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REGISTERED NUMBER: 10553159 (England and Wales)













FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

SPA AT YE OLDE BELL LTD

SPA AT YE OLDE BELL LTD (REGISTERED NUMBER: 10553159)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


SPA AT YE OLDE BELL LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: Mrs E Bath
S A Levack





REGISTERED OFFICE: Ye Olde Bell
Great North Road
Barnby Moor
Retford
DN22 8SQ





REGISTERED NUMBER: 10553159 (England and Wales)





AUDITORS: KJA Kilner Johnson Ltd (Statutory Auditors)
Network House
Stubs Beck Lane
Cleckheaton
BD19 4TT

SPA AT YE OLDE BELL LTD (REGISTERED NUMBER: 10553159)

BALANCE SHEET
30 SEPTEMBER 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,156,217 2,269,275

CURRENT ASSETS
Stocks 33,441 36,540
Debtors 5 1,706,936 964,617
Cash at bank and in hand 260,354 726,670
2,000,731 1,727,827
CREDITORS
Amounts falling due within one year 6 3,899,239 3,973,888
NET CURRENT LIABILITIES (1,898,508 ) (2,246,061 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

257,709

23,214

PROVISIONS FOR LIABILITIES 7 93,382 95,102
NET ASSETS/(LIABILITIES) 164,327 (71,888 )

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 9 164,326 (71,889 )
SHAREHOLDERS' FUNDS 164,327 (71,888 )

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2024 and were signed on its behalf by:





S A Levack - Director


SPA AT YE OLDE BELL LTD (REGISTERED NUMBER: 10553159)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. STATUTORY INFORMATION

Spa at Ye Olde Bell Ltd 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.

Although current liabilities exceed current assets at the balance sheet date, the accounts have been prepared on a going concern basis because of the continued financial support of other group companies.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - 2% on cost
Plant and machinery - 20% 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 Income Statement, 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.

SPA AT YE OLDE BELL LTD (REGISTERED NUMBER: 10553159)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 36 (2022 - 41 ) .

4. TANGIBLE FIXED ASSETS
Long Plant and
leasehold machinery Totals
£    £    £   
COST
At 1 October 2022 2,023,020 1,182,590 3,205,610
Additions - 1,038 1,038
At 30 September 2023 2,023,020 1,183,628 3,206,648
DEPRECIATION
At 1 October 2022 121,380 814,955 936,335
Charge for year 40,460 73,636 114,096
At 30 September 2023 161,840 888,591 1,050,431
NET BOOK VALUE
At 30 September 2023 1,861,180 295,037 2,156,217
At 30 September 2022 1,901,640 367,635 2,269,275

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 905 2,813
Amounts owed by group undertakings 1,681,375 931,375
Prepayments 24,656 30,429
1,706,936 964,617

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade creditors 30,239 47,722
Amounts owed to group undertakings 3,351,380 3,371,916
Tax 80,211 82,910
Social security and other taxes 8,145 7,910
VAT 51,061 62,408
Other creditors 348,036 366,001
Accruals 30,167 35,021
3,899,239 3,973,888

7. PROVISIONS FOR LIABILITIES
30.9.23 30.9.22
£    £   
Deferred tax 93,382 95,102

SPA AT YE OLDE BELL LTD (REGISTERED NUMBER: 10553159)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 October 2022 95,102
Utilised during year (1,720 )
Balance at 30 September 2023 93,382

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
1 Ordinary £1 1 1

9. RESERVES
Retained
earnings
£   

At 1 October 2022 (71,889 )
Profit for the year 236,215
At 30 September 2023 164,326

10. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Raza Effendi MBA FCA (Senior Statutory Auditor)
for and on behalf of KJA Kilner Johnson Ltd (Statutory Auditors)

11. ULTIMATE CONTROLLING PARTY

The controlling party is A P Levack.

The ultimate parent undertaking and controlling party is Barnby CH limited, a company controlled by A P Levack.