2022-10-012023-09-302023-09-30false02617814ST. GREGORY'S HOUSE 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ST. GREGORY'S HOUSE LIMITED

Registered Number
02617814
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

ST. GREGORY'S HOUSE LIMITED
Company Information
for the year from 1 October 2022 to 30 September 2023

Directors

ELLWOOD, Christine
ELLWOOD, Raymond Henry
WEATHERILL, Carl Andrew

Company Secretary

ELLWOOD, Christine

Registered Address

St Gregorys House
Preston Patrick
Milnthorpe
LA7 7NY

Registered Number

02617814 (England and Wales)
ST. GREGORY'S HOUSE LIMITED
Statement of Financial Position
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3686,693698,646
686,693698,646
Current assets
Debtors4,5411,818432,995
411,818432,995
Creditors amounts falling due within one year6(605,515)(580,947)
Net current assets (liabilities)(193,697)(147,952)
Total assets less current liabilities492,996550,694
Creditors amounts falling due after one year7(349,691)(406,775)
Net assets143,305143,919
Capital and reserves
Called up share capital100100
Profit and loss account143,205143,819
Shareholders' funds143,305143,919
The financial statements were approved and authorised for issue by the Board of Directors on 23 September 2024, and are signed on its behalf by:
WEATHERILL, Carl Andrew
Director
Registered Company No. 02617814
ST. GREGORY'S HOUSE LIMITED
Notes to the Financial Statements
for the year ended 30 September 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings2
Fixtures and fittings15
Vehicles25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.
Financial instruments
The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Government grants or assistance
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.
2.Average number of employees

20232022
Average number of employees during the year3636
3.Tangible fixed assets

Land & buildings

Fixtures & fittings

Total

£££
Cost or valuation
At 01 October 22725,000195,398920,398
Additions-4,1364,136
At 30 September 23725,000199,534924,534
Depreciation and impairment
At 01 October 2242,636179,116221,752
Charge for year13,6472,44216,089
At 30 September 2356,283181,558237,841
Net book value
At 30 September 23668,71717,976686,693
At 30 September 22682,36416,282698,646
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables68,620102,431
Other debtors-17,000
Total68,620119,431
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Debtors: amounts due after one year

2023

2022

££
Other debtors343,198313,563
Total343,198313,563
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables150,140103,562
Bank borrowings and overdrafts63,06688,101
Taxation and social security370,913351,371
Other creditors19,05635,934
Accrued liabilities and deferred income2,3401,979
Total605,515580,947
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Bank borrowings and overdrafts are secured by fixed and floating charges over the assets of the company. Finance lease and HP contracts are secured against the assets to which they relate.
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts349,691406,775
Total349,691406,775
Bank borrowings and overdrafts are secured by fixed and floating charges over the assets of the company.
8.Creditors: amounts due after 5 years
Bank loans repayable after more than five years amount to £160,227 (2022 - £206,605).
9.Further information regarding the company's financial position
In respect of these Financial Statements the comparative income statement has had certain items reclassified. These reclassifications have not affected the reported profit position which remains the same. Certain comparative debtors and creditors have also been altered to correctly reflect certain underlying balances. These alterations have not affected the overall position of the company with the Net Asset position being unaffected.