2023-02-012024-01-312024-01-31false13840466ABC PAVILIONS AND MARQUEES LIMITED2024-10-22iso4217:GBPxbrli:pure138404662023-02-01138404662024-01-31138404662023-02-012024-01-31138404662022-01-11138404662023-01-31138404662022-01-112023-01-3113840466bus:SmallEntities2023-02-012024-01-3113840466bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3113840466bus:FullAccounts2023-02-012024-01-3113840466bus:PrivateLimitedCompanyLtd2023-02-012024-01-3113840466core:WithinOneYear2024-01-3113840466core:AfterOneYear2024-01-3113840466core:WithinOneYear2023-01-3113840466core:AfterOneYear2023-01-3113840466core:ShareCapital2024-01-3113840466core:SharePremium2024-01-3113840466core:RevaluationReserve2024-01-3113840466core:OtherReservesSubtotal2024-01-3113840466core:RetainedEarningsAccumulatedLosses2024-01-3113840466core:ShareCapital2023-01-3113840466core:SharePremium2023-01-3113840466core:RevaluationReserve2023-01-3113840466core:OtherReservesSubtotal2023-01-3113840466core:RetainedEarningsAccumulatedLosses2023-01-3113840466core:LandBuildings2024-01-3113840466core:PlantMachinery2024-01-3113840466core:Vehicles2024-01-3113840466core:FurnitureFittings2024-01-3113840466core:OfficeEquipment2024-01-3113840466core:NetGoodwill2024-01-3113840466core:IntangibleAssetsOtherThanGoodwill2024-01-3113840466core:ListedExchangeTraded2024-01-3113840466core:UnlistedNon-exchangeTraded2024-01-3113840466core:LandBuildings2023-01-3113840466core:PlantMachinery2023-01-3113840466core:Vehicles2023-01-3113840466core:FurnitureFittings2023-01-3113840466core:OfficeEquipment2023-01-3113840466core:NetGoodwill2023-01-3113840466core:IntangibleAssetsOtherThanGoodwill2023-01-3113840466core:ListedExchangeTraded2023-01-3113840466core:UnlistedNon-exchangeTraded2023-01-3113840466core:LandBuildings2023-02-012024-01-3113840466core:PlantMachinery2023-02-012024-01-3113840466core:Vehicles2023-02-012024-01-3113840466core:FurnitureFittings2023-02-012024-01-3113840466core:OfficeEquipment2023-02-012024-01-3113840466core:NetGoodwill2023-02-012024-01-3113840466core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3113840466core:ListedExchangeTraded2023-02-012024-01-3113840466core:UnlistedNon-exchangeTraded2023-02-012024-01-3113840466core:MoreThanFiveYears2023-02-012024-01-3113840466core:Non-currentFinancialInstruments2024-01-3113840466core:Non-currentFinancialInstruments2023-01-3113840466dpl:CostSales2023-02-012024-01-3113840466dpl:DistributionCosts2023-02-012024-01-3113840466core:LandBuildings2023-02-012024-01-3113840466core:PlantMachinery2023-02-012024-01-3113840466core:Vehicles2023-02-012024-01-3113840466core:FurnitureFittings2023-02-012024-01-3113840466core:OfficeEquipment2023-02-012024-01-3113840466dpl:AdministrativeExpenses2023-02-012024-01-3113840466core:NetGoodwill2023-02-012024-01-3113840466core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3113840466dpl:GroupUndertakings2023-02-012024-01-3113840466dpl:ParticipatingInterests2023-02-012024-01-3113840466dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3113840466core:ListedExchangeTraded2023-02-012024-01-3113840466dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3113840466core:UnlistedNon-exchangeTraded2023-02-012024-01-3113840466dpl:CostSales2022-01-112023-01-3113840466dpl:DistributionCosts2022-01-112023-01-3113840466core:LandBuildings2022-01-112023-01-3113840466core:PlantMachinery2022-01-112023-01-3113840466core:Vehicles2022-01-112023-01-3113840466core:FurnitureFittings2022-01-112023-01-3113840466core:OfficeEquipment2022-01-112023-01-3113840466dpl:AdministrativeExpenses2022-01-112023-01-3113840466core:NetGoodwill2022-01-112023-01-3113840466core:IntangibleAssetsOtherThanGoodwill2022-01-112023-01-3113840466dpl:GroupUndertakings2022-01-112023-01-3113840466dpl:ParticipatingInterests2022-01-112023-01-3113840466dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-112023-01-3113840466core:ListedExchangeTraded2022-01-112023-01-3113840466dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-112023-01-3113840466core:UnlistedNon-exchangeTraded2022-01-112023-01-3113840466core:NetGoodwill2024-01-3113840466core:IntangibleAssetsOtherThanGoodwill2024-01-3113840466core:LandBuildings2024-01-3113840466core:PlantMachinery2024-01-3113840466core:Vehicles2024-01-3113840466core:FurnitureFittings2024-01-3113840466core:OfficeEquipment2024-01-3113840466core:AfterOneYear2024-01-3113840466core:WithinOneYear2024-01-3113840466core:ListedExchangeTraded2024-01-3113840466core:UnlistedNon-exchangeTraded2024-01-3113840466core:ShareCapital2024-01-3113840466core:SharePremium2024-01-3113840466core:RevaluationReserve2024-01-3113840466core:OtherReservesSubtotal2024-01-3113840466core:RetainedEarningsAccumulatedLosses2024-01-3113840466core:NetGoodwill2023-01-3113840466core:IntangibleAssetsOtherThanGoodwill2023-01-3113840466core:LandBuildings2023-01-3113840466core:PlantMachinery2023-01-3113840466core:Vehicles2023-01-3113840466core:FurnitureFittings2023-01-3113840466core:OfficeEquipment2023-01-3113840466core:AfterOneYear2023-01-3113840466core:WithinOneYear2023-01-3113840466core:ListedExchangeTraded2023-01-3113840466core:UnlistedNon-exchangeTraded2023-01-3113840466core:ShareCapital2023-01-3113840466core:SharePremium2023-01-3113840466core:RevaluationReserve2023-01-3113840466core:OtherReservesSubtotal2023-01-3113840466core:RetainedEarningsAccumulatedLosses2023-01-3113840466core:NetGoodwill2022-01-1113840466core:IntangibleAssetsOtherThanGoodwill2022-01-1113840466core:LandBuildings2022-01-1113840466core:PlantMachinery2022-01-1113840466core:Vehicles2022-01-1113840466core:FurnitureFittings2022-01-1113840466core:OfficeEquipment2022-01-1113840466core:AfterOneYear2022-01-1113840466core:WithinOneYear2022-01-1113840466core:ListedExchangeTraded2022-01-1113840466core:UnlistedNon-exchangeTraded2022-01-1113840466core:ShareCapital2022-01-1113840466core:SharePremium2022-01-1113840466core:RevaluationReserve2022-01-1113840466core:OtherReservesSubtotal2022-01-1113840466core:RetainedEarningsAccumulatedLosses2022-01-1113840466core:AfterOneYear2023-02-012024-01-3113840466core:WithinOneYear2023-02-012024-01-3113840466core:Non-currentFinancialInstrumentscore:CostValuation2023-02-012024-01-3113840466core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-012024-01-3113840466core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-012024-01-3113840466core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-012024-01-3113840466core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-012024-01-3113840466core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-012024-01-3113840466core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3113840466core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3113840466core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3113840466core:Non-currentFinancialInstrumentscore:CostValuation2024-01-3113840466core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-3113840466core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-3113840466core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-3113840466core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-3113840466core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-3113840466core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-3113840466core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-3113840466core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-3113840466core:Non-currentFinancialInstrumentscore:CostValuation2023-01-3113840466core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-3113840466core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-3113840466core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-3113840466core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-3113840466core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-3113840466core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-3113840466core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-3113840466core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-3113840466bus:Director12023-02-012024-01-31

