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REGISTERED NUMBER: 05070678 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

B AND H LEISURE (YORKSHIRE) LIMITED

B AND H LEISURE (YORKSHIRE) LIMITED (REGISTERED NUMBER: 05070678)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B AND H LEISURE (YORKSHIRE) LIMITED

COMPANY INFORMATION
For The Year Ended 31 December 2023







DIRECTORS: Mr N J Palmer
Mr I R Palmer
Mrs R J Palmer Bunting





REGISTERED OFFICE: Crows Nest Farm
Gristhorpe
Filey
YO14 9PS





REGISTERED NUMBER: 05070678 (England and Wales)





ACCOUNTANTS: Fortus Limited
Business Advisors & Accountants
5&6 Manor Court
Manor Garth
Scarborough
North Yorkshire
YO11 3TU

B AND H LEISURE (YORKSHIRE) LIMITED (REGISTERED NUMBER: 05070678)

BALANCE SHEET
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 8,070 8,070
Tangible assets 5 192,911 192,911
Investment property 6 - 280,000
200,981 480,981

CURRENT ASSETS
Stocks - 2,200
Debtors 7 909 64,745
Cash at bank - 73,037
909 139,982
CREDITORS
Amounts falling due within one year 8 - 69,073
NET CURRENT ASSETS 909 70,909
TOTAL ASSETS LESS CURRENT LIABILITIES 201,890 551,890

PROVISIONS FOR LIABILITIES 7,941 7,941
NET ASSETS 193,949 543,949

CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 9 - 6,040
Retained earnings 9 193,849 537,809
SHAREHOLDERS' FUNDS 193,949 543,949

B AND H LEISURE (YORKSHIRE) LIMITED (REGISTERED NUMBER: 05070678)

BALANCE SHEET - continued
31 December 2023


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 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 June 2024 and were signed on its behalf by:





Mr I R Palmer - Director


B AND H LEISURE (YORKSHIRE) LIMITED (REGISTERED NUMBER: 05070678)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2023


1. STATUTORY INFORMATION

B And H Leisure (Yorkshire) 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 2% on cost
Plant and machinery - varying rates on reducing balance
Fixtures, fittings & equipment - 15% on reducing balance
Motor vehicles - 25% on reducing balance

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

B AND H LEISURE (YORKSHIRE) LIMITED (REGISTERED NUMBER: 05070678)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 4 ).

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 121,040
AMORTISATION
At 1 January 2023
and 31 December 2023 112,970
NET BOOK VALUE
At 31 December 2023 8,070
At 31 December 2022 8,070

5. TANGIBLE FIXED ASSETS
Improvements Fixtures,
to Plant and fittings Motor
property machinery & equipment vehicles Totals
£    £    £    £    £   
COST
At 1 January 2023
and 31 December 2023 196,798 99,420 24,167 450 320,835
DEPRECIATION
At 1 January 2023
and 31 December 2023 34,082 76,316 17,076 450 127,924
NET BOOK VALUE
At 31 December 2023 162,716 23,104 7,091 - 192,911
At 31 December 2022 162,716 23,104 7,091 - 192,911

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2023 280,000
Disposals (280,000 )
At 31 December 2023 -
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 280,000

B AND H LEISURE (YORKSHIRE) LIMITED (REGISTERED NUMBER: 05070678)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2023


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by group undertakings 909 -
Other debtors - 64,745
909 64,745

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 26
Taxation and social security - 21,155
Other creditors - 47,892
- 69,073

9. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 January 2023 537,809 6,040 543,849
Profit for the year - -
Dividends (350,000 ) (350,000 )
Reserve transfer 6,040 (6,040 ) -
At 31 December 2023 193,849 - 193,849

10. OTHER FINANCIAL COMMITMENTS

The total amount of commitments, guarantees and contingencies at the balance sheet date is £4,936,706.