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Registered Number: 13432521


 

 

 

GARDNERS ARMS PREMIER LTD


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
HK Accountax Ltd
31 December 2023



....................................................
HK Accountax Ltd
16 Crendon Street

High Wycombe
HP13 6LW
22 August 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 174,999    174,999 
Tangible fixed assets 4 14,687    17,937 
189,686    192,936 
Current assets      
Stocks 68,500    45,000 
Debtors 12,500    12,500 
Cash at bank and in hand 1,969    1,230 
82,969    58,730 
Creditors: amount falling due within one year (321,251)   (296,245)
Net current assets (238,282)   (237,515)
 
Total assets less current liabilities (48,596)   (44,579)
Net assets (48,596)   (44,579)
 

Capital and reserves
     
Called up share capital 10    10 
Profit and loss account (48,606)   (44,589)
Shareholders' funds (48,596)   (44,579)
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 22 August 2024 and were signed on its behalf by:


-------------------------------
Alagathurai Jeevajothy
Director
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General Information
Gardners Arms Premier Ltd is a private company, limited by shares, registered in , registration number 13432521, registration address 2 Western Avenue, Northants Daventry, NN11 9EY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 7 (2022 : 5).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2023 174,999    174,999 
Additions  
Disposals  
At 31 December 2023 174,999    174,999 
Net book values
At 31 December 2023 174,999    174,999 
At 31 December 2022 174,999    174,999 


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 January 2023   20,500    20,500 
Additions 2,500      2,500 
Disposals    
At 31 December 2023 2,500    20,500    23,000 
Depreciation
At 01 January 2023   2,563    2,563 
Charge for year 625    5,125    5,750 
On disposals    
At 31 December 2023 625    7,688    8,313 
Net book values
Closing balance as at 31 December 2023 1,875    12,812    14,687 
Opening balance as at 01 January 2023   17,937    17,937 


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