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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07527129 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07527129 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07527129 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07527129 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-28 07527129 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07527129 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07527129 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07527129 frs-core:UnlistedNon-exchangeTraded 2022-02-28 07527129 frs-core:UnlistedNon-exchangeTraded 2021-02-28 07527129 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-28 07527129 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07527129 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07527129 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07527129 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07527129 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07527129 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07527129 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 07527129 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-02-28 07527129 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07527129 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07527129 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07527129 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07527129 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-02-28 07527129 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07527129 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07527129 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07527129 dpl-frs:CostSales 2021-03-01 2022-02-28 07527129 dpl-frs:CostSales 2021-02-28 07527129 dpl-frs:CostSales 2022-02-28 07527129 dpl-frs:DistributionCosts 2021-03-01 2022-02-28 07527129 dpl-frs:AdministrativeExpenses 2021-03-01 2022-02-28 07527129 frs-bus:Director1 2021-03-01 2022-02-28 07527129 frs-bus:Director1 2021-02-28 07527129 frs-bus:Director1 2022-02-28 07527129 frs-bus:Director2 2021-03-01 2022-02-28 07527129 frs-bus:Director2 2021-02-28 07527129 frs-bus:Director2 2022-02-28 07527129 1 2021-03-01 2022-02-28 07527129 frs-core:CurrentFinancialInstruments 1 2022-02-28 07527129 frs-core:Non-currentFinancialInstruments 1 2022-02-28 07527129 2 2021-03-01 2022-02-28 07527129 frs-core:CurrentFinancialInstruments 2 2022-02-28 07527129 frs-core:Non-currentFinancialInstruments 2 2022-02-28 07527129 3 2021-03-01 2022-02-28 07527129 frs-core:CurrentFinancialInstruments 3 2022-02-28 07527129 frs-core:Non-currentFinancialInstruments 3 2022-02-28 07527129 4 2021-03-01 2022-02-28 07527129 frs-core:CurrentFinancialInstruments 4 2022-02-28 07527129 frs-core:Non-currentFinancialInstruments 4 2022-02-28 07527129 5 2021-03-01 2022-02-28 07527129 frs-core:CurrentFinancialInstruments 5 2022-02-28 07527129 frs-core:Non-currentFinancialInstruments 5 2022-02-28 07527129 6 2021-03-01 2022-02-28 07527129 frs-core:CurrentFinancialInstruments 6 2022-02-28 07527129 frs-core:Non-currentFinancialInstruments 6 2022-02-28 07527129 7 2021-03-01 2022-02-28 07527129 frs-core:CurrentFinancialInstruments 7 2022-02-28 07527129 frs-core:Non-currentFinancialInstruments 7 2022-02-28 07527129 8 2021-03-01 2022-02-28 07527129 frs-core:CurrentFinancialInstruments 8 2022-02-28 07527129 frs-core:Non-currentFinancialInstruments 8 2022-02-28 07527129 9 2021-03-01 2022-02-28 07527129 frs-core:CurrentFinancialInstruments 9 2022-02-28 07527129 frs-core:Non-currentFinancialInstruments 9 2022-02-28 07527129 10 2021-03-01 2022-02-28 07527129 frs-core:CurrentFinancialInstruments 10 2022-02-28 07527129 frs-core:Non-currentFinancialInstruments 10 2022-02-28 07527129 11 2021-03-01 2022-02-28 07527129 frs-core:CurrentFinancialInstruments 11 2022-02-28 07527129 frs-core:Non-currentFinancialInstruments 11 2022-02-28 07527129 12 2021-03-01 2022-02-28 07527129 frs-core:CurrentFinancialInstruments 12 2022-02-28 07527129 frs-core:Non-currentFinancialInstruments 12 2022-02-28 07527129 13 2021-03-01 2022-02-28 07527129 frs-core:CurrentFinancialInstruments 13 2022-02-28 07527129 frs-core:Non-currentFinancialInstruments 13 2022-02-28 07527129 14 2021-03-01 2022-02-28 07527129 frs-core:CurrentFinancialInstruments 14 2022-02-28 07527129 frs-core:Non-currentFinancialInstruments 14 2022-02-28 07527129 15 2021-03-01 2022-02-28 07527129 frs-core:CurrentFinancialInstruments 15 2022-02-28 07527129 frs-core:Non-currentFinancialInstruments 15 2022-02-28 07527129 16 2021-03-01 2022-02-28 07527129 frs-core:CurrentFinancialInstruments 16 2022-02-28 07527129 frs-core:Non-currentFinancialInstruments 16 2022-02-28 07527129 17 2021-03-01 2022-02-28 07527129 frs-core:CurrentFinancialInstruments 17 2022-02-28 07527129 frs-core:Non-currentFinancialInstruments 17 2022-02-28 07527129 18 2021-03-01 2022-02-28 07527129 frs-core:CurrentFinancialInstruments 18 2022-02-28 07527129 frs-core:Non-currentFinancialInstruments 18 2022-02-28 07527129 19 2021-03-01 2022-02-28 07527129 frs-core:CurrentFinancialInstruments 19 2022-02-28 07527129 frs-core:Non-currentFinancialInstruments 19 2022-02-28 07527129 20 2021-03-01 2022-02-28 07527129 frs-core:CurrentFinancialInstruments 20 2022-02-28 07527129 frs-core:Non-currentFinancialInstruments 20 2022-02-28 07527129 dpl-frs:Item1 2021-03-01 2022-02-28 07527129 dpl-frs:Item1 2021-02-28 07527129 dpl-frs:Item1 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item1 2021-03-01 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item1 2021-02-28 07527129 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 07527129 dpl-frs:DistributionCosts dpl-frs:Item1 2021-03-01 