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Registered number: 07879590
Lewtrenchard Manor Limited
Unaudited Financial Statements
For The Year Ended 31 January 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 07879590
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 2 2
Tangible Assets 4 377,909 372,925
377,911 372,927
CURRENT ASSETS
Stocks 5 23,300 23,100
Debtors 6 108,864 98,270
Cash at bank and in hand 66,153 24,957
198,317 146,327
Creditors: Amounts Falling Due Within One Year 7 (536,895 ) (534,807 )
NET CURRENT ASSETS (LIABILITIES) (338,578 ) (388,480 )
TOTAL ASSETS LESS CURRENT LIABILITIES 39,333 (15,553 )
Creditors: Amounts Falling Due After More Than One Year 8 (34,667 ) (69,333 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,781 ) -
NET ASSETS/(LIABILITIES) 2,885 (84,886 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 2,785 (84,986 )
SHAREHOLDERS' FUNDS 2,885 (84,886)
Page 1
Page 2
For the year ending 31 January 2022 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Duncan Murray
Director
26 August 2022
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
1.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. As the value attributed to goodwill on acquisition is negligible the directors consider it appropriate to hold it at cost value on the balance sheet.
1.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Not depreciated
Plant & Machinery 15% straight line
Fixtures & Fittings 15% straight line
Computer Equipment 15% straight line
1.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
1.7. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
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1.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
1.10. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
1.11. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
1.12. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2022 2021
All staff 30 28
30 28
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3. Intangible Assets
Goodwill
£
Cost
As at 1 February 2021 2
As at 31 January 2022 2
Net Book Value
As at 31 January 2022 2
As at 1 February 2021 2
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2021 368,536 133,174 9,955 1 511,666
Additions - - 8,473 - 8,473
Disposals - - (3,669 ) - (3,669 )
As at 31 January 2022 368,536 133,174 14,759 1 516,470
Depreciation
As at 1 February 2021 - 131,471 7,270 - 138,741
Provided during the period - 786 997 - 1,783
Disposals - - (1,963 ) - (1,963 )
As at 31 January 2022 - 132,257 6,304 - 138,561
Net Book Value
As at 31 January 2022 368,536 917 8,455 1 377,909
As at 1 February 2021 368,536 1,703 2,685 1 372,925
5. Stocks
2022 2021
£ £
Stock 23,300 23,100
23,300 23,100
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6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 3,001 683
Prepayments and accrued income 9,754 2,834
Other debtors (s455 tax debtor) 19,601 19,601
VAT liability 5,317 -
Directors' loan accounts 71,191 75,152
108,864 98,270
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 21,596 13,970
Bank loans and overdrafts 8,667 6,667
Corporation tax 10,993 479
Other taxes and social security 6,419 9,369
VAT liability - 20,891
Net wages 26,924 20,627
Other creditors 1,484 5,636
Other creditors (deposits in advance) 54,260 45,508
Other creditors (deposits in advance - VAT) (9,043 ) (7,585 )
Other creditors (vouchers outstanding) 35,938 28,111
Other creditors (vouchers outstanding - VAT) (5,990 ) (4,685 )
Mortgages due < 1 year 47,146 19,496
Accruals and deferred income 12,335 9,863
Directors' loan accounts 326,166 366,460
536,895 534,807
Bank loan is secured on personal assets of the directors.
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 34,667 43,333
Mortgages - 26,000
34,667 69,333
The mortgage is secured by way of legal charge over the property of the company. The bank loan is secured on personal assets of the directors.
9. Share Capital
2022 2021
Allotted, Called up and fully paid 100 100
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10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
Land and buildings Other
2022 2021 2022 2021
£ £ £ £
Within 1 year - - 924 -
Between 1 and 5 years - - - 2,187
After 5 years 223,332 243,332 - -
223,332 243,332 924 2,187
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2021 Amounts advanced Amounts repaid Amounts written off As at 31 January 2022
£ £ £ £ £
Mr Duncan Murray 75,152 - 3,961 - 71,191
The above loan is unsecured, interest free and repayable on demand.
12. Related Party Transactions
At the year end, 31 January 2022, the company owed directors £326,166 (2021: £366,460) in respect of loans held with the company. The outstanding loan amounts are repayable on demand.
13. General Information
Lewtrenchard Manor Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07879590 . The registered office is 138 High Street, Crediton, Devon, EX17 3DX. The principal place of business is Lewtrenchard Manor, Lewdown, Okehampton, Devon, EX20 4PN.
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