2023-05-01 2024-04-30 false No description of principal activity Capium Accounts Production 1.1 10737731 bus:FullAccounts 2023-05-01 2024-04-30 10737731 bus:FRS102 2023-05-01 2024-04-30 10737731 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 10737731 bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 10737731 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 10737731 2023-05-01 2024-04-30 10737731 2024-04-30 10737731 bus:RegisteredOffice 2023-05-01 2024-04-30 10737731 core:WithinOneYear 2024-04-30 10737731 core:AfterOneYear 2024-04-30 10737731 bus:Director1 2023-05-01 2024-04-30 10737731 bus:Director1 2024-04-30 10737731 bus:Director1 2022-05-01 2023-04-30 10737731 bus:Director2 2023-05-01 2024-04-30 10737731 bus:Director2 2024-04-30 10737731 bus:Director2 2022-05-01 2023-04-30 10737731 2022-05-01 10737731 bus:LeadAgentIfApplicable 2023-05-01 2024-04-30 10737731 2022-05-01 2023-04-30 10737731 2023-04-30 10737731 core:WithinOneYear 2023-04-30 10737731 core:AfterOneYear 2023-04-30 10737731 bus:EntityAccountantsOrAuditors 2022-05-01 2023-04-30 10737731 bus:OrdinaryShareClass1 2023-05-01 2024-04-30 10737731 bus:OrdinaryShareClass1 2024-04-30 10737731 bus:OrdinaryShareClass1 2022-05-01 2023-04-30 10737731 bus:OrdinaryShareClass1 2023-04-30 10737731 core:LandBuildings 2023-05-01 2024-04-30 10737731 core:LandBuildings 2024-04-30 10737731 core:LandBuildings 2023-04-30 10737731 core:PlantMachinery 2023-05-01 2024-04-30 10737731 core:PlantMachinery 2024-04-30 10737731 core:PlantMachinery 2023-04-30 10737731 core:FurnitureFittings 2023-05-01 2024-04-30 10737731 core:FurnitureFittings 2024-04-30 10737731 core:FurnitureFittings 2023-04-30 10737731 core:ComputerEquipment 2023-05-01 2024-04-30 10737731 core:ComputerEquipment 2024-04-30 10737731 core:ComputerEquipment 2023-04-30 10737731 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-04-30 10737731 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-04-30 10737731 core:CostValuation core:Non-currentFinancialInstruments 2024-04-30 10737731 core:CostValuation core:Non-currentFinancialInstruments 2023-04-30 10737731 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-04-30 10737731 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-04-30 10737731 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-04-30 10737731 core:Non-currentFinancialInstruments 2024-04-30 10737731 core:Non-currentFinancialInstruments 2023-04-30 10737731 core:ShareCapital 2024-04-30 10737731 core:ShareCapital 2023-04-30 10737731 core:RetainedEarningsAccumulatedLosses 2024-04-30 10737731 core:RetainedEarningsAccumulatedLosses 2023-04-30 10737731 dpl:Item1 2023-05-01 10737731 dpl:Item1 2024-04-30 10737731 dpl:Item1 2022-05-01 10737731 dpl:Item1 2023-04-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 10737731
England and Wales

 

 

 

BEECH FARM COTTAGES LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Directors G D Kirk
K L Kirk
Registered Number 10737731
Registered Office Beech Farm Cottages
Main Street
Wrelton
Pickering
YO18 8PG
Accountants Blue Peak
100 Berkshire Place
GF33
Winnersh
RG41 5RD
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 1,794,703    1,826,024 
1,794,703    1,826,024 
Current assets      
Debtors 4 237   
Cash at bank and in hand 19,950    42,329 
20,187    42,329 
Creditors: amount falling due within one year 5 (813,591)   (933,403)
Net current assets (793,404)   (891,074)
 
Total assets less current liabilities 1,001,299    934,950 
Creditors: amount falling due after more than one year 6 (622,913)   (593,333)
Provisions for liabilities 7 (72,254)   (80,085)
Net assets 306,132    261,532 
 

Capital and reserves
     
Called up share capital 8 4    4 
Profit and loss account 306,128    261,528 
Shareholders' funds 306,132    261,532 
 


For the year ended 30 April 2024 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 financial statements were approved by the board of directors on 25 July 2024 and were signed on its behalf by:


-------------------------------
G D Kirk
Director
2
General Information
Beech Farm Cottages Ltd is a private company, limited by shares, registered in England and Wales, registration number 10737731, registration address Beech Farm Cottages, Main Street, Wrelton, Pickering, YO18 8PG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard).
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.


The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.


Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted.
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.
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:
Plant and Machinery 5 Years Straight Line
Fixtures and Fittings 5 Years Straight Line
Computer Equipment 5 Years Straight Line
Improvements to property 5 Years Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
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 4 (2023 : 4).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £   £   £
At 01 May 2023 1,700,000    921    358,683    2,223    35,966    2,097,793 
Additions     12,944        12,944 
Disposals          
At 30 April 2024 1,700,000    921    371,627    2,223    35,966    2,110,737 
Depreciation
At 01 May 2023   273    254,879    851    15,768    271,771 
Charge for year   184    36,654    444    6,981    44,263 
On disposals          
At 30 April 2024   457    291,533    1,295    22,749    316,034 
Net book values
Closing balance as at 30 April 2024 1,700,000    464    80,094    928    13,217    1,794,703 
Opening balance as at 01 May 2023 1,700,000    648    103,805    1,372    20,199    1,826,024 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
PAYE & Social Security 237   
237   

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Bank Loans & Overdrafts 10,000    10,000 
Corporation Tax 21,888    14,140 
PAYE & Social Security   57 
Accrued Expenses   1,634 
Other Creditors 100    100 
Wages & Salaries Control Account   1,066 
Deferred Income 109,065    129,274 
Directors' Current Accounts 654,474    751,597 
VAT 18,064    25,535 
813,591    933,403 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 622,913    593,333 
622,913    593,333 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 72,254    80,085 
72,254    80,085 

8.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
4 Ordinary shares of £1.00 each  
 

3