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REGISTERED NUMBER: 10502013 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

BOHELLA BARS LIMITED

BOHELLA BARS LIMITED (REGISTERED NUMBER: 10502013)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BOHELLA BARS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: S Miller





SECRETARY: Ms A L Ridgway





REGISTERED OFFICE: Bohella Bar
St Mawes Social Club
St Mawes
TRURO
Cornwall
TR2 5AL





REGISTERED NUMBER: 10502013 (England and Wales)





ACCOUNTANTS: Lang Bennetts
The Old Carriage Works
Moresk Road
TRURO
Cornwall
TR1 1DG

BOHELLA BARS LIMITED (REGISTERED NUMBER: 10502013)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 26,894 10,391

CURRENT ASSETS
Stocks 5,426 5,688
Debtors 5 908 1,180
Cash at bank and in hand 145,463 215,058
151,797 221,926
CREDITORS
Amounts falling due within one year 6 62,487 91,858
NET CURRENT ASSETS 89,310 130,068
TOTAL ASSETS LESS CURRENT
LIABILITIES

116,204

140,459

CREDITORS
Amounts falling due after more than one
year

7

(15,041

)

(24,660

)

PROVISIONS FOR LIABILITIES (5,044 ) (1,876 )
NET ASSETS 96,119 113,923

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 96,019 113,823
96,119 113,923

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BOHELLA BARS LIMITED (REGISTERED NUMBER: 10502013)

BALANCE SHEET - continued
30 NOVEMBER 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 March 2024 and were signed by:





S Miller - Director


BOHELLA BARS LIMITED (REGISTERED NUMBER: 10502013)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Bohella Bars Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised to turnover on delivery of goods and services to customers.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 20% on cost
Plant and machinery etc - 20% on cost and 15% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

BOHELLA BARS LIMITED (REGISTERED NUMBER: 10502013)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 December 2022 4,616 30,940 35,556
Additions - 24,754 24,754
Disposals - (9,167 ) (9,167 )
At 30 November 2023 4,616 46,527 51,143
DEPRECIATION
At 1 December 2022 3,441 21,724 25,165
Charge for year 392 7,859 8,251
Eliminated on disposal - (9,167 ) (9,167 )
At 30 November 2023 3,833 20,416 24,249
NET BOOK VALUE
At 30 November 2023 783 26,111 26,894
At 30 November 2022 1,175 9,216 10,391

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 908 1,180

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 9,500 9,500
Trade creditors 2,494 4,716
Taxation and social security 4,600 21,390
Other creditors 45,893 56,252
62,487 91,858

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 15,041 24,660

8. RELATED PARTY DISCLOSURES

During the year the director withdrew net funds of £12,201. At 30 November 2023, the Director was owed £42,799 by the company. (2022: £55,000.)

The Director's current account is free of interest and repayable on demand.