Caseware UK (AP4) 2023.0.135 2023.0.135 2022-12-312022-12-312022-02-11The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falsetrue38false 13910616 2022-02-10 13910616 2022-02-11 2022-12-31 13910616 2021-02-11 2022-02-10 13910616 2022-12-31 13910616 c:Director1 2022-02-11 2022-12-31 13910616 d:CurrentFinancialInstruments 2022-12-31 13910616 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13910616 d:ShareCapital 2022-12-31 13910616 d:RetainedEarningsAccumulatedLosses 2022-12-31 13910616 c:OrdinaryShareClass1 2022-02-11 2022-12-31 13910616 c:OrdinaryShareClass1 2022-12-31 13910616 c:FRS102 2022-02-11 2022-12-31 13910616 c:AuditExempt-NoAccountantsReport 2022-02-11 2022-12-31 13910616 c:FullAccounts 2022-02-11 2022-12-31 13910616 c:PrivateLimitedCompanyLtd 2022-02-11 2022-12-31 13910616 e:PoundSterling 2022-02-11 2022-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13910616














EH BRISTOL LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD FROM 11 FEBRUARY 2022 TO 31 DECEMBER 2022

 
EH BRISTOL LIMITED
REGISTERED NUMBER:13910616

BALANCE SHEET
AS AT 31 DECEMBER 2022

2022
Note
£

  

Current assets
  

Stocks
 4 
36,339

Cash at bank and in hand
 5 
691,070

  
727,409

Creditors: amounts falling due within one year
 6 
(594,374)

Net current assets
  
 
 
133,035

Total assets less current liabilities
  
133,035

  

Net assets
  
133,035


Capital and reserves
  

Called up share capital 
 7 
1

Profit and loss account
  
133,034

  
133,035


The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 April 2024.




H El Azhar
Director

The notes on pages 2 to 4 form part of these financial statements.

1

 
EH BRISTOL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

1.


General information

EH Bristol Limited is a private company, limited by shares, registered in England and Wales, registered number 13910616. The registered office address is 18 Blake Street, York, YO1 8QG.
The principal activity of the company during the period was that of running exhibitions.
The company was incorporated on 11 February 2022 and commenced trading on 10 April 2022.
The company shortened its accounting period from 28 February 2023 to 31 December 2022.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The company's functional and presentational currency is pound sterling.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue from the sale of tickets and merchandise.
Turnover from the sale of tickets is recognised on the date that the ticket is utilised by the
customer and turnover from the sale of merchandise is recognised at the point of sale.

 
2.3

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

2

 
EH BRISTOL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

2.Accounting policies (continued)

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

 Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition
of financial assets and liabilities like trade and other debtors and creditors, loans from banks and
other third parties and loans to related parties.


3.


Employees

The average monthly number of employees, including directors, during the period was 38.


4.


Stocks

2022
£

Finished goods
36,339



5.


Cash and cash equivalents

2022
£

Cash at bank and in hand
691,070


3

 
EH BRISTOL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

6.


Creditors: Amounts falling due within one year

2022
£

Trade creditors
12,648

Amounts owed to group undertakings
432,952

Corporation tax
42,648

Other taxation and social security
95,042

Other creditors
3,584

Accruals and deferred income
7,500

594,374



7.


Share capital

2022
£
Allotted, called up and fully paid


1 Ordinary share of £1.00
1


On incorporation, the company issued 1 ordinary share with a nominal value of £1 per share.


8.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £2,327. Contributions totalling £1,148 were payable to the fund at the balance sheet date and are included in other creditors.


9.


Related party transactions

No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35.

 
4