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REGISTERED NUMBER: 02108155 (England and Wales)













EAST HERTS MINIATURE RAILWAY SOCIETY LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023






EAST HERTS MINIATURE RAILWAY SOCIETY LTD (REGISTERED NUMBER: 02108155)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 4


EAST HERTS MINIATURE RAILWAY SOCIETY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: P Perkiss
B W Harvey
O J Copsey
L Harding
J S Mansfield





SECRETARY: J S Mansfield





REGISTERED OFFICE: 255 Green Lanes
Palmers Green
London
N13 4XE





REGISTERED NUMBER: 02108155 (England and Wales)





ACCOUNTANTS: John Crook & Partners
Chartered Accountants
255 Green Lanes
Palmers Green
London
N13 4XE

EAST HERTS MINIATURE RAILWAY SOCIETY LTD (REGISTERED NUMBER: 02108155)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Stocks 174 174
Debtors 4 3,240 2,693
Cash at bank and in hand 85,667 69,180
89,081 72,047
CREDITORS
Amounts falling due within one year 5 79,876 76,406
NET CURRENT ASSETS/(LIABILITIES) 9,205 (4,359 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,205

(4,359

)

RESERVES
Income and expenditure account 9,205 (4,359 )
9,205 (4,359 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

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 Board of Directors and authorised for issue on 27 June 2024 and were signed on its behalf by:





L Harding - Director


EAST HERTS MINIATURE RAILWAY SOCIETY LTD (REGISTERED NUMBER: 02108155)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

East Herts Miniature Railway Society 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 represents the amount derived from the provision of goods and services falling within the company's activities excluding Value Added Tax..

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Deferred taxation
Provision is made at current rates for taxation deferred in respect of all material timing differences.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Corporation tax repayable 75 75
Prepayments 3,165 2,618
3,240 2,693

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Corporation tax 85 -
Value added tax 1,563 56
Other creditors 1,335 1,236
Amount due to related company 76,893 75,114
79,876 76,406

EAST HERTS MINIATURE RAILWAY SOCIETY LTD (REGISTERED NUMBER: 02108155)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

6. RELATED PARTY DISCLOSURES

The company paid charges for leasing plant to Where Supply Co. Limited totalling £2,000 (2022 £2,000)

Where Supply Co. Limited has the same members and directors as East Herts Miniature Railway Society Limited.

The amount shown in respect of related companies under note 6 is in respect of Where Supply Co. Limited.