2022-07-012023-06-302023-06-30false13467105GOLDEN FRY BODMIN 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GOLDEN FRY BODMIN LTD

Registered Number
13467105
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

GOLDEN FRY BODMIN LTD
Company Information
for the year from 1 July 2022 to 30 June 2023

Directors

MAY, Gerald Roger
MAY, Philip Roger

Registered Address

79 Higher Bore Street
Bodmin
PL31 1JT

Registered Number

13467105 (England and Wales)
GOLDEN FRY BODMIN LTD
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets329,46731,733
Tangible assets4100,979112,705
130,446144,438
Current assets
Stocks1,139576
Debtors-2,312
Cash at bank and on hand5,91915,456
7,05818,344
Creditors amounts falling due within one year(88,621)(92,720)
Net current assets (liabilities)(81,563)(74,376)
Total assets less current liabilities48,88370,062
Creditors amounts falling due after one year(12,891)(30,399)
Provisions for liabilities(4,402)(3,524)
Net assets31,59036,139
Capital and reserves
Called up share capital5150
Profit and loss account31,53936,089
Shareholders' funds31,59036,139
The financial statements were approved and authorised for issue by the Board of Directors on 21 February 2024, and are signed on its behalf by:
MAY, Gerald Roger
Director
Registered Company No. 13467105
GOLDEN FRY BODMIN LTD
Notes to the Financial Statements
for the year ended 30 June 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year65
3.Intangible assets

Total

£
Cost or valuation
At 01 July 2231,733
At 30 June 2329,467
Amortisation and impairment
Charge for year2,266
Net book value
At 30 June 2329,467
At 30 June 2231,733
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 July 22139,774
Additions13,391
At 30 June 23153,165
Depreciation and impairment
At 01 July 2227,069
Charge for year25,117
At 30 June 2352,186
Net book value
At 30 June 23100,979
At 30 June 22112,705
5.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
MAY, Gerald Roger29,576(111,662)(110,338)28,252
MAY, Philip Roger0(1)(10,307)10,306
29,576(111,663)(120,645)38,558