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REGISTERED NUMBER: 10381045 (England and Wales)





























Unaudited Financial Statements for the Year Ended 30 April 2024

for

Westhoughton Banqueting Limited

Westhoughton Banqueting Limited (Registered number: 10381045)






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


Westhoughton Banqueting Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr M A Turner
Mr G E Fisher
Mr B W Sharples
Mr S P Wilson
Mr M S Gregory
Mr D J Hargreaves





REGISTERED OFFICE: Brookfield Hall
Peel Street
Westhoughton
Bolton
BL5 3SP





REGISTERED NUMBER: 10381045 (England and Wales)





ACCOUNTANTS: DonnellyBentley Limited
Chartered Accountants
Hazlemere
70 Chorley New Road
Bolton
Lancashire
BL1 4BY

Westhoughton Banqueting Limited (Registered number: 10381045)

Balance Sheet
30 April 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 10,923 7,552

CURRENT ASSETS
Stocks 9,147 9,952
Debtors 5 24,664 17,552
Cash at bank and in hand 83,981 96,577
117,792 124,081
CREDITORS
Amounts falling due within one year 6 (173,260 ) (95,223 )
NET CURRENT (LIABILITIES)/ASSETS (55,468 ) 28,858
TOTAL ASSETS LESS CURRENT
LIABILITIES

(44,545

)

36,410

RESERVES
Retained earnings (44,545 ) 36,410
(44,545 ) 36,410

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 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 22 January 2025 and were signed on its behalf by:



Mr G E Fisher - Director



Mr M S Gregory - Director


Westhoughton Banqueting Limited (Registered number: 10381045)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Westhoughton Banqueting Limited is a private company, limited by guarantee , 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.

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

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

-

20% on cost
Fixtures and fittings - 20% on reducing balance
Computers and system service equipment - 20% on cost

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.

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.

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 9 (2023 - 10 ) .

Westhoughton Banqueting Limited (Registered number: 10381045)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Furniture Computers
& equipment and
in main Fixtures system
dining and service
room fittings equipment Totals
£    £    £    £   
COST
At 1 May 2023 75,990 114,524 30,155 220,669
Additions - 6,102 - 6,102
At 30 April 2024 75,990 120,626 30,155 226,771
DEPRECIATION
At 1 May 2023 75,990 107,081 30,046 213,117
Charge for year - 2,622 109 2,731
At 30 April 2024 75,990 109,703 30,155 215,848
NET BOOK VALUE
At 30 April 2024 - 10,923 - 10,923
At 30 April 2023 - 7,443 109 7,552

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 15,949 9,568
Other debtors - 362
Prepayments 8,715 7,622
24,664 17,552

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other loans 50,000 -
Trade creditors 30,131 23,141
Social security and other taxes 1,697 1,601
VAT 13,145 -
Other creditors 9,676 9,216
Deposits from customers 36,862 32,042
Accruals and deferred income 31,749 29,223
173,260 95,223

7. GOING CONCERN

Other loans of £50,000 (2023 - £nil) which are included in creditors, relates to a loan from a connected company, Brookfield Hall Company Limited. The directors of Brookfield Hall Company Limited have agreed that the company will continue to provide financial support to Westhoughton Banqueting Limited when necessary.They have further agreed that the loan or any part of it, will not be demanded, if by doing so would prejudice the company's ability to continue trading or cause it to have cashflow difficulties.