1 April 2022 false No description of principal activity Taxfiler 2023.9 10152483business:PrivateLimitedCompanyLtd2022-04-012023-03-31 101524832022-03-31 10152483business:EntityNoLongerTradingButTradedInPast2022-04-012023-03-31 101524832022-04-012023-03-31 10152483business:AuditExemptWithAccountantsReport2022-04-012023-03-31 10152483business:FilletedAccounts2022-04-012023-03-31 101524832023-03-31 10152483business:Director12022-04-012023-03-31 10152483business:RegisteredOffice2022-04-012023-03-31 101524832022-03-31 10152483core:WithinOneYear2023-03-31 10152483core:WithinOneYear2022-03-31 10152483core:AfterOneYear2023-03-31 10152483core:AfterOneYear2022-03-31 10152483core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 10152483core:ShareCapitalcore:PreviouslyStatedAmount2022-03-31 10152483core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 10152483core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-03-31 10152483core:PreviouslyStatedAmount2023-03-31 10152483core:PreviouslyStatedAmount2022-03-31 10152483business:SmallEntities2022-04-012023-03-31 10152483countries:EnglandWales2022-04-012023-03-31 10152483core:LandBuildings2022-04-012023-03-31 10152483core:PlantMachinery2022-04-012023-03-31 10152483core:MotorVehicles2022-04-012023-03-31 10152483core:FurnitureFittings2022-04-012023-03-31 10152483core:Goodwill2022-03-31 10152483core:Goodwill2022-04-012023-03-31 10152483core:Goodwill2023-03-31 10152483core:LandBuildings2022-03-31 10152483core:PlantMachinery2022-03-31 10152483core:MotorVehicles2022-03-31 10152483core:FurnitureFittings2022-03-31 10152483core:LandBuildings2023-03-31 10152483core:PlantMachinery2023-03-31 10152483core:MotorVehicles2023-03-31 10152483core:FurnitureFittings2023-03-31 10152483core:DisposalsRepaymentsInvestments2023-03-31 10152483core:AfterOneYear2022-04-012023-03-31 101524832021-04-012022-03-31 iso4217:GBP xbrli:pure
Company Registration No. 10152483 (England and Wales)
Bulworthy Lodges Ltd (formerly Bulworthy Holdings Ltd) Unaudited accounts for the year ended 31 March 2023
Bulworthy Lodges Ltd (formerly Bulworthy Holdings Ltd) Unaudited accounts Contents
Page
- 2 -
Bulworthy Lodges Ltd (formerly Bulworthy Holdings Ltd) Company Information for the year ended 31 March 2023
Director
Elizabeth Wilton
Company Number
10152483 (England and Wales)
Registered Office
Bulworthy Forest House Webbery Bideford EX39 4PU
Accountants
Westerly Accountancy Ltd 24 Orchard Road Wrafton Braunton EX33 2DZ
- 3 -
Bulworthy Lodges Ltd (formerly Bulworthy Holdings Ltd) Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
417,618 
- 
Tangible assets
729,600 
- 
Investments
- 
837,425 
1,147,218 
837,425 
Current assets
Debtors
1,104 
359,475 
Cash at bank and in hand
41,190 
- 
42,294 
359,475 
Creditors: amounts falling due within one year
(47,637)
(39,289)
Net current (liabilities)/assets
(5,343)
320,186 
Total assets less current liabilities
1,141,875 
1,157,611 
Creditors: amounts falling due after more than one year
(1,036,344)
(1,147,980)
Net assets
105,531 
9,631 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
105,431 
9,531 
Shareholders' funds
105,531 
9,631 
For the year ending 31 March 2023 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 director acknowledges her 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 and authorised for issue on 28 September 2023 and were signed on its behalf by
Elizabeth Wilton Director Company Registration No. 10152483
- 4 -
Bulworthy Lodges Ltd (formerly Bulworthy Holdings Ltd) Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Bulworthy Lodges Ltd (formerly Bulworthy Holdings Ltd) is a private company, limited by shares, registered in England and Wales, registration number 10152483. The registered office is Bulworthy Forest House, Webbery, Bideford, EX39 4PU.
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.
3
Accounting policies
These financial statements for the year ended 31 March 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Land & buildings
Buildings - Straight line 40 years
Plant & machinery
Straight line 3-5 years
Motor vehicles
Straight line 3 years
Fixtures & fittings
Straight line 5 years
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows: Goodwill - 20 years straight line
- 5 -
Bulworthy Lodges Ltd (formerly Bulworthy Holdings Ltd) Notes to the Accounts for the year ended 31 March 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2022
- 
Additions
433,889 
At 31 March 2023
433,889 
Amortisation
At 1 April 2022
- 
Charge for the year
16,271 
At 31 March 2023
16,271 
Net book value
At 31 March 2023
417,618 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2022
- 
- 
- 
- 
- 
Additions
718,359 
16,668 
5,733 
2,951 
743,711 
At 31 March 2023
718,359 
16,668 
5,733 
2,951 
743,711 
Depreciation
Charge for the year
9,719 
2,516 
1,433 
443 
14,111 
At 31 March 2023
9,719 
2,516 
1,433 
443 
14,111 
Net book value
At 31 March 2023
708,640 
14,152 
4,300 
2,508 
729,600 
6
Investments
Subsidiary undertakings 
£ 
Valuation at 1 April 2022
837,425 
Disposals
(837,425)
Valuation at 31 March 2023
- 
The investment in the Company's subsidiary, Bulworthy Forest Holdings Ltd, was written down on the conclusion of the hive up of the subsidiary's business and assets on 1 July 2022.
7
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
100 
- 
Amounts due from group undertakings etc.
- 
359,475 
Accrued income and prepayments
1,004 
- 
1,104 
359,475 
- 6 -
Bulworthy Lodges Ltd (formerly Bulworthy Holdings Ltd) Notes to the Accounts for the year ended 31 March 2023
8
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
21,775 
- 
VAT
4,701 
- 
Taxes and social security
19,652 
- 
Other creditors
62 
30,000 
Accruals
1,447 
9,289 
47,637 
39,289 
9
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
290,328 
- 
Other creditors
- 
412,500 
Loans from directors
746,016 
735,480 
1,036,344 
1,147,980 
The prior year loan to Mr G and Mrs R May was refinanced during the year with Nat West bank plc. The bank loans are secured and repayable by July-37. Interest is payable at 2.75% above base rate.
10
Average number of employees
During the year the average number of employees was 7 (2022: 0).
- 7 -