REGISTERED NUMBER: |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE PERIOD 1 MAY 2023 TO 31 OCTOBER 2024 |
FOR |
BEECHENHURST CAFE LIMITED |
REGISTERED NUMBER: |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE PERIOD 1 MAY 2023 TO 31 OCTOBER 2024 |
FOR |
BEECHENHURST CAFE LIMITED |
BEECHENHURST CAFE LIMITED (REGISTERED NUMBER: 10061299) |
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE PERIOD 1 MAY 2023 TO 31 OCTOBER 2024 |
Page |
Balance sheet | 1 |
Notes to the financial statements | 2 |
BEECHENHURST CAFE LIMITED (REGISTERED NUMBER: 10061299) |
BALANCE SHEET |
31 OCTOBER 2024 |
2024 | 2023 |
Notes | £ | £ | £ | £ |
Fixed assets |
Tangible assets | 4 |
Current assets |
Stocks |
Debtors | 5 |
Cash at bank and in hand |
Creditors |
Amounts falling due within one year | 6 |
Net current assets/(liabilities) | ( |
) |
Total assets less current liabilities |
Provisions for liabilities | 8 |
Net assets |
Capital and reserves |
Called up share capital | 9 |
Retained earnings |
Shareholders' funds |
The director acknowledges his 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 were approved by the director and authorised for issue on |
BEECHENHURST CAFE LIMITED (REGISTERED NUMBER: 10061299) |
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE PERIOD 1 MAY 2023 TO 31 OCTOBER 2024 |
1. | Statutory information |
Beechenhurst Cafe Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 10061299. The Registered Office address is Little Haythorne, Haythorne, Horton, Wimborne, Dorset BH21 7JG and the business address is Speech House Road, Broadwell, Coleford GL16 7EG. |
The accounting period has been extended to cover 18 months until the cessation of trade on 31 October 2024 and therefore the comparatives are not entirely comparable. |
2. | Accounting policies |
Basis of preparing the financial statements |
Preparation of consolidated financial statements |
The company is a wholly owned subsidiary and the parent company has taken the option under S399(2A) of the Companies Act 2006 not to prepare consolidated financial statements. |
Turnover |
Turnover represents takings from café and takeaway outlets, net of vat. |
Tangible fixed assets |
Plant and machinery | - |
Motor vehicles | - |
Stocks |
Stock and Work In Progress are valued at the lower of cost and net realisable value. |
Taxation |
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset. |
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. |
BEECHENHURST CAFE LIMITED (REGISTERED NUMBER: 10061299) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE PERIOD 1 MAY 2023 TO 31 OCTOBER 2024 |
2. | Accounting policies - continued |
Financial instruments |
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities. |
At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate. |
3. | Employees and directors |
The average number of employees during the period was |
4. | Tangible fixed assets |
Plant and | Motor |
machinery | vehicles | Totals |
£ | £ | £ |
Cost |
At 1 May 2023 |
Disposals | ( |
) | ( |
) | ( |
) |
At 31 October 2024 |
Depreciation |
At 1 May 2023 |
Eliminated on disposal | ( |
) | ( |
) | ( |
) |
At 31 October 2024 |
Net book value |
At 31 October 2024 |
At 30 April 2023 |
5. | Debtors: amounts falling due within one year |
2024 | 2023 |
£ | £ |
Trade debtors |
Amounts owed by group undertakings |
Other debtors |
Prepayments and accrued income |
BEECHENHURST CAFE LIMITED (REGISTERED NUMBER: 10061299) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE PERIOD 1 MAY 2023 TO 31 OCTOBER 2024 |
6. | Creditors: amounts falling due within one year |
2024 | 2023 |
£ | £ |
Trade creditors |
Amounts owed to group undertakings |
Tax |
Social security and other taxes |
VAT | 11,672 | 26,399 |
Net wages | - | 15,440 |
Pension | - | 582 |
Company barclaycard | - | 3,382 |
Accruals and deferred income |
7. | Leasing agreements |
Minimum lease payments under non-cancellable operating leases fall due as follows: |
2024 | 2023 |
£ | £ |
Within one year |
Between one and five years |
8. | Provisions for liabilities |
2024 | 2023 |
£ | £ |
Deferred tax | - | 13,459 |
Deferred |
tax |
£ |
Balance at 1 May 2023 |
Credit to Income statement during period | ( |
) |
Balance at 31 October 2024 |
9. | Called up share capital |
Allotted, issued and fully paid: |
Number: | Class: | Nominal | 2024 | 2023 |
value: | £ | £ |
Ordinary | £1 | 20 | 20 |
10. | Ultimate controlling party |
The company is under the control of its director and his spouse, Mr and Mrs Hall, by virtue of their ownership of 100% of the share capital in the parent company, DA GT Limited. |