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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
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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
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Northumberland Zoo Ltd Statement of financial position as at 31 March 2023
2023 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
428,567 
181,965 
Current assets
Inventories
20,000 
20,000 
Debtors
5,706 
12,372 
Cash at bank and in hand
155,003 
398,491 
180,709 
430,863 
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 
Reserves
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
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Northumberland Zoo Ltd Notes to the Accounts for the period from 1 October 2021 to 31 March 2023
1
Statutory information
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.
3
Accounting policies
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.
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:
Plant & machinery
25% reducing balance
Government grants
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
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.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Livestock
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.
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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 
Depreciation
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 
Net book value
At 31 March 2023
407,416 
21,151 
428,567 
At 30 September 2021
153,763 
28,202 
181,965 
5
Debtors
2023 
2021 
£ 
£ 
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 
VAT
43,761 
25,042 
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 
Accruals
4,850 
1,100 
225,945 
194,735 
7
Creditors: amounts falling due after more than one year
2023 
2021 
£ 
£ 
Bank loans
116,581 
65,151 
Taxes and social security
- 
19,817 
116,581 
84,968 
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.
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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).
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