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dpl-frs:CostSales dpl-frs:Item12 2022-02-28 05045030 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 05045030 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 05045030 1 2021-03-01 2022-02-28 05045030 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 05045030
The Vault Bar Limited
Financial Statements
For The Year Ended 28 February 2023
Trek Accountants
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05045030
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 330,357 333,977
330,357 333,977
CURRENT ASSETS
Stocks 5 5,116 4,500
Cash at bank and in hand 11,976 20,978
17,092 25,478
Creditors: Amounts Falling Due Within One Year 6 (220,737 ) (205,612 )
NET CURRENT ASSETS (LIABILITIES) (203,645 ) (180,134 )
TOTAL ASSETS LESS CURRENT LIABILITIES 126,712 153,843
Creditors: Amounts Falling Due After More Than One Year 7 (104,166 ) (124,866 )
NET ASSETS 22,546 28,977
CAPITAL AND RESERVES
Called up share capital 8 1,100 1,100
Profit and Loss Account 21,446 27,877
SHAREHOLDERS' FUNDS 22,546 28,977
Page 1
Page 2
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
Mrs Jacqueline East
Director
24th November 2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Vault Bar Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05045030 . The registered office is Suite 2 The Barbican Centre Lustleigh Close, Marsh Barton Trading Estate, Exeter, Devon, EX2 8PW.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No depreciation
Fixtures & Fittings 18% Reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 5)
5 5
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 March 2022 313,865 72,172 386,037
As at 28 February 2023 313,865 72,172 386,037
Depreciation
As at 1 March 2022 - 52,060 52,060
Provided during the period - 3,620 3,620
As at 28 February 2023 - 55,680 55,680
...CONTINUED
Page 3
Page 4
Net Book Value
As at 28 February 2023 313,865 16,492 330,357
As at 1 March 2022 313,865 20,112 333,977
5. Stocks
2023 2022
£ £
Materials 5,116 4,500
5,116 4,500
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 501 -
Bank loans and overdrafts 15,434 15,434
Other taxes and social security 2,331 2,412
VAT 2,573 2,411
Directors' loan accounts 199,898 185,355
220,737 205,612
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 104,166 124,866
104,166 124,866
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,100 1,100
Page 4