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REGISTERED NUMBER: 00174671 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

THE BECKENHAM AND DISTRICT ALLOTMENT
SOCIETY LIMITED

THE BECKENHAM AND DISTRICT ALLOTMENT
SOCIETY LIMITED (REGISTERED NUMBER: 00174671)






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


THE BECKENHAM AND DISTRICT ALLOTMENT
SOCIETY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: C Randell





REGISTERED OFFICE: 245/247 Clock House Road
Beckenham
Kent
BR3 4LE





REGISTERED NUMBER: 00174671 (England and Wales)





ACCOUNTANTS: Edwards Chartered Accountants
409-411 Croydon Road
Beckenham
Kent
BR3 3PP

THE BECKENHAM AND DISTRICT ALLOTMENT
SOCIETY LIMITED (REGISTERED NUMBER: 00174671)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 5 20,123 20,123
Cash at bank 214 291
20,337 20,414
CREDITORS
Amounts falling due within one year 6 480 480
NET CURRENT ASSETS 19,857 19,934
TOTAL ASSETS LESS CURRENT
LIABILITIES

19,857

19,934

CAPITAL AND RESERVES
Called up share capital 18 19
Capital redemption reserve 498 497
Retained earnings 19,341 19,418
19,857 19,934

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 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 24 June 2024 and were signed by:





C Randell - Director


THE BECKENHAM AND DISTRICT ALLOTMENT
SOCIETY LIMITED (REGISTERED NUMBER: 00174671)

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

1. STATUTORY INFORMATION

The Beckenham And District Allotment Society 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost

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.

3. EMPLOYEES AND DIRECTORS

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

THE BECKENHAM AND DISTRICT ALLOTMENT
SOCIETY LIMITED (REGISTERED NUMBER: 00174671)

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

4. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST
At 1 January 2023
and 31 December 2023 29,110
DEPRECIATION
At 1 January 2023
and 31 December 2023 29,110
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 20,123 20,123

The company has entered into a management agreement with the London Borough of Bromley whereby allotment sites are managed by the company. It collects the rents and pays out monies for repairs, water rates and other running costs on behalf of the council. Any unspent monies on the termination of the agreement is payable to the council on demand.

The amounts received and expended during the year were £20,686 and £20,727 respectively (2022: £18,147 and £18,957 respectively).

The balance outstanding at 31st December 2023 amounted to £20,123 overdrawn (2022: £20,123 overdrawn) and therefore is reflected as a debtor.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other creditors 480 480