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Reports Dated : 21/02/2024 Registered Number: 07370605
England & Northern Ireland

 

 

 

FINESSE CASINOS AND DISCOS LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2022

End date: 30 September 2023
Director Andy Newman
Registered Number 07370605
Registered Office 61a High Street South
Rushden
Northants
NN10 0RA
Accountants Denton Tavara Ltd
61a High Street South
Rushden
NN10 0RA
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 30 September 2023.
Principal activities
Principal activity of the company during the financial year was of the hire of casino equipment and associated items.
Director
The director who served the company throughout the year was as follows:
Andy Newman
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Andy Newman
Director

Date approved: 21 February 2024
2
Accountants report
You consider that the company is exempt from an audit for the year ended 30 September 2023 . You have acknowledged, on the Statement of Financial Position , your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.



....................................................
Denton Tavara Ltd
61a High Street South
Rushden
NN10 0RA
21 February 2024
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 2,547    2,882 
2,547    2,882 
Current assets      
Debtors 4 22,821    29,518 
Cash at bank and in hand 7,132    1,509 
29,953    31,027 
Creditors: amount falling due within one year 5 (18,747)   (16,973)
Net current assets 11,206    14,054 
 
Total assets less current liabilities 13,753    16,936 
Creditors: amount falling due after more than one year 6 (10,950)   (13,723)
Accruals and deferred income (2,088)   (2,372)
Provisions for liabilities 7 (484)   (548)
Net assets 231    293 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 131    193 
Shareholder's funds 231    293 
 


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

Director's 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 director acknowledges 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 financial statements were approved by the director on 21 February 2024 and were signed by:


-------------------------------
Andy Newman
Director
4
General Information
Finesse Casinos and Discos Limited is a private company, limited by shares, registered in England & Northern Ireland, registration number 07370605, registration address 61a High Street South, Rushden, Northants, NN10 0RA.

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.
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.
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 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Reducing Balance
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.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 October 2022 23,783    16,695    541    41,019 
Additions     514    514 
Disposals      
At 30 September 2023 23,783    16,695    1,055    41,533 
Depreciation
At 01 October 2022 22,435    15,215    487    38,137 
Charge for year 337    370    142    849 
On disposals      
At 30 September 2023 22,772    15,585    629    38,986 
Net book values
Closing balance as at 30 September 2023 1,011    1,110    426    2,547 
Opening balance as at 01 October 2022 1,348    1,480    54    2,882 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 2,024    7,771 
Other Debtors 20,797    21,747 
22,821    29,518 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 6,580    4,359 
Bank Loans & Overdrafts 2,316    1,860 
Corporation Tax 3,420    6,527 
Other Creditors 2,023    2,023 
VAT 4,408    2,204 
18,747    16,973 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans and Overdrafts 10,950    13,723 
10,950    13,723 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 548    974 
Deferred Tax Charged to Profit & Loss (64)   (426)
484    548 

5