2022-02-28 07527129 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-03-01 2022-02-28 07527129 dpl-frs:Item2 2021-03-01 2022-02-28 07527129 dpl-frs:Item2 2021-02-28 07527129 dpl-frs:Item2 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item2 2021-03-01 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item2 2021-02-28 07527129 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 07527129 dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-02-28 07527129 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-02-28 07527129 dpl-frs:Item3 2021-03-01 2022-02-28 07527129 dpl-frs:Item3 2021-02-28 07527129 dpl-frs:Item3 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 07527129 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 07527129 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-02-28 07527129 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-02-28 07527129 dpl-frs:Item4 2021-03-01 2022-02-28 07527129 dpl-frs:Item4 2021-02-28 07527129 dpl-frs:Item4 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 07527129 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 07527129 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 07527129 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 07527129 dpl-frs:Item5 2021-03-01 2022-02-28 07527129 dpl-frs:Item5 2021-02-28 07527129 dpl-frs:Item5 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 07527129 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 07527129 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 07527129 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 07527129 dpl-frs:Item6 2021-03-01 2022-02-28 07527129 dpl-frs:Item6 2021-02-28 07527129 dpl-frs:Item6 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 07527129 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 07527129 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 07527129 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 07527129 dpl-frs:Item7 2021-03-01 2022-02-28 07527129 dpl-frs:Item7 2021-02-28 07527129 dpl-frs:Item7 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 07527129 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 07527129 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 07527129 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 07527129 dpl-frs:Item8 2021-03-01 2022-02-28 07527129 dpl-frs:Item8 2021-02-28 07527129 dpl-frs:Item8 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 07527129 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 07527129 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 07527129 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 07527129 dpl-frs:Item9 2021-03-01 2022-02-28 07527129 dpl-frs:Item9 2021-02-28 07527129 dpl-frs:Item9 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 07527129 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 07527129 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 07527129 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 07527129 dpl-frs:Item10 2021-03-01 2022-02-28 07527129 dpl-frs:Item10 2021-02-28 07527129 dpl-frs:Item10 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 07527129 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 07527129 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 07527129 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 07527129 dpl-frs:Item11 2021-03-01 2022-02-28 07527129 dpl-frs:Item11 2021-02-28 07527129 dpl-frs:Item11 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 07527129 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 07527129 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 07527129 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 07527129 dpl-frs:Item12 2021-03-01 2022-02-28 07527129 dpl-frs:Item12 2021-02-28 07527129 dpl-frs:Item12 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 07527129 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 07527129 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 07527129 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 07527129 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 07527129 1 2021-03-01 2022-02-28 07527129 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 07527129
Lodge and Chapter Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
First 4 Enterprise Ltd T/A Business Sense
M.I.C.B Pm.Dip
The Business Centre 1 Peniel Green Road
Llansamlet
Swansea
SA7 9AP
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07527129
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 700 700
Cash at bank and in hand 61 278
761 978
Creditors: Amounts Falling Due Within One Year 5 (4,161 ) (4,162 )
NET CURRENT ASSETS (LIABILITIES) (3,400 ) (3,184 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,400 ) (3,184 )
Creditors: Amounts Falling Due After More Than One Year 6 (3,927 ) (3,731 )
NET LIABILITIES (7,327 ) (6,915 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (7,427 ) (7,015 )
SHAREHOLDERS' FUNDS (7,327) (6,915)
For the year ending 28 February 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Colin Grey
Director
24/11/2023
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Lodge and Chapter Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07527129 . The registered office is The Business Centre 1 Peniel Green Road, Llansamlet, Swansea, SA7 9AP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
0Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 700 700
700 700
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1 2
Bank loans and overdrafts 464 464
Directors' loan accounts 3,696 3,696
4,161 4,162
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 2,578 3,731
Directors loan account 1,349 -
3,927 3,731
Page 2
Page 3
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 3