Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31false17true2022-04-01Running a pub20trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08975288 2022-04-01 2023-03-31 08975288 2021-04-01 2022-03-31 08975288 2023-03-31 08975288 2022-03-31 08975288 c:Director1 2022-04-01 2023-03-31 08975288 d:Buildings 2022-04-01 2023-03-31 08975288 d:Buildings 2023-03-31 08975288 d:Buildings 2022-03-31 08975288 d:Buildings d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08975288 d:PlantMachinery 2022-04-01 2023-03-31 08975288 d:PlantMachinery 2023-03-31 08975288 d:PlantMachinery 2022-03-31 08975288 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08975288 d:MotorVehicles 2022-04-01 2023-03-31 08975288 d:MotorVehicles 2023-03-31 08975288 d:MotorVehicles 2022-03-31 08975288 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08975288 d:FurnitureFittings 2022-04-01 2023-03-31 08975288 d:FurnitureFittings 2023-03-31 08975288 d:FurnitureFittings 2022-03-31 08975288 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08975288 d:OfficeEquipment 2022-04-01 2023-03-31 08975288 d:OfficeEquipment 2023-03-31 08975288 d:OfficeEquipment 2022-03-31 08975288 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08975288 d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08975288 d:CurrentFinancialInstruments 2023-03-31 08975288 d:CurrentFinancialInstruments 2022-03-31 08975288 d:Non-currentFinancialInstruments 2023-03-31 08975288 d:Non-currentFinancialInstruments 2022-03-31 08975288 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 08975288 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 08975288 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 08975288 d:Non-currentFinancialInstruments d:AfterOneYear 2022-03-31 08975288 d:ShareCapital 2023-03-31 08975288 d:ShareCapital 2022-03-31 08975288 d:RetainedEarningsAccumulatedLosses 2023-03-31 08975288 d:RetainedEarningsAccumulatedLosses 2022-03-31 08975288 c:OrdinaryShareClass1 2022-04-01 2023-03-31 08975288 c:OrdinaryShareClass1 2023-03-31 08975288 c:OrdinaryShareClass1 2022-03-31 08975288 c:FRS102 2022-04-01 2023-03-31 08975288 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 08975288 c:FullAccounts 2022-04-01 2023-03-31 08975288 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 08975288









BLUE BALL GRANTCHESTER LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
BLUE BALL GRANTCHESTER LTD
REGISTERED NUMBER: 08975288

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2023
2022
2022
Note
£
£
£
£

FIXED ASSETS
  

Tangible assets
 4 
371,196
386,373

CURRENT ASSETS
  

Stocks
 5 
12,046
11,746

Debtors: amounts falling due within one year
 6 
2,323
-

Cash at bank and in hand
  
140,858
161,760

  
155,227
173,506

Creditors: amounts falling due within one year
 7 
(91,102)
(87,142)

NET CURRENT ASSETS
  
 
 
64,125
 
 
86,364

TOTAL ASSETS LESS CURRENT LIABILITIES
  
435,321
472,737

Creditors: amounts falling due after more than one year
 8 
(461,251)
(466,210)

  

NET (LIABILITIES)/ASSETS
  
(25,930)
6,527


CAPITAL AND RESERVES
  

Called up share capital 
 9 
2
2

Profit and loss account
  
(25,932)
6,525

  
(25,930)
6,527


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

Page 1

 
BLUE BALL GRANTCHESTER LTD
REGISTERED NUMBER: 08975288
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




T L Joseph
Director

Date: 17 November 2023

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
BLUE BALL GRANTCHESTER LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


GENERAL INFORMATION

Blue Ball Grantchester Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office is 57 Broadway, Grantchester, Cambridge, CB3 9NQ.
The Company's functional and presentational currency is GBP.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

GOING CONCERN

The Company had net liabilities of £25,930 at the balance sheet date. The financial statements are prepared on the going concern basis on the assumption that the Company will continue to receive financial support from its shareholders to provide sufficient funds to meet its liabilities as they fall due.

 
2.3

TURNOVER

Turnover comprises revenue recognised by the Company from the running of the Blue Ball Inn, exclusive of Value Added Tax. Revenue is recognised as the fair value of the consideration received and is recognised on a cash received basis. 

 
2.4

OPERATING LEASES: THE COMPANY AS LESSEE

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.5

PENSIONS

DEFINED CONTRIBUTION PENSION PLAN

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
BLUE BALL GRANTCHESTER LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.ACCOUNTING POLICIES (CONTINUED)


2.6
TANGIBLE FIXED ASSETS (CONTINUED)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property
-
2%
Plant and machinery
-
25%
Motor vehicles
-
25%
Fixtures and fittings
-
25%
Office equipment
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

STOCKS

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.8

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
BLUE BALL GRANTCHESTER LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 20 (2022 - 17).


4.


TANGIBLE FIXED ASSETS





Freehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Office equipment
Total

£
£
£
£
£
£



COST OR VALUATION


At 1 April 2022
418,692
14,149
23,500
22,694
8,785
487,820


Additions
-
-
-
1,837
-
1,837



At 31 March 2023

418,692
14,149
23,500
24,531
8,785
489,657



DEPRECIATION


At 1 April 2022
44,674
10,759
17,625
21,017
7,372
101,447


Charge for the year on owned assets
6,874
1,963
5,875
1,290
1,012
17,014



At 31 March 2023

51,548
12,722
23,500
22,307
8,384
118,461



NET BOOK VALUE



At 31 March 2023
367,144
1,427
-
2,224
401
371,196



At 31 March 2022
374,018
3,390
5,875
1,677
1,413
386,373


5.


STOCKS

2023
2022
£
£

Raw materials and consumables
12,046
11,746



6.


DEBTORS

2023
2022
£
£


Other debtors
2,323
-


Page 5

 
BLUE BALL GRANTCHESTER LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

7.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023
2022
£
£

Trade creditors
10,558
10,100

Corporation tax
-
4,440

Other taxation and social security
6,971
8,426

Other creditors
12,987
11,311

Accruals and deferred income
60,586
52,865

91,102
87,142


Other creditors include contributions of £145 (2022 - £111) payable to the Company's defined contribution pension scheme at the balance sheet date.


8.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2023
2022
£
£

Other creditors
461,251
466,210



9.


SHARE CAPITAL

2023
2022
£
£
ALLOTTED, CALLED UP AND FULLY PAID



2 (2022 - 2) Ordinary shares of £1 each
2
2



10.FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies that are not included in the balance sheet amount to £42,000 (2022 - £56,000).

 
Page 6