Caseware UK (AP4) 2023.0.135 2023.0.135 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-04-01falseNo description of principal activity56falsetrue 06507901 2023-04-01 2024-03-31 06507901 2022-04-01 2023-03-31 06507901 2024-03-31 06507901 2023-03-31 06507901 1 2023-04-01 2024-03-31 06507901 d:Director2 2023-04-01 2024-03-31 06507901 e:PlantMachinery 2023-04-01 2024-03-31 06507901 e:PlantMachinery 2024-03-31 06507901 e:PlantMachinery 2023-03-31 06507901 e:PlantMachinery e:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 06507901 e:PlantMachinery 1 2023-04-01 2024-03-31 06507901 e:MotorVehicles 2023-04-01 2024-03-31 06507901 e:MotorVehicles 2024-03-31 06507901 e:MotorVehicles 2023-03-31 06507901 e:MotorVehicles e:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 06507901 e:MotorVehicles 1 2023-04-01 2024-03-31 06507901 e:FurnitureFittings 2023-04-01 2024-03-31 06507901 e:FurnitureFittings 2024-03-31 06507901 e:FurnitureFittings 2023-03-31 06507901 e:FurnitureFittings e:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 06507901 e:FurnitureFittings 1 2023-04-01 2024-03-31 06507901 e:OtherPropertyPlantEquipment 2023-04-01 2024-03-31 06507901 e:OtherPropertyPlantEquipment 2024-03-31 06507901 e:OtherPropertyPlantEquipment 2023-03-31 06507901 e:OtherPropertyPlantEquipment e:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 06507901 e:OtherPropertyPlantEquipment 1 2023-04-01 2024-03-31 06507901 e:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 06507901 e:CurrentFinancialInstruments 2024-03-31 06507901 e:CurrentFinancialInstruments 2023-03-31 06507901 e:CurrentFinancialInstruments 1 2024-03-31 06507901 e:CurrentFinancialInstruments 1 2023-03-31 06507901 e:CurrentFinancialInstruments e:WithinOneYear 2024-03-31 06507901 e:CurrentFinancialInstruments e:WithinOneYear 2023-03-31 06507901 e:ShareCapital 2024-03-31 06507901 e:ShareCapital 2023-03-31 06507901 e:RetainedEarningsAccumulatedLosses 2024-03-31 06507901 e:RetainedEarningsAccumulatedLosses 2023-03-31 06507901 d:FRS102 2023-04-01 2024-03-31 06507901 d:IndependentExaminationCharity 2023-04-01 2024-03-31 06507901 d:FullAccounts 2023-04-01 2024-03-31 06507901 d:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06507901 e:WithinOneYear 2024-03-31 06507901 e:WithinOneYear 2023-03-31 06507901 e:BetweenOneFiveYears 2024-03-31 06507901 e:BetweenOneFiveYears 2023-03-31 06507901 e:MoreThanFiveYears 2024-03-31 06507901 e:MoreThanFiveYears 2023-03-31 06507901 2 2023-04-01 2024-03-31 06507901 f:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: 06507901













Albury Estate Fisheries (2008) Limited

Annual report and unaudited financial statements

31 March 2024




 
Albury Estate Fisheries (2008) Limited


Balance sheet
At 31 March 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
149,660

  
-
149,660

Current assets
  

Fixed assets held for sale
  
143,106
-

Debtors
 5 
15,837
4,517

Cash at bank and in hand
  
149,598
173,282

  
308,541
177,799

Creditors: amounts falling due within one year
 6 
(473,485)
(458,630)

Net current liabilities
  
 
 
(164,944)
 
 
(280,831)

Total assets less current liabilities
  
(164,944)
(131,171)

  

Net liabilities
  
(164,944)
(131,171)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(165,044)
(131,271)

Total deficit
  
(164,944)
(131,171)


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 September 2024.


R E F Melhuish
1

 
Albury Estate Fisheries (2008) Limited

    
Balance sheet (continued)
At 31 March 2024

Director

Company registered number: 06507901
The notes on pages 3 to 6 form part of these financial statements.
2

 
Albury Estate Fisheries (2008) Limited
 
 

Notes to the financial statements
Year ended 31 March 2024

1.


General information

Albury Estate Fisheries (2008) Limited (06507901) is a private company limited by shares and
incorporated in England. Its registered office is Estates Office, Alnwick Castle, Alnwick, Northumberland,
NE66 1NQ.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention 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.

The following principal accounting policies have been applied:

  
2.2

Basis other than going concern

The directors intend to cease the trading of Albury Estate Fisheries 2008 Limited and wind up the company within 12 months of the approval of these financial statements. The directors do not intend for the company to acquire or commence a replacement trade and therefore do not consider the company to be a going concern. Accordingly, the financial statements have been prepared on a basis other than going concern. No adjustments are required to the financial statements as a result of them being prepared on a basis other than that of a going concern.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

3

 
Albury Estate Fisheries (2008) Limited
 

 
Notes to the financial statements
Year ended 31 March 2024

2.Accounting policies (continued)

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
straight line
Motor vehicles
-
20%
straight line
Fixtures and fittings
-
20%
straight line
Other fixed assets
-
2%
straight line

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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2023 - 6).

4

 
Albury Estate Fisheries (2008) Limited
 
 

Notes to the financial statements
Year ended 31 March 2024

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Other fixed assets
Total

£
£
£
£
£





At 1 April 2023
36,874
-
38,712
138,840
214,426


Additions
712
4,500
-
-
5,212


Reclassified to held for sale
(37,586)
(4,500)
(38,712)
(138,840)
(219,638)



At 31 March 2024

-
-
-
-
-





At 1 April 2023
24,954
-
33,600
6,212
64,766


Charge for the year
6,042
900
2,063
2,761
11,766


Reclassified to held for sale
(30,996)
(900)
(35,663)
(8,973)
(76,532)



At 31 March 2024

-
-
-
-
-



Net book value



At 31 March 2024
-
-
-
-
-



At 31 March 2023
11,920
-
5,112
132,628
149,660


5.


Debtors

2024
2023
£
£


Trade debtors
742
642

Other debtors
15,000
3,501

Prepayments and accrued income
95
374

15,837
4,517


5

 
Albury Estate Fisheries (2008) Limited
 
 

Notes to the financial statements
Year ended 31 March 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other loans
60,000
60,000

Trade creditors
6,786
5,266

Amounts owed to associates
292,127
310,690

Other taxation and social security
627
523

VAT Liability
5,134
-

Other creditors
19,900
19,900

Accruals and deferred income
88,911
62,251

473,485
458,630


Other loans of £60,000 (2023: £60,000) are amounts owed to Albury Estate Fisheries, a related party company. The loan is repayable on demand and is interest free.


7.


Commitments under operating leases

At 31 March 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
100
100

Later than 1 year and not later than 5 years
400
400

Later than 5 years
1,200
1,300

1,700
1,800


8.


Related party transactions

R Melhuish, a director, is a partner of Albury Estate Fisheries.
At the year end a loan of £60,000 (2023: £60,000) was payable to Albury Estate Fisheries. The loan is
repayable on demand and is interest free.
Earl Percy is a beneficiary of the Will of the 9th Duke of Northumberland Trust.
Included within other creditors are directors loans of £9,950 (2023: £9,950) due to R Melhuish and
£9,950 (2023: £9,950) due to Earl Percy. The loans are repayable on demand and interest free.

6