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REGISTERED NUMBER: 09000510 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Churchfield House Ltd

Churchfield House Ltd (Registered number: 09000510)






Contents of the Financial Statements
for the year ended 30 April 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Churchfield House Ltd

Company Information
for the year ended 30 April 2024







DIRECTORS: Mrs A Burton
Mrs M Douglas
P Henry
Mrs A Knowles
Mrs M Tomlinson
Mrs L Wilson
Mrs L Mitchell





SECRETARY: Mrs L Mitchell





REGISTERED OFFICE: Church Field House
Church Street
Great Harwood
BB6 7RE





REGISTERED NUMBER: 09000510 (England and Wales)





ACCOUNTANTS: Mayes Business Partnership Ltd
Chartered Certified Accountants
22-28 Willow Street
Accrington
Lancashire
BB5 1LP

Churchfield House Ltd (Registered number: 09000510)

Abridged Balance Sheet
30 April 2024

30/4/24 30/4/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,295 9,222

CURRENT ASSETS
Stocks 2,815 968
Debtors 5 399 -
Cash at bank and in hand 24,167 27,480
27,381 28,448
CREDITORS
Amounts falling due within one year 2,257 2,392
NET CURRENT ASSETS 25,124 26,056
TOTAL ASSETS LESS CURRENT
LIABILITIES

32,419

35,278

PROVISIONS FOR LIABILITIES 1,007 -
NET ASSETS 31,412 35,278

RESERVES
Income and expenditure account 31,412 35,278
31,412 35,278

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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 surplus or deficit 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.

Churchfield House Ltd (Registered number: 09000510)

Abridged Balance Sheet - continued
30 April 2024


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2024 and were signed on its behalf by:




Mrs L Wilson - Director P Henry - Director




Mrs L Mitchell - Director


Churchfield House Ltd (Registered number: 09000510)

Notes to the Financial Statements
for the year ended 30 April 2024

1. STATUTORY INFORMATION

Churchfield House Ltd is a private company, limited by guarantee , 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.

The company operates a restaurant and tea room for the sale of food and drink. Sales of goods are recognised on sale to the customer, which is considered the point of delivery. Retail sales are usually by cash, credit or payment card. There is no right to return goods and services provided and any issues are handled at the point of delivery, subject to certain conditions regarding the usage. The company does not operate any loyalty programmes, however, vouchers are sold for future use and provision for those vouchers not redeemed at the year end date is made in deferred income.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% 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.

Financial instruments
Basic financial assets, including trade and other receivables, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

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.


Churchfield House Ltd (Registered number: 09000510)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

2. ACCOUNTING POLICIES - continued
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 surplus or deficit on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 12 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023 20,192
Additions 504
At 30 April 2024 20,696
DEPRECIATION
At 1 May 2023 10,970
Charge for year 2,431
At 30 April 2024 13,401
NET BOOK VALUE
At 30 April 2024 7,295
At 30 April 2023 9,222

5. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30/4/24 30/4/23
£    £   
Other debtors 219 -

6. LIMITED BY GUARANTEE

The company is limited by guarantee and does not have any share capital. The level of guarantee given is £1.