Horfield and District Allotments Association Limited 04672027 false 2022-10-01 2023-09-30 2023-09-30 The principal activity of the company is Managing and monitoring allotment sites in and around the Horfield area of Bristol. Digita Accounts Production Advanced 6.30.9574.0 true 04672027 2022-10-01 2023-09-30 04672027 2023-09-30 04672027 core:CurrentFinancialInstruments 2023-09-30 04672027 core:CurrentFinancialInstruments core:WithinOneYear 2023-09-30 04672027 core:FurnitureFittings 2023-09-30 04672027 core:LandBuildings core:OwnedOrFreeholdAssets 2023-09-30 04672027 core:MotorVehicles 2023-09-30 04672027 core:OfficeEquipment 2023-09-30 04672027 core:PlantMachinery 2023-09-30 04672027 bus:SmallEntities 2022-10-01 2023-09-30 04672027 bus:AuditExemptWithAccountantsReport 2022-10-01 2023-09-30 04672027 bus:FullAccounts 2022-10-01 2023-09-30 04672027 bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 04672027 bus:RegisteredOffice 2022-10-01 2023-09-30 04672027 bus:CompanySecretaryDirector1 2022-10-01 2023-09-30 04672027 bus:Director1 2022-10-01 2023-09-30 04672027 bus:Director10 2022-10-01 2023-09-30 04672027 bus:Director11 2022-10-01 2023-09-30 04672027 bus:Director3 2022-10-01 2023-09-30 04672027 bus:Director4 2022-10-01 2023-09-30 04672027 bus:Director6 2022-10-01 2023-09-30 04672027 bus:Director7 2022-10-01 2023-09-30 04672027 bus:Director9 2022-10-01 2023-09-30 04672027 bus:CompanyLimitedByGuarantee 2022-10-01 2023-09-30 04672027 core:FurnitureFittings 2022-10-01 2023-09-30 04672027 core:LandBuildings 2022-10-01 2023-09-30 04672027 core:LandBuildings core:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 04672027 core:MotorVehicles 2022-10-01 2023-09-30 04672027 core:OfficeEquipment 2022-10-01 2023-09-30 04672027 core:PlantMachinery 2022-10-01 2023-09-30 04672027 countries:England 2022-10-01 2023-09-30 04672027 2022-09-30 04672027 core:FurnitureFittings 2022-09-30 04672027 core:LandBuildings core:OwnedOrFreeholdAssets 2022-09-30 04672027 core:MotorVehicles 2022-09-30 04672027 core:OfficeEquipment 2022-09-30 04672027 core:PlantMachinery 2022-09-30 04672027 2021-10-01 2022-09-30 04672027 2022-09-30 04672027 core:CurrentFinancialInstruments 2022-09-30 04672027 core:CurrentFinancialInstruments core:WithinOneYear 2022-09-30 04672027 core:FurnitureFittings 2022-09-30 04672027 core:LandBuildings core:OwnedOrFreeholdAssets 2022-09-30 04672027 core:MotorVehicles 2022-09-30 04672027 core:OfficeEquipment 2022-09-30 04672027 core:PlantMachinery 2022-09-30 iso4217:GBP xbrli:pure

Registration number: 04672027

Horfield and District Allotments Association Limited

(A company limited by guarantee)

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2023

 

Horfield and District Allotments Association Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 6

 

Horfield and District Allotments Association Limited

Company Information

Directors

Mr Joe Alistair David Baxter

Mr Colin Neil Pirie

Mr Joseph McSorley

Mr Jamie John Darke

Dr Stephen Robert Soffe

Mr Philip Stephen Beynon Hopkins

Ms Deborah Jane Bradley

Mr Dominic James O'Dwyer

Mr Peter Frederick Clee

Company secretary

Mr Philip Stephen Beynon Hopkins

Registered office

4 Tyne Road
Bishopston
Bristol
BS7 8EE

Accountants

Stone & Co Chartered Accountants
2 Charnwood House
Marsh Road
Ashton
Bristol
BS3 2NA

 

Horfield and District Allotments Association Limited

(Registration number: 04672027)
Balance Sheet as at 30 September 2023

Note

2023
£

2022
£

         

Fixed assets

   

Tangible assets

4

 

17,288

15,413

Current assets

   

Debtors

5

825

 

798

Cash at bank and in hand

 

111,153

 

118,375

 

111,978

 

119,173

Creditors: Amounts falling due within one year

6

(5,160)

 

(4,704)

Net current assets

   

106,818

114,469

Net assets

   

124,106

129,882

Capital and reserves

   

Profit and loss account

124,106

 

129,882

Total equity

   

124,106

129,882

For the financial year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 13 November 2023 and signed on its behalf by:
 

.........................................

Mr Philip Stephen Beynon Hopkins
Company secretary and director

 

Horfield and District Allotments Association Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

1

General information

The company is a company limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
4 Tyne Road
Bishopston
Bristol
BS7 8EE

These financial statements were authorised for issue by the Board on 13 November 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Horfield and District Allotments Association Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Huts

20% straight line

Car Parks & Roads

20% straight line

Fences

20% straight line

Water Install

20% straight line

Equipment

20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2022 - 0).

 

Horfield and District Allotments Association Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

4

Tangible assets

Huts
£

Fences
£

Car Parks & Roads
£

Equipment
£

Cost or valuation

At 1 October 2022

12,640

14,019

32,649

9,761

Additions

-

5,477

-

-

At 30 September 2023

12,640

19,496

32,649

9,761

Depreciation

At 1 October 2022

12,498

10,521

25,313

6,244

Charge for the year

66

1,714

1,917

1,064

At 30 September 2023

12,564

12,235

27,230

7,308

Carrying amount

At 30 September 2023

76

7,261

5,419

2,453

At 30 September 2022

142

3,498

7,336

3,517

Water Install
 £

Total
£

Cost or valuation

At 1 October 2022

14,069

83,138

Additions

1,554

7,031

At 30 September 2023

15,623

90,169

Depreciation

At 1 October 2022

13,149

67,725

Charge for the year

395

5,156

At 30 September 2023

13,544

72,881

Carrying amount

At 30 September 2023

2,079

17,288

At 30 September 2022

920

15,413

5

Debtors

2023
£

2022
£

Prepayments

825

798

825

798

 

Horfield and District Allotments Association Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

6

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Taxation and social security

210

55

Accruals and deferred income

4,950

4,649

5,160

4,704