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Registered number: 10606971
High St Bar Co Limited
Unaudited Financial Statements
For the Period 1 March 2023 to 4 January 2024
Courtview Accounting Ltd
483 Green Lanes
London
N13 4BS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10606971
4 January 2024 28 February 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 15,180
- 15,180
CURRENT ASSETS
Stocks 5 - 600
Cash at bank and in hand - 1,354
- 1,954
Creditors: Amounts Falling Due Within One Year 6 (71,828 ) (72,806 )
NET CURRENT ASSETS (LIABILITIES) (71,828 ) (70,852 )
TOTAL ASSETS LESS CURRENT LIABILITIES (71,828 ) (55,672 )
NET LIABILITIES (71,828 ) (55,672 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (71,928 ) (55,772 )
SHAREHOLDERS' FUNDS (71,828) (55,672)
Page 1
Page 2
For the period ending 4 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Profit and Loss Account.
On behalf of the board
Mr Edward Murdoch
Director
19/01/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
High St Bar Co Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10606971 . The registered office is 12 Salisbury Gardens, Dudley Road, Ventnor, Isle of Wight.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2023: NIL)
1 -
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Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 March 2023 34,177 500 45,616 911 81,204
Disposals (34,177 ) (500 ) (45,616 ) (911 ) (81,204 )
Depreciation
As at 1 March 2023 27,859 435 37,006 724 66,024
Disposals (27,859 ) (435 ) (37,006 ) (724 ) (66,024 )
As at 4 January 2024 - - - - -
Net Book Value
As at 4 January 2024 - - - - -
As at 1 March 2023 6,318 65 8,610 187 15,180
5. Stocks
4 January 2024 28 February 2023
£ £
Finished goods - 600
- 600
6. Creditors: Amounts Falling Due Within One Year
4 January 2024 28 February 2023
£ £
Trade creditors (1 ) 11,804
VAT 7,547 5,342
Bounce back loan 21,276 28,284
Accruals and deferred income - 2,500
Director's loan account 43,006 24,876
71,828 72,806
7. Share Capital
4 January 2024 28 February 2023
Allotted, Called up and fully paid 100 100
8. Ultimate Controlling Party
The company's ultimate controlling party is Christopher Goode & Ricky Goode by virtue of their joint ownership of 100% of the issued share capital in the company.
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