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Registered Number: 07603499
England and Wales

 

 

 

BISHOPS CLEEVE ENTERPRISES LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Directors Mr Theodosi Diplaros
Mrs Maria Diplaros
Registered Number 07603499
Registered Office 1 Church Road
Bishop Cleeve
Cheltenham
GL52 8LR
Accountants Marneros Marcus & Co Limited
First Floor Hagley Court
40 Vicarage Road Edgbaston
Birmingham
B153EZ
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 410,654    410,654 
Tangible fixed assets 4 144,947    155,739 
555,601    566,393 
Current assets      
Stocks 5 1,785    2,010 
Debtors 6 57,326    58,100 
Cash at bank and in hand 34,266    30,943 
93,377    91,053 
Creditors: amount falling due within one year 7 (132,524)   (115,496)
Net current assets (39,147)   (24,443)
 
Total assets less current liabilities 516,454    541,950 
Creditors: amount falling due after more than one year 8 (27,587)   (45,880)
Net assets 488,867    496,070 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 488,767    495,970 
Shareholders' funds 488,867    496,070 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 14 January 2025 and were signed on its behalf by:


-------------------------------
Mrs Maria Diplaros
Director
2
General Information
Bishops Cleeve Enterprises Limited is a private company, limited by shares, registered in England and Wales, registration number 07603499, registration address 1 Church Road, Bishop Cleeve, Cheltenham, GL52 8LR.

The presentation currency is £ sterling.
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.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to 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 is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
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 10% Reducing Balance
Motor Vehicles 10% Reducing Balance
Fixtures and Fittings 10% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 10 (2023 : 8).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 May 2023 410,654    410,654 
Additions  
Disposals  
At 30 April 2024 410,654    410,654 
Net book values
At 30 April 2024 410,654    410,654 
At 30 April 2023 410,654    410,654 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Improvements to property   Total
  £   £   £   £   £
At 01 May 2023 125,519    63,595    71,167    26,710    286,991 
Additions     2,345      2,345 
Disposals        
At 30 April 2024 125,519    63,595    73,512    26,710    289,336 
Depreciation
At 01 May 2023 92,369    14,805    24,078      131,252 
Charge for year 3,315    4,879    4,943      13,137 
On disposals        
At 30 April 2024 95,684    19,684    29,021      144,389 
Net book values
Closing balance as at 30 April 2024 29,835    43,911    44,491    26,710    144,947 
Opening balance as at 01 May 2023 33,150    48,790    47,089    26,710    155,739 

The net book value of Improvements to property includes £ 26,710 (2023 £26,710) in respect of assets leased under finance leases or hire purchase contracts.

5.

Stocks

2024
£
  2023
£
Finished Goods 1,785    2,010 
1,785    2,010 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Prepayments & Accrued Income   2,015 
Directors' Current Accounts 57,326    56,085 
57,326    58,100 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 28,242    16,889 
Corporation Tax 21,985    17,897 
PAYE & Social Security 4,972    5,230 
Accrued Expenses   1,794 
Other Creditors 74,419    63,717 
Obligations under HP/Financial Leases 2,906    9,969 
132,524    115,496 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 27,587    42,974 
Obligations Under HP/Financial Leases   2,906 
27,587    45,880 

3