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THE COWSHED TEAROOMS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023






THE COWSHED TEAROOMS LTD (REGISTERED NUMBER: 11096833)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE COWSHED TEAROOMS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: N Sisson
M Sisson
F Sisson
A Sisson





REGISTERED OFFICE: The Cowshed Tearooms
No Mans Lane
Dale Abbey
Derby
DE7 4PH





REGISTERED NUMBER: 11096833 (England and Wales)





ACCOUNTANTS: Sibbalds Limited
Chartered Accountants and Business Advisers
Oakhurst House
57 Ashbourne Road
Derby
Derbyshire
DE22 3FS

THE COWSHED TEAROOMS LTD (REGISTERED NUMBER: 11096833)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 133,808 138,479

CURRENT ASSETS
Stocks 4,150 3,200
Debtors 5 - 1,567
Cash at bank and in hand 44,437 14,289
48,587 19,056
CREDITORS
Amounts falling due within one year 6 67,203 66,703
NET CURRENT LIABILITIES (18,616 ) (47,647 )
TOTAL ASSETS LESS CURRENT LIABILITIES 115,192 90,832

CREDITORS
Amounts falling due after more than one
year

7

(14,809

)

(25,780

)

PROVISIONS FOR LIABILITIES 8 (7,100 ) -
NET ASSETS 93,283 65,052

CAPITAL AND RESERVES
Called up share capital 9 4 4
Retained earnings 93,279 65,048
SHAREHOLDERS' FUNDS 93,283 65,052

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

THE COWSHED TEAROOMS LTD (REGISTERED NUMBER: 11096833)

BALANCE SHEET - continued
31 DECEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 April 2024 and were signed on its behalf by:





N Sisson - Director


THE COWSHED TEAROOMS LTD (REGISTERED NUMBER: 11096833)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

The Cowshed Tearooms Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Outdoor buildings - 3% on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance

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 Statement of Income and Retained Earnings, 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.

THE COWSHED TEAROOMS LTD (REGISTERED NUMBER: 11096833)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2022 - 28 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
Outdoor to Plant and and
buildings property machinery fittings Totals
£    £    £    £    £   
COST
At 1 January 2023 35,821 64,484 33,226 27,966 161,497
Additions - - 368 2,399 2,767
At 31 December 2023 35,821 64,484 33,594 30,365 164,264
DEPRECIATION
At 1 January 2023 2,867 - 11,009 9,142 23,018
Charge for year 1,075 - 3,361 3,002 7,438
At 31 December 2023 3,942 - 14,370 12,144 30,456
NET BOOK VALUE
At 31 December 2023 31,879 64,484 19,224 18,221 133,808
At 31 December 2022 32,954 64,484 22,217 18,824 138,479

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors - 1,567

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,140 9,870
Trade creditors 1,836 -
Taxation and social security 34,063 20,318
Other creditors 21,164 36,515
67,203 66,703

THE COWSHED TEAROOMS LTD (REGISTERED NUMBER: 11096833)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 14,809 25,780

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 7,100 -

Deferred
tax
£   
Provided during year 7,100
Balance at 31 December 2023 7,100

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
1 Ordinary A £1 1 1
1 Ordinary B £1 1 1
1 Ordinary C £1 1 1
1 Ordinary D £1 1 1
4 4