Registered number: 06528001 | ||||||||
FOR THE YEAR ENDED 30/09/2023 | ||||||||
Prepared By: | ||||||||
N B Lancaster & Co | ||||||||
Chartered Accountants | ||||||||
6 Brunswick Street | ||||||||
Carlisle | ||||||||
Cumbria | ||||||||
CA1 1PN |
Heather Glen Country House Limited | ||||||||
ACCOUNTS | ||||||||
FOR THE YEAR ENDED 30/09/2023 | ||||||||
DIRECTORS | ||||||||
SECRETARY | ||||||||
Mrs J A Glover-Smith | ||||||||
REGISTERED OFFICE | ||||||||
COMPANY DETAILS | ||||||||
Private company limited by shares registered in EW - England and Wales, registered number 06528001 | ||||||||
BANKERS | ||||||||
HSBC Bank Plc | ||||||||
ACCOUNTANTS | ||||||||
N B Lancaster & Co | ||||||||
Chartered Accountants | ||||||||
6 Brunswick Street | ||||||||
Carlisle | ||||||||
Cumbria | ||||||||
CA1 1PN |
Heather Glen Country House Limited | ||||||||
ACCOUNTS | ||||||||
FOR THEYEARENDED30/09/2023 | ||||||||
CONTENTS | ||||||||
Page | ||||||||
Directors' Report | - | |||||||
Accountants' Report | - | |||||||
Statement Of Comprehensive Income | - | |||||||
Balance Sheet | 3 | |||||||
Notes To The Accounts | 4 | |||||||
The following do not form part of the statutory financial statements: | ||||||||
Trading And Profit And Loss Account | - | |||||||
Profit And Loss Account Summaries | - |
Heather Glen Country House Limited | ||||||||
BALANCE SHEET AT | ||||||||||
2023 | 2022 | |||||||||
Notes | £ | £ | ||||||||
FIXED ASSETS | ||||||||||
Tangible assets | 3 | |||||||||
CURRENT ASSETS | ||||||||||
Stock | ||||||||||
Debtors | 5 | |||||||||
Cash at bank and in hand | ||||||||||
731,156 | 255,019 | |||||||||
CREDITORS: Amounts falling due within one year | 6 | |||||||||
NET CURRENT LIABILITIES | ( | (605,354) | ||||||||
TOTAL ASSETS LESS CURRENT LIABILITIES | ( | ( | ||||||||
CREDITORS: Amounts falling due after more than one year | 7 | 32,893 | 38,258 | |||||||
NET LIABILITIES | ( | ( | ||||||||
CAPITAL AND RESERVES | ||||||||||
Called up share capital | 8 | |||||||||
Profit and loss account | (126,896) | (220,707) | ||||||||
SHAREHOLDERS' FUNDS | ( | ( | ||||||||
Approved by the board on | ||||||||||
............................. | ||||||||||
Director | ||||||||||
Heather Glen Country House Limited | ||||||||
NOTES TO THE ACCOUNTS | ||||||||||
FOR THE YEAR ENDED 30/09/2023 | ||||||||||
1. ACCOUNTING POLICIES |
1a. Basis Of Accounting | ||||||||
The accounts have been prepared under the historical cost convention. | ||||||||
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 . |
1b. Going Concern | ||||||||
These financial statements have not been prepared on the going concern basis. |
1c. Depreciation | ||||||||
Land And Buildings | straight line 2% | |||||||
Plant and Machinery | reducing balance 25% | |||||||
Commercial Vehicles | reducing balance 20% | |||||||
Fixtures and Fittings | reducing balance 20% | |||||||
Equipment | reducing balance 20% |
1d. Stocks | ||||||||
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. | ||||||||
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs. |
1e. Pension Costs | ||||||||
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year. |
1f. Leases | ||||||||
Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease. All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term. |
Heather Glen Country House Limited | ||||||||
2. EMPLOYEES | ||||||
2023 | 2022 | |||||
No. | No. | |||||
Average number of employees | 15 | |||||
3. TANGIBLE FIXED ASSETS | ||||||||||||
Land And | Plant and | Commercial | Fixtures | |||||||||
Buildings | Machinery | Vehicles | and Fittings | Equipment | Total | |||||||
£ | £ | £ | £ | £ | £ | |||||||
Cost | ||||||||||||
At 01/10/2022 | 480,048 | 62,837 | 13,399 | 92,832 | 41,252 | 690,368 | ||||||
Additions | - | - | - | 24,084 | 3,028 | 27,112 | ||||||
Disposals | (480,048) | - | - | - | - | (480,048) | ||||||
At 30/09/2023 | - | 62,837 | 13,399 | 116,916 | 44,280 | 237,432 | ||||||
Depreciation | ||||||||||||
At 01/10/2022 | 112,902 | 33,179 | 8,844 | 77,582 | 34,866 | 267,373 | ||||||
Disposals | (112,902) | - | - | - | - | (112,902) | ||||||
For the year | - | 7,415 | 911 | 7,867 | 1,883 | 18,076 | ||||||
At 30/09/2023 | - | 40,594 | 9,755 | 85,449 | 36,749 | 172,547 | ||||||
Net Book Amounts | ||||||||||||
At 30/09/2023 | 64,885 | |||||||||||
At 30/09/2022 | 422,995 | |||||||||||
4. STOCK | 2023 | 2022 | ||||
£ | £ | |||||
Stock comprises: | ||||||
Stock | ||||||
5. DEBTORS | 2023 | 2022 | ||||||
£ | £ | |||||||
Amounts falling due within one year | ||||||||
Other debtors | 8,008 | 6,282 | ||||||
Amounts due from group companies | 714,689 | 217,228 | ||||||
Prepayments | - | 351 | ||||||
722,697 | 223,861 | |||||||
Heather Glen Country House Limited | ||||||||
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||||||
2023 | 2022 | |||||||
£ | £ | |||||||
VAT | 54,007 | 55,040 | ||||||
Other tax and social security creditors | 2,557 | 3,493 | ||||||
Directors current account | 755,438 | 747,334 | ||||||
Bank loans and overdrafts | 2,396 | - | ||||||
Bank loan | 5,205 | 5,046 | ||||||
Trade creditors | 52,152 | 31,190 | ||||||
Other creditors | - | 3,456 | ||||||
Accruals | 18,199 | 14,814 | ||||||
889,954 | 860,373 | |||||||
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | ||||||||
2023 | 2022 | |||||||
£ | £ | |||||||
Bank loans (unsecured) >1yr | 32,893 | 38,258 | ||||||
32,893 | 38,258 | |||||||
8. SHARE CAPITAL | 2023 | 2022 | ||||||
£ | £ | |||||||
Allotted, issued and fully paid: | ||||||||
90 | 90 | |||||||
90 | 90 | |||||||
9. RELATED PARTY TRANSACTIONS | |||||||||||||||||||||||||||||||||||||
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10. PARENT UNDERTAKING | ||||||||
The company is a 100% subsidiary of Heather Glen Limited whose registered office is The Heather Glen, Ainstable, Carlisle, CA4 9QQ. | ||||||||
Heather Glen Country House Limited | ||||||||
11. GOING CONCERN | ||||||||
At the balance sheet date the company's liabilities exceeded its assets. The company has received assurances from the directors that they will continue to give financial support to the company for the twelve months from the date of signing these financial statements. | ||||||||
12. ADDITIONAL INFORMATION | ||||||||
The company is a private company, limited by shares and registered in England & Wales. | ||||||||
The company's registered number is 06528001. | ||||||||
The company's registered office is The Heather Glen, Ainstable, Carlisle CA4 9QQ. |