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Registered Number: 08567797
England & Northern Ireland

 

 

 

ROSSENDALE BOOZE LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 January 2021

End date: 31 December 2021
Accountants' report on the financial statements to the directors of Rossendale Booze Limited.

In accordance with our terms of engagement and in order to assist you to fulfill your duties under the Companies Act 2006, we have compiled the financial statements of the company for the period ending year ended 31 December 2021 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.

This report is made to the company's Board of Directors, as a body, in accordance with the terms of our engagement.  Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's Board of Directors, as a body, for our work or for this report.

You have acknowledged on the Balance Sheet as at year ended 31 December 2021 your duty to ensure that the company has kept the correct accounting records to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from statutory requirement for an audit for the period.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.




....................................................
Stonebridge Accountants
19a Chorley Old Road

Bolton
BL1 3AD
13 September 2022
1
 
 
Notes
 
2021
£
  2020
£
Fixed assets      
Intangible fixed assets 30,000    30,000 
Tangible fixed assets 33,822    41,079 
63,822    71,079 
Current assets      
Stocks 43,966    21,633 
Debtors 5,890    6,290 
Cash at bank and in hand 4,892    6,211 
54,748    34,134 
Creditors: amount falling due within one year (17,020)   (12,115)
Net current assets 37,728    22,019 
 
Total assets less current liabilities 101,550    93,098 
Creditors: amount falling due after more than one year (65,550)   (77,157)
Net assets 36,000    15,941 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 35,998    15,939 
Shareholder's funds 36,000    15,941 
 


For the year ended 31 December 2021 the company was entitled to exemption from audit under section 477 of the companies act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the companies act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 13 September 2022 and were signed by:


--------------------------------
Mr Satish R Patel
Director
2
General Information
Rossendale Booze Limited is a private company, limited by shares, registered in England & Northern Ireland, registration number 08567797, registration address 19a Chorley Old Road, Bolton, BL1 3AD

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 0 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 10% Straight Line
Motor Vehicles 20% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 3 (2020 : 3).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2021 30,000    30,000 
Additions  
Disposals  
At 31 December 2021 30,000    30,000 
Amortisation
At 01 January 2021  
Charge for year  
On disposals  
At 31 December 2021  
Net book values
At 31 December 2021 30,000    30,000 
At 31 December 2020 30,000    30,000 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Motor Vehicles   Total
  £   £   £
At 01 January 2021 54,003    9,290    63,293 
Additions    
Disposals    
At 31 December 2021 54,003    9,290    63,293 
Depreciation
At 01 January 2021 14,782    7,432    22,214 
Charge for year 5,399    1,858    7,257 
On disposals    
At 31 December 2021 20,181    9,290    29,471 
Net book values
Closing balance as at 31 December 2021 33,822      33,822 
Opening balance as at 01 January 2021 39,221    1,858    41,079 


5.

Share Capital

Authorised
2 Class A shares of £1.00 each
Allotted, called up and fully paid
2021
£
  2020
£
2 Class A shares of £1.00 each  
 

3