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Registered number: 11668525
BEA'S CHURCH OF ROCK N' ROLL LTD
Financial Statements
For The Year Ended 30 November 2023
MSE Business Management LLP
Association of Chartered Certified Accountants
1st Floor
104 Oxford Street
London
Greater London
W1D 1LP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11668525
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,553 11,106
7,553 11,106
CURRENT ASSETS
Debtors 5 141,544 303,533
Cash at bank and in hand 515,539 212,695
657,083 516,228
Creditors: Amounts Falling Due Within One Year 6 (85,316 ) (98,068 )
NET CURRENT ASSETS (LIABILITIES) 571,767 418,160
TOTAL ASSETS LESS CURRENT LIABILITIES 579,320 429,266
NET ASSETS 579,320 429,266
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 579,319 429,265
SHAREHOLDERS' FUNDS 579,320 429,266
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Miss Beatrice Laus
Director
16/08/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
BEA'S CHURCH OF ROCK N' ROLL LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11668525 . The registered office is 1st Floor, 104 Oxford Street, London, W1D 1LP.
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 Value Added Tax. Turnover includes revenue earned from the sale of goods and from the rendering of services in the form of live performances. 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 live performnce.

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:
Plant & Machinery 25% straight line
2.4. Financial Instruments
The company has only basic financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities

Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2022 21,384
Additions 2,151
As at 30 November 2023 23,535
Depreciation
As at 1 December 2022 10,278
Provided during the period 5,704
As at 30 November 2023 15,982
Net Book Value
As at 30 November 2023 7,553
As at 1 December 2022 11,106
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 96,066
Prepayments and accrued income 118,285 84,352
Other debtors 1,184 122,100
VAT 5,790 -
Director's loan account 16,285 1,015
141,544 303,533
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 595 32,860
Bank loans and overdrafts 34 -
Corporation tax 45,718 9,282
VAT - 1,463
Other creditors - 20,669
Accruals and deferred income 38,969 33,794
85,316 98,068
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7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Miss Beatrice Laus 1,015 18,270 3,000 - 16,285
The above loan is unsecured and was paid within 9 months after year end. Interest at the rate of 2.25% has been charged by the company on the loan. 
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