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REGISTERED NUMBER: 11342959 (England and Wales)












TOMLINSON BILSROW LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024






TOMLINSON BILSROW LIMITED (REGISTERED NUMBER: 11342959)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TOMLINSON BILSROW LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







Directors: Mr J Tomlinson
Mrs E D Tomlinson





Registered office: Bilsborrow Hall Farm
Bilsborrow
PRESTON
PR3 0RP





Registered number: 11342959 (England and Wales)





Accountants: Xeinadin
Dalton House
9 Dalton Square
LANCASTER
LA1 1WD

TOMLINSON BILSROW LIMITED (REGISTERED NUMBER: 11342959)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 4 - 583
Tangible assets 5 1,755,020 1,817,865
1,755,020 1,818,448

Current assets
Stocks 523,669 567,163
Debtors 6 220,271 189,198
743,940 756,361
Creditors
Amounts falling due within one year 7 459,089 485,543
Net current assets 284,851 270,818
Total assets less current liabilities 2,039,871 2,089,266

Creditors
Amounts falling due after more than one
year

8

(1,974,302

)

(1,979,620

)

Provisions for liabilities (30,757 ) (20,289 )
Net assets 34,812 89,357

Capital and reserves
Called up share capital 100 100
Retained earnings 34,712 89,257
34,812 89,357

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.

TOMLINSON BILSROW LIMITED (REGISTERED NUMBER: 11342959)

BALANCE SHEET - continued
30 APRIL 2024


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 Statement of Income and Retained Earnings 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:




Mr J Tomlinson - Director



Mrs E D Tomlinson - Director


TOMLINSON BILSROW LIMITED (REGISTERED NUMBER: 11342959)

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


1. Statutory information

Tomlinson Bilsrow 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable, for goods and services provided in the normal course of business, net of discounts, rebates, value added tax and other sales taxes.

Turnover is recognised at a point in time when a performance obligation is satisfied by transferring a good or service to the customer.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Basic payment scheme are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% Straight line, 25% Reducing balance, 15% Reducing balance and 5% Straight line

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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 Statement of Income and Retained Earnings, 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.


TOMLINSON BILSROW LIMITED (REGISTERED NUMBER: 11342959)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 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 2 (2023 - 4 ) .

4. Intangible fixed assets
Other
intangible
assets
£   
Cost
At 1 May 2023
and 30 April 2024 35,000
Amortisation
At 1 May 2023 34,417
Charge for year 583
At 30 April 2024 35,000
Net book value
At 30 April 2024 -
At 30 April 2023 583

TOMLINSON BILSROW LIMITED (REGISTERED NUMBER: 11342959)

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


5. Tangible fixed assets
Plant and
machinery
Land etc Totals
£    £    £   
Cost
At 1 May 2023 248,346 1,807,549 2,055,895
Additions - 75,114 75,114
Disposals - (28,434 ) (28,434 )
At 30 April 2024 248,346 1,854,229 2,102,575
Depreciation
At 1 May 2023 - 238,030 238,030
Charge for year - 118,503 118,503
Eliminated on disposal - (8,978 ) (8,978 )
At 30 April 2024 - 347,555 347,555
Net book value
At 30 April 2024 248,346 1,506,674 1,755,020
At 30 April 2023 248,346 1,569,519 1,817,865

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 198,069 130,380
Other debtors 22,202 58,818
220,271 189,198

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 176,813 192,926
Hire purchase contracts 27,293 11,639
Trade creditors 226,057 186,332
Taxation and social security 5,418 41,313
Other creditors 23,508 53,333
459,089 485,543

8. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 1,955,255 1,977,680
Hire purchase contracts 19,047 1,940
1,974,302 1,979,620

TOMLINSON BILSROW LIMITED (REGISTERED NUMBER: 11342959)

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


8. Creditors: amounts falling due after more than one year - continued
2024 2023
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 1,642,466 1,772,480

9. Secured debts

The following secured debts are included within creditors:

2024 2023
£    £   
Bank overdrafts 98,616 60,912
Bank loans 2,033,452 2,109,694
Hire purchase contracts 46,340 13,579
2,178,408 2,184,185

Bank loans and overdrafts are secured by fixed and floating charges over the Company's assets.

Hire purchase contracts are secured over the assets to which they relate.

10. Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
Mr J Tomlinson and Mrs E D Tomlinson
Balance outstanding at start of year (34,921 ) 225,706
Amounts advanced 166,651 111,466
Amounts repaid (135,443 ) (372,093 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (3,713 ) (34,921 )

Interest has been charged on the overdrawn directors' loan account at HMRC's official rate of interest.

11. Related party disclosures

During the year the company paid one of the directors rent of £16,360 (2023: £17,376) for the occupation of Bilsborrow Hall Farm.