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KEHOE'S ALE MUSEUM LIMITED

Unaudited Financial Statements

for the Year Ended 30 April 2024






KEHOE'S ALE MUSEUM LIMITED (REGISTERED NUMBER: 02917693)

Contents of the Financial Statements
for the Year Ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5

Chartered Accountants' Report 6

KEHOE'S ALE MUSEUM LIMITED

Company Information
for the Year Ended 30 April 2024







DIRECTOR: M Kehoe



REGISTERED OFFICE: 4 Northwest Business Park
Servia Hill
Leeds
West Yorkshire
LS6 2QH



REGISTERED NUMBER: 02917693 (England and Wales)



ACCOUNTANTS: Botros & Co
Chartered Accountants
4 Northwest Business Park
Servia Hill
Leeds
West Yorkshire
LS6 2QH



BANKERS: Virgin money
107 Main Street
Bingley
West Yorkshire
BD16 2HX

KEHOE'S ALE MUSEUM LIMITED (REGISTERED NUMBER: 02917693)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 161,350 172,936
161,350 172,936

CURRENT ASSETS
Stocks 2,840 6,500
Debtors 6 184,062 248,043
Cash at bank and in hand 649,507 298,650
836,409 553,193
CREDITORS
Amounts falling due within one year 7 239,287 70,498
NET CURRENT ASSETS 597,122 482,695
TOTAL ASSETS LESS CURRENT
LIABILITIES

758,472

655,631

PROVISIONS FOR LIABILITIES 13,747 13,747
NET ASSETS 744,725 641,884

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 743,725 640,884
SHAREHOLDERS' FUNDS 744,725 641,884

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 director acknowledges his 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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 August 2024 and were signed by:



M Kehoe - Director


KEHOE'S ALE MUSEUM LIMITED (REGISTERED NUMBER: 02917693)

Notes to the Financial Statements
for the Year Ended 30 April 2024


1. STATUTORY INFORMATION

Kehoe's Ale Museum Limited 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 represents the amount derived from the provision of goods and services after deduction of trade discounts and value added tax.


Intangible fixed assets
Goodwill, being the amount paid in connection with the acquisition of a business in 1996, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

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 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.

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.

KEHOE'S ALE MUSEUM LIMITED (REGISTERED NUMBER: 02917693)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 22,500
AMORTISATION
At 1 May 2023
and 30 April 2024 22,500
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Improvements
Short to Plant and
leasehold property machinery
£    £    £   
COST
At 1 May 2023 119,776 23,000 178,659
Additions - - -
At 30 April 2024 119,776 23,000 178,659
DEPRECIATION
At 1 May 2023 119,775 - 77,237
Charge for year - - 15,213
At 30 April 2024 119,775 - 92,450
NET BOOK VALUE
At 30 April 2024 1 23,000 86,209
At 30 April 2023 1 23,000 101,422

KEHOE'S ALE MUSEUM LIMITED (REGISTERED NUMBER: 02917693)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


5. TANGIBLE FIXED ASSETS - continued

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2023 111,557 10,728 443,720
Additions 12,828 - 12,828
At 30 April 2024 124,385 10,728 456,548
DEPRECIATION
At 1 May 2023 63,045 10,727 270,784
Charge for year 9,201 - 24,414
At 30 April 2024 72,246 10,727 295,198
NET BOOK VALUE
At 30 April 2024 52,139 1 161,350
At 30 April 2023 48,512 1 172,936

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 562 10,543
Other debtors 183,500 237,500
184,062 248,043

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 73,947 26,846
Taxation and social security 29,532 9,191
Other creditors 135,808 34,461
239,287 70,498

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Kehoe's Ale Museum Limited


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kehoe's Ale Museum Limited for the year ended 30 April 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Kehoe's Ale Museum Limited in accordance with the terms of our engagement letter dated 11 April 1994. Our work has been undertaken solely to prepare for your approval the financial statements of Kehoe's Ale Museum Limited and state those matters that we have agreed to state to the director of Kehoe's Ale Museum Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kehoe's Ale Museum Limited and its director for our work or for this report.

It is your duty to ensure that Kehoe's Ale Museum Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Kehoe's Ale Museum Limited. You consider that Kehoe's Ale Museum Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Kehoe's Ale Museum Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Botros & Co
Chartered Accountants
4 Northwest Business Park
Servia Hill
Leeds
West Yorkshire
LS6 2QH


12 August 2024