Acorah Software Products - Accounts Production 15.0.500 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 09861310 Mrs Louise Fraser Mr Kevin Fraser iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09861310 2022-11-30 09861310 2023-11-30 09861310 2022-12-01 2023-11-30 09861310 frs-core:CurrentFinancialInstruments 2023-11-30 09861310 frs-core:Non-currentFinancialInstruments 2023-11-30 09861310 frs-core:ComputerEquipment 2023-11-30 09861310 frs-core:ComputerEquipment 2022-12-01 2023-11-30 09861310 frs-core:ComputerEquipment 2022-11-30 09861310 frs-core:FurnitureFittings 2023-11-30 09861310 frs-core:FurnitureFittings 2022-12-01 2023-11-30 09861310 frs-core:FurnitureFittings 2022-11-30 09861310 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-30 09861310 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-01 2023-11-30 09861310 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 09861310 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 09861310 frs-core:MotorVehicles 2023-11-30 09861310 frs-core:MotorVehicles 2022-12-01 2023-11-30 09861310 frs-core:MotorVehicles 2022-11-30 09861310 frs-core:ShareCapital 2023-11-30 09861310 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 09861310 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 09861310 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 09861310 frs-bus:SmallEntities 2022-12-01 2023-11-30 09861310 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 09861310 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 09861310 frs-bus:Director1 2022-12-01 2023-11-30 09861310 frs-bus:Director2 2022-12-01 2023-11-30 09861310 frs-countries:EnglandWales 2022-12-01 2023-11-30 09861310 2021-11-30 09861310 2022-11-30 09861310 2021-12-01 2022-11-30 09861310 frs-core:CurrentFinancialInstruments 2022-11-30 09861310 frs-core:Non-currentFinancialInstruments 2022-11-30 09861310 frs-core:ShareCapital 2022-11-30 09861310 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 09861310
The Westbrook Public House Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Baadal Accountancy Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09861310
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 76,108 85,920
76,108 85,920
CURRENT ASSETS
Stocks 5 18,010 19,510
Debtors 6 16,379 18,637
Cash at bank and in hand 13,889 38,245
48,278 76,392
Creditors: Amounts Falling Due Within One Year 7 (117,016 ) (127,628 )
NET CURRENT ASSETS (LIABILITIES) (68,738 ) (51,236 )
TOTAL ASSETS LESS CURRENT LIABILITIES 7,370 34,684
Creditors: Amounts Falling Due After More Than One Year 8 (39,116 ) (62,397 )
NET LIABILITIES (31,746 ) (27,713 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (31,846 ) (27,813 )
SHAREHOLDERS' FUNDS (31,746) (27,713)
Page 1
Page 2
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Kevin Fraser
Director
17/07/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Westbrook Public House Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09861310 . The registered office is Premier Business House 43-45 Sanders Road, Finedon Road Industrial Estate, Wellingborough, NN8 4NL.
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:
Freehold 15% RBM
Leasehold 15% RBM
Motor Vehicles 15% RBM
Fixtures & Fittings 15% RBM
Computer Equipment 25% RBM
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 37 (2022: 27)
37 27
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2022 69,957 34,521 75,504 2,873 182,855
Additions - - 3,830 - 3,830
As at 30 November 2023 69,957 34,521 79,334 2,873 186,685
...CONTINUED
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Depreciation
As at 1 December 2022 47,531 9,580 38,748 1,076 96,935
Provided during the period 3,364 3,741 6,088 449 13,642
As at 30 November 2023 50,895 13,321 44,836 1,525 110,577
Net Book Value
As at 30 November 2023 19,062 21,200 34,498 1,348 76,108
As at 1 December 2022 22,426 24,941 36,756 1,797 85,920
5. Stocks
2023 2022
£ £
Materials 8,500 9,500
Finished goods 1,010 1,010
Work in progress 8,500 9,000
18,010 19,510
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 16,379 18,637
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 37,740 20,236
Other creditors 78,189 108,015
Taxation and social security 1,087 (623 )
117,016 127,628
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 37,116 33,397
Amounts owed to participating interests 2,000 29,000
39,116 62,397
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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