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REGISTERED NUMBER: 05629295 (England and Wales)















Unaudited Financial Statements For The Year Ended 31 December 2023

for

ACA Bar Management Limited

ACA Bar Management Limited (Registered number: 05629295)

Contents of the Financial Statements
For The Year Ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ACA Bar Management Limited

Company Information
For The Year Ended 31 December 2023







DIRECTORS: M J Knill
B Thomson





SECRETARY: B Thomson





REGISTERED OFFICE: Osborne House
143-145 Stanwell Road
Ashford
Middlesex
TW15 3QN





REGISTERED NUMBER: 05629295 (England and Wales)





ACCOUNTANTS: Hunt Ford & Co
Osborne House
143-145 Stanwell Road
Ashford
Middlesex
TW15 3QN

ACA Bar Management Limited (Registered number: 05629295)

Balance Sheet
31 December 2023

31/12/23 31/12/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 39 (316 )

CURRENT ASSETS
Stocks 2,117 2,117
Debtors 5 5,368 1,245
Cash at bank and in hand 11,648 6,242
19,133 9,604
CREDITORS
Amounts falling due within one year 6 40,757 39,526
NET CURRENT LIABILITIES (21,624 ) (29,922 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(21,585

)

(30,238

)

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 7 (21,587 ) (30,240 )
SHAREHOLDERS' FUNDS (21,585 ) (30,238 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ACA Bar Management Limited (Registered number: 05629295)

Balance Sheet - continued
31 December 2023


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 29 October 2024 and were signed on its behalf by:




B Thomson - Director



M J Knill - Director


ACA Bar Management Limited (Registered number: 05629295)

Notes to the Financial Statements
For The Year Ended 31 December 2023


1. STATUTORY INFORMATION

ACA Bar Management Limited 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.

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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% 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.

ACA Bar Management Limited (Registered number: 05629295)

Notes to the Financial Statements - continued
For The Year Ended 31 December 2023


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 January 2023
and 31 December 2023 4,725 3,507 1,623 9,855
DEPRECIATION
At 1 January 2023 5,183 3,406 1,582 10,171
Charge for year (458 ) 63 40 (355 )
At 31 December 2023 4,725 3,469 1,622 9,816
NET BOOK VALUE
At 31 December 2023 - 38 1 39
At 31 December 2022 (458 ) 101 41 (316 )

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Other debtors 5,368 1,245

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Bank loans and overdrafts - 721
Trade creditors - (158 )
Taxation and social security 4,899 3,454
Other creditors 35,858 35,509
40,757 39,526

Other creditors include £34,246 representing the current account balance with Ashford (Middlesex) Community Association, which has been formalised by way of an interest bearing loan agreement with regular repayments over five years. (2022 £33,588 )

ACA Bar Management Limited (Registered number: 05629295)

Notes to the Financial Statements - continued
For The Year Ended 31 December 2023


7. RESERVES
Retained
earnings
£   

At 1 January 2023 (30,240 )
Profit for the year 8,653
At 31 December 2023 (21,587 )

8. ULTIMATE CONTROLLING PARTY

Ultimate control rests with Ashford ( Middlesex ) Community Association. (Registered charity number 305122)