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REGISTERED NUMBER: 12267871 (England and Wales)















Financial Statements for the Year Ended 31 May 2024

for

Bourton Hall Limited

Bourton Hall Limited (Registered number: 12267871)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Bourton Hall Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: N Bramer
H Bramer



REGISTERED OFFICE: Regency House
33 Wood Street
Barnet
Hertfordshire
EN5 4BE



REGISTERED NUMBER: 12267871 (England and Wales)



SENIOR STATUTORY AUDITOR: Eric McIntyre



AUDITORS: Cartwrights
Chartered Accountants and Business Advisors
Statutory Auditor
Regency House
33 Wood Street
Barnet
Hertfordshire
EN5 4BE

Bourton Hall Limited (Registered number: 12267871)

Balance Sheet
31 May 2024

31/5/24 31/5/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,703,215 5,732,985

CURRENT ASSETS
Stocks 28,086 32,144
Debtors 5 3,252,607 2,297,630
Cash at bank and in hand 19,769 17,250
3,300,462 2,347,024
CREDITORS
Amounts falling due within one year 6 8,203,844 7,276,808
NET CURRENT LIABILITIES (4,903,382 ) (4,929,784 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,799,833

803,201

CREDITORS
Amounts falling due after more than one year 7 (198,336 ) (573,451 )

PROVISIONS FOR LIABILITIES 8 (1,247,110 ) (270,106 )
NET ASSETS/(LIABILITIES) 3,354,387 (40,356 )

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Fair value reserve 9 3,015,841 -
Retained earnings 337,546 (41,356 )
3,354,387 (40,356 )

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 16 December 2024 and were signed on its behalf by:





H Bramer - Director


Bourton Hall Limited (Registered number: 12267871)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Bourton Hall 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised on the day of the wedding event when the income has been earned and the service has been provided to the customer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Land and buildings Freehold Nil

Plant and machinery 15% straight line

Fixtures, fittings & equipment 10% and 33% straight line

Freehold is not depreciated on the basis that it is not material to do so.

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.


Bourton Hall Limited (Registered number: 12267871)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 55 (2023 - 62 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1 June 2023 4,448,165 1,761,031 6,209,196
Additions 30,414 94,230 124,644
Revaluations 4,021,121 - 4,021,121
At 31 May 2024 8,499,700 1,855,261 10,354,961
DEPRECIATION
At 1 June 2023 - 476,211 476,211
Charge for year - 175,535 175,535
At 31 May 2024 - 651,746 651,746
NET BOOK VALUE
At 31 May 2024 8,499,700 1,203,515 9,703,215
At 31 May 2023 4,448,165 1,284,820 5,732,985

Bourton Hall Limited (Registered number: 12267871)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 31 May 2024 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 2024 4,021,121 - 4,021,121
Cost 4,478,579 1,855,261 6,333,840
8,499,700 1,855,261 10,354,961

Freehold property was valued on an open market basis on 19th February 2024 by Knight Frank property consultants.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/24 31/5/23
£    £   
Trade debtors 41,803 617,104
Amounts owed by group undertakings 3,174,767 1,668,687
Other debtors 36,037 11,839
3,252,607 2,297,630

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/24 31/5/23
£    £   
Trade creditors 94,626 85,117
Sales Incomplete 1,107,258 1,222,180
Sales ledger credit balances 42,563 69,602
Amounts owed to group undertakings 6,537,784 5,541,565
Tax 87,917 39,044
Social security and other taxes 15,158 8,139
VAT 299,984 300,367
Net wages Liability - 8,021
Accruals and deferred income 18,554 2,773
8,203,844 7,276,808

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/5/24 31/5/23
£    £   
Sales Incomplete - More than 1
year 198,336 573,451
198,336 573,451

Bourton Hall Limited (Registered number: 12267871)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

8. PROVISIONS FOR LIABILITIES
31/5/24 31/5/23
£    £   
Deferred tax
Accelerated capital allowances 1,247,110 270,106

Deferred
tax
£   
Balance at 1 June 2023 270,106
Charge to Income Statement during year 977,004
Deferred Tax
Balance at 31 May 2024 1,247,110

9. RESERVES
Fair
value
reserve
£   
Reserve transfer 3,015,841

At 31 May 2024 3,015,841

10. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Eric McIntyre (Senior Statutory Auditor)
for and on behalf of Cartwrights

11. CONTINGENT LIABILITIES

The company is party to a cross guarantee arrangement relating to borrowings of the group. Net indebtedness under these arrangements at 31 May 2024 was £6,521,728 (2023: £6,910,247).

12. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

13. ULTIMATE CONTROLLING PARTY

The ultimate parent company is Country House Weddings Holdings Limited, a company registered in England and Wales. The ultimate controlling party is H Bramer, by virtue of his shareholding.