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dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 07186530 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 07186530 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 07186530 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 07186530 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 07186530 dpl-frs:Item12 2021-09-01 2022-08-31 07186530 dpl-frs:Item12 2021-08-31 07186530 dpl-frs:Item12 2022-08-31 07186530 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 07186530 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 07186530 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 07186530 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 07186530 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 07186530 1 2021-09-01 2022-08-31 07186530 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 07186530
Hollybush Inn Makeney Limited
Financial Statements
For The Year Ended 31 August 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07186530
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 38,798 42,282
38,798 42,282
CURRENT ASSETS
Stocks 4 13,090 15,907
Debtors 5 10,855 263
Cash at bank and in hand 60,850 33,932
84,795 50,102
Creditors: Amounts Falling Due Within One Year 6 (40,065 ) (40,917 )
NET CURRENT ASSETS (LIABILITIES) 44,730 9,185
TOTAL ASSETS LESS CURRENT LIABILITIES 83,528 51,467
NET ASSETS 83,528 51,467
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 83,428 51,367
SHAREHOLDERS' FUNDS 83,528 51,467
Page 1
Page 2
For the year ending 31 August 2023 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 C J Wilbraham
Director
8 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. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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:
Leasehold 10% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 10% Reducing Balance
1.4. 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.
1.5. 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 years 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.
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 assets reflect 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.
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1.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 29 (2022: 35)
29 35
3. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2022 59,254 3,600 43,192 106,046
Additions - - 1,474 1,474
As at 31 August 2023 59,254 3,600 44,666 107,520
Depreciation
As at 1 September 2022 39,327 675 23,762 63,764
Provided during the period 2,031 900 2,027 4,958
As at 31 August 2023 41,358 1,575 25,789 68,722
Net Book Value
As at 31 August 2023 17,896 2,025 18,877 38,798
As at 1 September 2022 19,927 2,925 19,430 42,282
4. Stocks
2023 2022
£ £
Stock 13,090 15,907
13,090 15,907
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 8,694 -
Other taxes and social security - 263
Director's loan account 2,161 -
10,855 263
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 6,733 8,552
Bank loans and overdrafts - 7,822
Corporation tax 8,787 459
VAT 24,545 19,511
Other creditors - 4,573
40,065 40,917
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
9. General Information
Hollybush Inn Makeney Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07186530 . The registered office is Holly Bush Inn Holly Bush Lane, Makeney, Belper, Derbyshire, DE56 0RX.
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