012024-08-31SC484698ns5:LeaseholdImprovements2023-08-31SC484698ns5:PlantMachinery2023-08-31SC484698ns5:FurnitureFittings2023-08-31SC484698ns5:LeaseholdImprovements2024-08-31SC484698ns5:PlantMachinery2024-08-31SC484698ns5:FurnitureFittings2024-08-31SC484698ns5:LeaseholdImprovements2023-08-31SC484698ns5:PlantMachinery2023-08-31SC484698ns5:FurnitureFittings2023-08-31SC484698ns10:OrdinaryShareClass12024-08-31SC484698ns5:RetainedEarningsAccumulatedLosses2023-08-31SC484698ns5:RetainedEarningsAccumulatedLosses2023-09-012024-08-31
REGISTERED NUMBER: SC484698 (Scotland)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Special Occassions Boutique Limited

Special Occassions Boutique Limited (Registered number: SC484698)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountant 5

Special Occassions Boutique Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: Mrs D Shields



REGISTERED OFFICE: 4 Station Crescent Ind Estate
Station road
Renfrew
Renfrewshire
PA4 8RA



REGISTERED NUMBER: SC484698 (Scotland)



ACCOUNTANT: Braehead Accountants & Taxation Services Ltd
Unit 4
Station Road Ind Estate
Station Crescent
Renfrew
Renfrewshire
PA4 8RA



BANKERS: The Royal Bank of Scotland
2 Colquhoun Square
Helensburgh
G84 8SJ

Special Occassions Boutique Limited (Registered number: SC484698)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 270 350

CURRENT ASSETS
Stocks 5 58,000 103,137
Cash at bank and in hand 15,439 30,590
73,439 133,727
CREDITORS
Amounts falling due within one year 6 22,359 34,483
NET CURRENT ASSETS 51,080 99,244
TOTAL ASSETS LESS CURRENT
LIABILITIES

51,350

99,594

CREDITORS
Amounts falling due after more than one
year

7

13,680

18,284
NET ASSETS 37,670 81,310

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 37,570 81,210
SHAREHOLDERS' FUNDS 37,670 81,310

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 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 director and authorised for issue on 29 May 2025 and were signed by:





Mrs D Shields - Director


Special Occassions Boutique Limited (Registered number: SC484698)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Special Occassions Boutique Limited is a private company, limited by shares , registered in Scotland. 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.
Improvements to property - 15% on cost
Furniture, fixtures & fittings - 25% on reducing balance
Equipment - 20% on reducing balance

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 2 ).

4. TANGIBLE FIXED ASSETS
Improvements Furniture,
to fixtures
property & fittings Equipment Totals
£    £    £    £   
COST
At 1 September 2023
and 31 August 2024 12,005 1,572 977 14,554
DEPRECIATION
At 1 September 2023 12,006 1,364 834 14,204
Charge for year - 52 28 80
At 31 August 2024 12,006 1,416 862 14,284
NET BOOK VALUE
At 31 August 2024 (1 ) 156 115 270
At 31 August 2023 (1 ) 208 143 350

5. STOCKS
31.8.24 31.8.23
£    £   
Stock 58,000 103,137

Special Occassions Boutique Limited (Registered number: SC484698)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Tax 9,764 9,764
Social security and other taxes (2,479 ) 81
Sundry creditors 7,695 7,695
Directors' current accounts 4,181 13,744
Accrued expenses 3,198 3,199
22,359 34,483

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.24 31.8.23
£    £   
Other creditors 13,680 18,284

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Retained
earnings
£   

At 1 September 2023 81,210
Deficit for the year (43,640 )
At 31 August 2024 37,570

10. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs D Shields.

The ultimate controlling party is Mrs D Shields.

Special Occassions Boutique Limited

Report of the Accountant to the Director of
Special Occassions Boutique Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to me.






Braehead Accountants & Taxation Services Ltd
Unit 4
Station Road Ind Estate
Station Crescent
Renfrew
Renfrewshire
PA4 8RA


Date: .............................................