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Company registration number: 14164937

Noah's Ark Zoo Enterprises Limited

Filleted Annual Report and Financial Statements

for the Year Ended 31 December 2023

 

Noah's Ark Zoo Enterprises Limited

Contents

Balance Sheet

1

Notes to the Financial Statements

2 to 5

 

Noah's Ark Zoo Enterprises Limited

(Registration number: 14164937)
Balance Sheet as at 31 December 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

15,690

-

Current assets

 

Stocks

5

80,293

-

Debtors

6

14,448

100

Cash at bank and in hand

 

192,527

-

 

287,268

100

Creditors: Amounts falling due within one year

7

(267,846)

-

Net current assets

 

19,422

100

Net assets

 

35,112

100

Capital and reserves

 

Called up share capital

100

100

Profit and loss account

35,012

-

Total equity

 

35,112

100

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The option not to file the profit and loss account and directors’ report has been taken.

Approved and authorised by the Board on 12 September 2024 and signed on its behalf by:
 


L Bush
Director

   
 

Noah's Ark Zoo Enterprises Limited

Notes to the Financial Statements
for the Year Ended 31 December 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Clevedon Road
Wraxall
BRISTOL
BS48 1PG

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are presented in Sterling (£).

Going concern

The financial statements have been prepared on a going concern basis.

Turnover recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured; and
it is probable that future economic benefits will flow to the entity.

Tangible assets

Tangible assets are stated at cost, less accumulated depreciation and accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

Noah's Ark Zoo Enterprises Limited

Notes to the Financial Statements
for the Year Ended 31 December 2023

Depreciation of tangible assets

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

4 - 10 years straight line

Fixtures and fittings

3 - 5 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

Noah's Ark Zoo Enterprises Limited

Notes to the Financial Statements
for the Year Ended 31 December 2023

Defined contribution pension obligation

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as an expense in the profit and loss account when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year was 84 (2022 - 3).

4

Tangible assets

Furniture, fittings and equipment
 £

Plant and machinery
 £

Total
£

Cost or valuation

Additions

7,212

9,674

16,886

At 31 December 2023

7,212

9,674

16,886

Depreciation

Charge for the year

715

481

1,196

At 31 December 2023

715

481

1,196

Carrying amount

At 31 December 2023

6,497

9,193

15,690

5

Stocks

2023
£

2022
£

Other stocks

80,293

-

6

Debtors

Current

2023
£

2022
£

Trade debtors

4,692

-

Other debtors

9,756

100

 

14,448

100

 

Noah's Ark Zoo Enterprises Limited

Notes to the Financial Statements
for the Year Ended 31 December 2023

7

Creditors

Creditors: amounts falling due within one year

Note

2023
£

2022
£

Due within one year

 

Trade creditors

 

26,897

-

Amounts owed to group undertakings and undertakings in which the company has a participating interest

8

110,165

-

Taxation and social security

 

13,762

-

Accruals and deferred income

 

67,121

-

Other creditors

 

49,901

-

 

267,846

-

8

Related party transactions

Summary of transactions with parent

The company has taken advantage of not dislcosing transactions with its parent company under FRS 102 Section 33.1A - Related Party Disclosures.

9

Audit Report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 19 September 2024 was Michelle Ferris BSC (Hons) FCA DChA, who signed for and on behalf of Albert Goodman LLP.