Company Registration No. 11566619 (England and Wales)
Northumberland Zoo Ltd
Unaudited accounts
for the period from 1 October 2021 to 31 March 2023
Northumberland Zoo Ltd
Unaudited accounts
Contents
Northumberland Zoo Ltd
Company Information
for the period from 1 October 2021 to 31 March 2023
Directors
Brian Bradley
Linda Bradley
Company Number
11566619 (England and Wales)
Registered Office
Eshottheugh Farm
Felton
Morpeth
Northumberland
NE65 9QH
Accountants
Accounting for Good CIC
2 Geordie Ridley Place
Upper Precinct
Wesley Court
Blaydon on Tyne
Tyne and Wear
NE21 5BT
Northumberland Zoo Ltd
Statement of financial position
as at 31 March 2023
Tangible assets
428,567
181,965
Cash at bank and in hand
155,003
398,491
Creditors: amounts falling due within one year
(225,945)
(194,735)
Net current (liabilities)/assets
(45,236)
236,128
Total assets less current liabilities
383,331
418,093
Creditors: amounts falling due after more than one year
(116,581)
(84,968)
Provisions for liabilities
Deferred tax
(81,008)
(33,440)
Net assets
185,742
299,685
Profit and loss account
185,742
299,685
Members' funds
185,742
299,685
For the period 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 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 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 of Directors and authorised for issue on 15 August 2023 and were signed on its behalf by
Linda Bradley
Director
Company Registration No. 11566619
Northumberland Zoo Ltd
Notes to the Accounts
for the period from 1 October 2021 to 31 March 2023
Northumberland Zoo Ltd is a private company, limited by guarantee, registered in England and Wales, registration number 11566619. The registered office is Eshottheugh Farm, Felton, Morpeth, Northumberland, NE65 9QH.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Plant & machinery
25% reducing balance
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Expenditure on research and development is written off in the year in which it is incurred.
Animals held wholly and exclusively for display purposes are capitalised on the balance sheet but are not depreciated. Most zoo animals are classed as farm animals and are accessed via the Zoo Surplua list and not paid for as they are classed as being in loan from that zoo.
The figure of £2210 on the balance sheet related to two Poitou donkeys purchased from Hamerton Zoo which are a special breed only available for purchase. They are not deprecated as it is not deasible to calculate an expected lifespan.
Northumberland Zoo Ltd
Notes to the Accounts
for the period from 1 October 2021 to 31 March 2023
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 October 2021
209,037
39,090
248,127
Additions
446,187
-
446,187
At 31 March 2023
655,224
39,090
694,314
At 1 October 2021
55,274
10,888
66,162
Charge for the period
192,534
7,051
199,585
At 31 March 2023
247,808
17,939
265,747
At 31 March 2023
407,416
21,151
428,567
At 30 September 2021
153,763
28,202
181,965
Amounts falling due within one year
Trade debtors
5,706
12,372
6
Creditors: amounts falling due within one year
2023
2021
Bank loans and overdrafts
45,194
18,182
Trade creditors
81,061
112,821
Amounts owed to group undertakings and other participating interests
30,393
-
Taxes and social security
18,023
37,461
Loans from directors
2,663
129
7
Creditors: amounts falling due after more than one year
2023
2021
Taxes and social security
-
19,817
8
Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Northumberland Zoo Ltd
Notes to the Accounts
for the period from 1 October 2021 to 31 March 2023
9
Transactions with related parties
British Beef Jerky Ltd is a related party owned jointly by Mr & Mrs Bradley who are also officer of the reporting entity. Northumberland Zoo Ltd is housed on land tenanted by British Beef Jerky and rent is paid to British Beef Jerky as well as a contribution to overheads and ongoing maintenance.
10
Average number of employees
During the period the average number of employees was 11 (2021: 11).