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Registered Number: 08252213
England and Wales

 

 

 

MONMOUTHSHIRE HOG ROASTS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 November 2022

End date: 31 October 2023
Report to the directors on the preparation of the unaudited statutory accounts of Monmouthshire Hog Roasts Ltd for the year ended 31 October 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Monmouthshire Hog Roasts Ltd for the year ended 31 October 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Monmouthshire Hog Roasts Ltd, as a body, in accordance with the terms of our engagement letter dated 31 October 2024 Our work has been undertaken solely to prepare for your approval the accounts of Monmouthshire Hog Roasts Ltd and state those matters that we have agreed to state to the Board of Directors of Monmouthshire Hog Roasts Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Monmouthshire Hog Roasts Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Monmouthshire Hog Roasts Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Monmouthshire Hog Roasts Ltd. You consider that Monmouthshire Hog Roasts Ltd is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Monmouthshire Hog Roasts Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 October 2023



....................................................
Whitfield Jones
Avon House
19 Stanwell Road
Penarth
CF64 2EZ
31 October 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 1,599    1,999 
1,599    1,999 
Current assets      
Debtors 13,562   
Cash at bank and in hand 4,364    19,505 
17,926    19,505 
Creditors: amount falling due within one year (20,497)   (21,560)
Net current assets (2,571)   (2,055)
 
Total assets less current liabilities (972)   (56)
Net assets (972)   (56)
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (1,072)   (156)
Shareholders' funds (972)   (56)
 


For the year ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 31 October 2024 and were signed by:


-------------------------------
Mr Christopher Underwood
Director
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General Information
Monmouthshire Hog Roasts Ltd is a private limited company, registered in England and Wales, the company registration number and registration address can be found on the company information page.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
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.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation was calculated on a straight line basis over the estimated expected useful economic life and has been fully amortised.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:


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. 
2.

Average number of employees


Average number of employees during the year was 2 (2022 : 1).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 November 2022 20,000    20,000 
Additions  
Disposals  
At 31 October 2023 20,000    20,000 
Amortisation
At 01 November 2022 20,000    20,000 
Charge for year  
On disposals  
At 31 October 2023 20,000    20,000 
Net book values
At 31 October 2023  
At 31 October 2022  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 November 2022 10,509    10,509 
Additions  
Disposals  
At 31 October 2023 10,509    10,509 
Depreciation
At 01 November 2022 8,510    8,510 
Charge for year 400    400 
On disposals  
At 31 October 2023 8,910    8,910 
Net book values
Closing balance as at 31 October 2023 1,599    1,599 
Opening balance as at 01 November 2022 1,999    1,999 


3