Company Registration No. 07203550 (England and Wales)
BIVOUAC SWINTON LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JANUARY 2024
PAGES FOR FILING WITH REGISTRAR
6 Queen Street
Leeds
West Yorkshire
LS1 2TW
BIVOUAC SWINTON LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
BIVOUAC SWINTON LIMITED
COMPANY INFORMATION
Directors
Mr M W P Cunliffe-Lister
Mrs F C Cunliffe-Lister
Company number
07203550
Registered office
High Knowle Farm
Knowle Lane
Ilton
Ripon
HG4 4JZ
Accountants
TC Group
6 Queen Street
Leeds
West Yorkshire
LS1 2TW
BIVOUAC SWINTON LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2024
31 January 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
592,100
573,699
Current assets
Stocks
6,513
3,646
Debtors
4
54,430
13,941
Cash at bank and in hand
6,458
20,043
67,401
37,630
Creditors: amounts falling due within one year
5
(205,814)
(127,443)
Net current liabilities
(138,413)
(89,813)
Total assets less current liabilities
453,687
483,886
Creditors: amounts falling due after more than one year
6
(913,542)
(893,542)
Net liabilities
(459,855)
(409,656)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(459,955)
(409,756)
Total equity
(459,855)
(409,656)
BIVOUAC SWINTON LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2024
31 January 2024
- 2 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 7 August 2024 and are signed on its behalf by:
Mr M W P Cunliffe-Lister
Director
Company Registration No. 07203550
BIVOUAC SWINTON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024
- 3 -
1
Accounting policies
Company information

Bivouac Swinton Limited is a private company limited by shares incorporated in England and Wales. The registered office is High Knowle Farm, Knowle Lane, Ilton, Ripon, HG4 4JZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.true

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

 

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

BIVOUAC SWINTON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
1
Accounting policies
(Continued)
- 4 -
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings
10 - 60 years straight line
Leasehold Improvements
depreciated over the life of the lease
Plant and machinery
10 years straight line
Fixtures and fittings
5 years straight line
Motor vehicles
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

 

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

BIVOUAC SWINTON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
1
Accounting policies
(Continued)
- 5 -
1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

 

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
20
22
BIVOUAC SWINTON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
- 6 -
3
Tangible fixed assets
Land and buildings
Leasehold Improvements
Plant and machinery
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 February 2023
340,959
535,085
19,873
233,800
2,010
1,131,727
Additions
52,406
6,889
-
0
10,913
-
0
70,208
At 31 January 2024
393,365
541,974
19,873
244,713
2,010
1,201,935
Depreciation and impairment
At 1 February 2023
118,120
239,055
15,035
184,679
1,139
558,028
Depreciation charged in the year
13,336
21,435
1,509
15,309
218
51,807
At 31 January 2024
131,456
260,490
16,544
199,988
1,357
609,835
Carrying amount
At 31 January 2024
261,909
281,484
3,329
44,725
653
592,100
At 31 January 2023
222,839
296,030
4,838
49,121
871
573,699
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
46,592
409
Prepayments and accrued income
7,838
13,532
54,430
13,941
5
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
187,577
83,793
Taxation and social security
1,351
13,746
Other creditors
2,585
1,471
Accruals and deferred income
14,301
28,433
205,814
127,443
BIVOUAC SWINTON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
- 7 -
6
Creditors: amounts falling due after more than one year
2024
2023
£
£
Other creditors
913,542
893,542
7
Directors' transactions

As at the balance sheet date, the company owed Mr M W P Cunliffe-Lister £913,542 (2023 - £893,542). The loan is interest free.

2024-01-312023-02-01false07 August 2024CCH SoftwareCCH Accounts Production 2024.100No description of principal activityMr M W P Cunliffe-ListerMrs F C Cunliffe-Listerfalsefalse072035502023-02-012024-01-3107203550bus:Director12023-02-012024-01-3107203550bus:Director22023-02-012024-01-3107203550bus:RegisteredOffice2023-02-012024-01-31072035502024-01-31072035502023-01-3107203550core:LandBuildingscore:OwnedOrFreeholdAssets2024-01-3107203550core:LandBuildingscore:LeasedAssetsHeldAsLessee2024-01-3107203550core:PlantMachinery2024-01-3107203550core:FurnitureFittings2024-01-3107203550core:MotorVehicles2024-01-3107203550core:LandBuildingscore:OwnedOrFreeholdAssets2023-01-3107203550core:LandBuildingscore:LeasedAssetsHeldAsLessee2023-01-3107203550core:PlantMachinery2023-01-3107203550core:FurnitureFittings2023-01-3107203550core:MotorVehicles2023-01-3107203550core:CurrentFinancialInstrumentscore:WithinOneYear2024-01-3107203550core:CurrentFinancialInstrumentscore:WithinOneYear2023-01-3107203550core:Non-currentFinancialInstrumentscore:AfterOneYear2024-01-3107203550core:Non-currentFinancialInstrumentscore:AfterOneYear2023-01-3107203550core:CurrentFinancialInstruments2024-01-3107203550core:CurrentFinancialInstruments2023-01-3107203550core:ShareCapital2024-01-3107203550core:ShareCapital2023-01-3107203550core:RetainedEarningsAccumulatedLosses2024-01-3107203550core:RetainedEarningsAccumulatedLosses2023-01-3107203550core:LandBuildingscore:OwnedOrFreeholdAssets2023-02-012024-01-3107203550core:LandBuildingscore:LongLeaseholdAssets2023-02-012024-01-3107203550core:PlantMachinery2023-02-012024-01-3107203550core:FurnitureFittings2023-02-012024-01-3107203550core:MotorVehicles2023-02-012024-01-31072035502022-02-012023-01-3107203550core:LandBuildingscore:OwnedOrFreeholdAssets2023-01-3107203550core:LandBuildingscore:LeasedAssetsHeldAsLessee2023-01-3107203550core:PlantMachinery2023-01-3107203550core:FurnitureFittings2023-01-3107203550core:MotorVehicles2023-01-31072035502023-01-3107203550core:LandBuildingscore:LeasedAssetsHeldAsLessee2023-02-012024-01-3107203550core:Non-currentFinancialInstruments2024-01-3107203550core:Non-currentFinancialInstruments2023-01-3107203550bus:PrivateLimitedCompanyLtd2023-02-012024-01-3107203550bus:SmallCompaniesRegimeForAccounts2023-02-012024-01-3107203550bus:FRS1022023-02-012024-01-3107203550bus:AuditExemptWithAccountantsReport2023-02-012024-01-3107203550bus:FullAccounts2023-02-012024-01-31xbrli:purexbrli:sharesiso4217:GBP