ABC PAVILIONS AND MARQUEES LIMITED

Registered Number
13840466
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

ABC PAVILIONS AND MARQUEES LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

HANCE, Richard Edward Francis

Registered Address

The Brambles
Greet
Cheltenham
GL54 5NZ

Registered Number

13840466 (England and Wales)
ABC PAVILIONS AND MARQUEES LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3252,373271,463
252,373271,463
Current assets
Debtors10,28912,956
Cash at bank and on hand15,2806,542
25,56919,498
Creditors amounts falling due within one year4(62,368)(49,324)
Net current assets (liabilities)(36,799)(29,826)
Total assets less current liabilities215,574241,637
Creditors amounts falling due after one year5(188,598)(213,702)
Provisions for liabilities7(9,408)(9,408)
Accruals and deferred income(5,907)(8,897)
Net assets11,6619,630
Capital and reserves
Called up share capital100100
Profit and loss account11,5619,530
Shareholders' funds11,6619,630
The financial statements were approved and authorised for issue by the Director on 22 October 2024, and are signed on its behalf by:
HANCE, Richard Edward Francis
Director
Registered Company No. 13840466
ABC PAVILIONS AND MARQUEES LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

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.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-10
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 balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year21
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 February 23226,04568,995295,040
Additions20,198-20,198
At 31 January 24246,24368,995315,238
Depreciation and impairment
At 01 February 2317,8275,75023,577
Charge for year23,47615,81239,288
At 31 January 2441,30321,56262,865
Net book value
At 31 January 24204,94047,433252,373
At 31 January 23208,21863,245271,463
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables6,4182,070
Taxation and social security7,029131
Finance lease and HP contracts6,7986,798
Other creditors27,06834,708
Accrued liabilities and deferred income15,0555,617
Total62,36849,324
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts175,000193,306
Other creditors13,59820,396
Total188,598213,702
6.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts13,59820,396
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)9,4089,408
Total9,4089,408