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Registered number: 08798502
Canary Social Club Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
Graver & Co Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08798502
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 98,411 100,059
98,411 100,059
CURRENT ASSETS
Stocks 5 3,334 2,892
Debtors 6 1,577 1,647
Cash at bank and in hand 170,969 139,903
175,880 144,442
Creditors: Amounts Falling Due Within One Year 7 (11,128 ) (9,741 )
NET CURRENT ASSETS (LIABILITIES) 164,752 134,701
TOTAL ASSETS LESS CURRENT LIABILITIES 263,163 234,760
NET ASSETS 263,163 234,760
Income and Expenditure Account 263,163 234,760
MEMBERS' FUNDS 263,163 234,760
Page 1
Page 2
For the year ending 31 October 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 Income and Expenditure Account.
On behalf of the board
Mrs Dawn Power
Director
Mr Brian Waller
Director
23rd February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Canary Social Club Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 08798502 . The registered office is 2 Station Road, Brundall, Norfolk, NR13 5LA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises of income generated by individuals who have paid a membership fee entitling them to use the club's services. In addition to membership based income the Company also receives an income from renting out part of the premises to outside organisations. All income is derived from activities within the UK.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 0%
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 -
Sales, marketing and distribution 3 2
4 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 November 2022 92,282 7,513 14,901 114,696
Additions - 395 - 395
As at 31 October 2023 92,282 7,908 14,901 115,091
Depreciation
As at 1 November 2022 - 6,146 8,491 14,637
Provided during the period - 441 1,602 2,043
As at 31 October 2023 - 6,587 10,093 16,680
Net Book Value
As at 31 October 2023 92,282 1,321 4,808 98,411
As at 1 November 2022 92,282 1,367 6,410 100,059
5. Stocks
2023 2022
£ £
Stock - bar 3,334 2,892
3,334 2,892
Page 4
Page 5
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 253
Prepayments and accrued income 1,577 1,394
1,577 1,647
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,975 2,164
Corporation tax 6,078 4,535
VAT 544 2,024
Other creditors - 440
Accruals and deferred income 531 578
11,128 9,741
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 5