Registered number
06830018
Bulmer Farm Lodges Limited
Filleted Accounts
31 July 2024
Bulmer Farm Lodges Limited
Registered number: 06830018
Balance Sheet
as at 31 July 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 192,398 207,115
Current assets
Stocks 60,000 60,000
Debtors 4 86 845
Cash at bank and in hand 30,003 21,503
90,089 82,348
Creditors: amounts falling due within one year 5 (206,636) (213,181)
Net current liabilities (116,547) (130,833)
Total assets less current liabilities 75,851 76,282
Provisions for liabilities (4,060) (5,414)
Net assets 71,791 70,868
Capital and reserves
Called up share capital 100 100
Profit and loss account 71,691 70,768
Shareholders' funds 71,791 70,868
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr J A Cuthbertson
Director
Approved by the board on 11 December 2024
Bulmer Farm Lodges Limited
Notes to the Accounts
for the year ended 31 July 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable for the sale of holiday homes,income from ground rents and for the provision of services to residents in the ordinary course of the company's activities.
Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future ecomonic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings 2% straight line
Plant and machinery 15% reducing balance
Motor vehicles 20% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 August 2023 213,235 90,362 54,667 358,264
Additions - 1,190 - 1,190
At 31 July 2024 213,235 91,552 54,667 359,454
Depreciation
At 1 August 2023 53,105 73,787 24,257 151,149
Charge for the year 4,264 2,665 8,978 15,907
At 31 July 2024 57,369 76,452 33,235 167,056
Net book value
At 31 July 2024 155,866 15,100 21,432 192,398
At 31 July 2023 160,130 16,575 30,410 207,115
4 Debtors 2024 2023
£ £
Other debtors 86 845
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 3,307 1,775
Other creditors 203,329 211,406
206,636 213,181
6 Other information
Bulmer Farm Lodges Limited is a private company limited by shares and incorporated in England. Its registered office is:
67 Falsgrave Road
Scarborough
North Yorkshire
YO12 5EA
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