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REGISTERED NUMBER: 09201548 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

BATE & ALBON LIMITED

BATE & ALBON LIMITED (REGISTERED NUMBER: 09201548)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BATE & ALBON LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: C S Bate
C J Albon
R J F Coleman
H W Smith





REGISTERED OFFICE: 23-24 Marlborough Place
Brighton
East Sussex
BN1 1UB





REGISTERED NUMBER: 09201548 (England and Wales)





ACCOUNTANTS: Galloways Accounting (Hove) Limited
The Old Casino
28 Fourth Avenue
Hove
East Sussex
BN3 2PJ

BATE & ALBON LIMITED (REGISTERED NUMBER: 09201548)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 70,011 79,593

CURRENT ASSETS
Debtors 4 561,699 555,076
Cash at bank 360,490 343,239
922,189 898,315
CREDITORS
Amounts falling due within one year 5 311,997 275,734
NET CURRENT ASSETS 610,192 622,581
TOTAL ASSETS LESS CURRENT
LIABILITIES

680,203

702,174

CREDITORS
Amounts falling due after more than one
year

6

80,034

129,382
NET ASSETS 600,169 572,792

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 599,969 572,592
SHAREHOLDERS' FUNDS 600,169 572,792

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

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 23 January 2025 and were signed on its behalf by:





C S Bate - Director


BATE & ALBON LIMITED (REGISTERED NUMBER: 09201548)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. 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 represents sales of services net of VAT. Turnover is recognised at the point the customer is entitled to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 10% on cost
Improvements to property - 10% on cost
Fixtures and fittings - 25% on cost
Computer equipment - 33% on cost

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.

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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2023 - 14 ) .

BATE & ALBON LIMITED (REGISTERED NUMBER: 09201548)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

3. TANGIBLE FIXED ASSETS
Improvements Fixtures
Short to and Computer
leasehold property fittings equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 2,673 46,120 43,115 35,740 127,648
Additions - - 5,038 9,092 14,130
At 30 April 2024 2,673 46,120 48,153 44,832 141,778
DEPRECIATION
At 1 May 2023 32 8,660 16,717 22,646 48,055
Charge for year 269 4,613 10,695 8,135 23,712
At 30 April 2024 301 13,273 27,412 30,781 71,767
NET BOOK VALUE
At 30 April 2024 2,372 32,847 20,741 14,051 70,011
At 30 April 2023 2,641 37,460 26,398 13,094 79,593

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 322,916 349,092
Amounts owed by group undertakings 202,875 202,712
Other debtors 970 845
Prepayments 34,938 2,427
561,699 555,076

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 40,448 50,949
Tax 143,013 97,934
Social security and other taxes 11,072 7,894
VAT 83,675 99,386
Other creditors 2,872 243
Directors' loan accounts 16,336 15,779
Accrued expenses 14,581 3,549
311,997 275,734

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 40,448 50,949
Bank loans - 2-5 years 39,586 78,433
80,034 129,382

BATE & ALBON LIMITED (REGISTERED NUMBER: 09201548)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 40,000 40,000
Between one and five years 160,000 160,000
In more than five years 133,334 173,334
333,334 373,334

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, C S Bate decreased his loan to the company. As at 30 April 2024, the company owed him £9,906, (2023: £15,560).

During the year, C J Albon increased his loan to the company. As at 30 April 2024, the company owed him £430, (2023: £219).

These balances represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

9. RELATED PARTY DISCLOSURES

Brightpool Properties Limited, jointly owned by directors C S Bate and C J Albon.

As at 30 April 2024, Brightpool Properties Limited owed Bate & Albon £202,825 (2023: £202,712). All transactions were undertaken on a commercial arms length basis and any outstanding amounts are interest free and repayable on demand.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C S Bate & C J Albon.

This was by virtue of their 100% holding of the issued share capital.