1 April 2023 false No description of principal activity Taxfiler 2024.5 12451484business:PrivateLimitedCompanyLtd2023-04-012024-03-31 124514842023-03-31 124514842023-04-012024-03-31 12451484business:AuditExemptWithAccountantsReport2023-04-012024-03-31 12451484business:FilletedAccounts2023-04-012024-03-31 124514842024-03-31 12451484business:Director12023-04-012024-03-31 12451484business:Director22023-04-012024-03-31 12451484business:Director32023-04-012024-03-31 12451484business:RegisteredOffice2023-04-012024-03-31 124514842023-03-31 12451484core:WithinOneYear2024-03-31 12451484core:WithinOneYear2023-03-31 12451484core:AfterOneYear2024-03-31 12451484core:AfterOneYear2023-03-31 12451484core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 12451484core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 12451484core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 12451484core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 12451484core:PreviouslyStatedAmount2024-03-31 12451484core:PreviouslyStatedAmount2023-03-31 12451484business:SmallEntities2023-04-012024-03-31 12451484countries:EnglandWales2023-04-012024-03-31 12451484core:LandBuildings2023-04-012024-03-31 12451484core:PlantMachinery2023-04-012024-03-31 12451484core:OtherPropertyPlantEquipment2023-04-012024-03-31 12451484core:Goodwill2023-03-31 12451484core:IntangibleAssetsOtherThanGoodwill2023-03-31 12451484core:Goodwill2024-03-31 12451484core:IntangibleAssetsOtherThanGoodwill2024-03-31 12451484core:Goodwill2023-04-012024-03-31 12451484core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-31 12451484core:LandBuildings2023-03-31 12451484core:PlantMachinery2023-03-31 12451484core:FurnitureFittings2023-03-31 12451484core:FurnitureFittings2023-04-012024-03-31 12451484core:LandBuildings2024-03-31 12451484core:PlantMachinery2024-03-31 12451484core:FurnitureFittings2024-03-31 124514842022-04-012023-03-31 iso4217:GBP xbrli:pure
Company Registration No. 12451484 (England and Wales)
The Abinger Cookery School Limited Unaudited accounts for the year ended 31 March 2024
The Abinger Cookery School Limited Unaudited accounts Contents
Page
- 2 -
The Abinger Cookery School Limited Company Information for the year ended 31 March 2024
Directors
MARSH, Christopher Alan MARSH, Elizabeth Antonia MARSH, Stephanie Louise
Company Number
12451484 (England and Wales)
Registered Office
Longfrey Cottage Dorking Road Chilworth Guildford Surrey GU4 8RH England
Accountants
Surrey Hills Accountancy Limited The Old Workshop Longfrey Cottage Dorking Road Chilworth GU4 8RH
- 3 -
The Abinger Cookery School Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
23,492 
48,799 
Tangible assets
261,698 
297,166 
285,190 
345,965 
Current assets
Inventories
3,000 
3,000 
Debtors
12,528 
22,857 
Cash at bank and in hand
10,583 
9,590 
26,111 
35,447 
Creditors: amounts falling due within one year
(86,615)
(80,097)
Net current liabilities
(60,504)
(44,650)
Total assets less current liabilities
224,686 
301,315 
Creditors: amounts falling due after more than one year
(413,210)
(423,744)
Net liabilities
(188,524)
(122,429)
Capital and reserves
Called up share capital
60 
60 
Profit and loss account
(188,584)
(122,489)
Shareholders' funds
(188,524)
(122,429)
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2024 and were signed on its behalf by
MARSH, Christopher Alan Director Company Registration No. 12451484
- 4 -
The Abinger Cookery School Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
The Abinger Cookery School Limited is a private company, limited by shares, registered in England and Wales, registration number 12451484. The registered office is Longfrey Cottage, Dorking Road, Chilworth, Guildford, Surrey, GU4 8RH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
33.3 Yrs SL
Plant & machinery
25% RB
Other tangible fixed assets
10 Yrs SL
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Business Intellectual - 5 Years Property Website development - 5 Years
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
- 5 -
The Abinger Cookery School Limited Notes to the Accounts for the year ended 31 March 2024
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 April 2023
111,991 
14,645 
126,636 
At 31 March 2024
111,991 
14,645 
126,636 
Amortisation
At 1 April 2023
69,023 
8,814 
77,837 
Charge for the year
22,379 
2,928 
25,307 
At 31 March 2024
91,402 
11,742 
103,144 
Net book value
At 31 March 2024
20,589 
2,903 
23,492 
At 31 March 2023
42,968 
5,831 
48,799 
- 6 -
The Abinger Cookery School Limited Notes to the Accounts for the year ended 31 March 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
70,000 
330,291 
7,320 
407,611 
Additions
- 
1,698 
- 
1,698 
At 31 March 2024
70,000 
331,989 
7,320 
409,309 
Depreciation
At 1 April 2023
2,275 
107,753 
417 
110,445 
Charge for the year
2,100 
33,968 
1,098 
37,166 
At 31 March 2024
4,375 
141,721 
1,515 
147,611 
Net book value
At 31 March 2024
65,625 
190,268 
5,805 
261,698 
At 31 March 2023
67,725 
222,538 
6,903 
297,166 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
10,275 
15,235 
Deferred tax asset
5,742 
Accrued income and prepayments
2,253 
1,880 
12,528 
22,857 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
9,883 
7,620 
Trade creditors
6,015 
5,296 
Taxes and social security
3,237 
3,644 
Accruals
- 
1,398 
Deferred income
67,480 
62,139 
86,615 
80,097 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
153,016 
180,148 
Loans from directors
260,194 
243,596 
413,210 
423,744 
9
Average number of employees
During the year the average number of employees was 6 (2023: 6).
- 7 -