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Registered Number: 10439771
England and Wales

 

 

 

THE BULL & WILLOW LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 December 2021

End date: 30 November 2022
 
 
Notes
 
2022
£
  2021
£
Fixed assets      
Intangible fixed assets 3 70,148    88,248 
Tangible fixed assets 4 8,764    2,942 
78,912    91,190 
Current assets      
Stocks 18,742    19,450 
Debtors 187,624    55,415 
Cash at bank and in hand (24,663)   38,991 
181,703    113,856 
Creditors: amount falling due within one year (256,368)   (201,360)
Net current liabilities (74,665)   (87,504)
 
Total assets less current liabilities 4,247    3,686 
Provisions for liabilities (2,518)   (2,601)
Net assets 1,729    1,085 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 1,629    985 
Shareholder's funds 1,729    1,085 
 


For the year ended 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 26 October 2023 and were signed on its behalf by:


-------------------------------
Satendra Singh
Director
1
General Information
THE BULL & WILLOW LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10439771, registration address 2 Maldon Road, Great Totham, Maldon, London.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Software License
Software License is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the Software License of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 33 Reducing Balance
Fixtures and Fittings 36 Reducing Balance
Computer Equipment 25 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

There are on an average 38 employees in the company
Average number of employees during the year was 24 (2021 : 38).
3.

Intangible fixed assets

Cost Goodwill   Other   Total
  £   £   £
At 01 December 2021 175,000    2,400    177,400 
Additions    
Disposals    
At 30 November 2022 175,000    2,400    177,400 
Amortisation
At 01 December 2021 87,500    1,652    89,152 
Charge for year 17,500    600    18,100 
On disposals    
At 30 November 2022 105,000    2,252    107,252 
Net book values
At 30 November 2022 70,000    148    70,148 
At 30 November 2021 87,500    748    88,248 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 December 2021 4,309    15,342    4,258    23,909 
Additions   5,824    3,834    9,658 
Disposals      
At 30 November 2022 4,309    21,166    8,092    33,567 
Depreciation
At 01 December 2021 1,631    15,071    4,265    20,967 
Charge for year 272    2,423    1,141    3,836 
On disposals      
At 30 November 2022 1,903    17,494    5,406    24,803 
Net book values
Closing balance as at 30 November 2022 2,406    3,672    2,686    8,764 
Opening balance as at 01 December 2021 2,678    271    (7)   2,942 


5.

Related Party

There are Monies given to 7 Spices Restaurant Limited & London Bulls Limited which are under the same ownership.
There are Monies due to KOSK Restaurant Pvt Ltd which are under the same ownership.

2