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2022-07-31 12094611 dpl-frs:Item12 2021-08-01 2022-07-31 12094611 dpl-frs:Item12 2021-07-31 12094611 dpl-frs:Item12 2022-07-31 12094611 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 12094611 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 12094611 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 12094611 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 12094611 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 12094611 1 2021-08-01 2022-07-31 12094611 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 12094611
Hire The Bar Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Starfish Accounting Ltd
ICAEW
The Bowler Barn
Bartletts Court
Littlewick Green
Berkshire
SL6 3RX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12094611
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,112 5,516
5,112 5,516
CURRENT ASSETS
Stocks 5 6,338 5,632
Debtors 6 1,019 4,111
Cash at bank and in hand 28 5,784
7,385 15,527
Creditors: Amounts Falling Due Within One Year 7 (1,848 ) (22,354 )
NET CURRENT ASSETS (LIABILITIES) 5,537 (6,827 )
TOTAL ASSETS LESS CURRENT LIABILITIES 10,649 (1,311 )
NET ASSETS/(LIABILITIES) 10,649 (1,311 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 10,648 (1,312 )
SHAREHOLDERS' FUNDS 10,649 (1,311)
Page 1
Page 2
For the year ending 31 July 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
Tom Lissimore
Director
13/02/2024
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
Hire The Bar Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12094611 . The registered office is The Bungalow at the Chapel House, Tysea Hill, Stapleford Abbotts, Romford, RM4 1JU.
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 over 3 or 5 years
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. 
2.7. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
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Page 4
2.8. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2022 7,965
Additions 1,407
As at 31 July 2023 9,372
Depreciation
As at 1 August 2022 2,449
Provided during the period 1,811
As at 31 July 2023 4,260
Net Book Value
As at 31 July 2023 5,112
As at 1 August 2022 5,516
5. Stocks
2023 2022
£ £
Stock 6,338 5,632
6,338 5,632
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 125 3,406
Other debtors 894 705
1,019 4,111
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (234 ) 5,106
Corporation tax 1,150 -
Other taxes and social security 519 3,608
Other creditors 413 13,640
1,848 22,354
Page 4
Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
9. Ultimate Controlling Party
The company's ultimate controlling party is Tom Lissimore by virtue of his ownership of 100% of the issued share capital in the company.
Page 5