Registered number
06817738
BEACHCOMBER CAFE (BARTON ON SEA) LIMITED
Filleted Accounts
30 April 2024
BEACHCOMBER CAFE (BARTON ON SEA) LIMITED
Registered number: 06817738
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 70,441 76,166
Current assets
Debtors 5 210,651 206,859
Cash at bank and in hand 5,481 27,587
216,132 234,446
Creditors: amounts falling due within one year 6 (275,943) (306,760)
Net current liabilities (59,811) (72,314)
Net assets 10,630 3,852
Capital and reserves
Called up share capital 3,300 3,300
Profit and loss account 7,330 552
Shareholders' funds 10,630 3,852
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
M. Barry
Director
Approved by the board on 30 November 2024
BEACHCOMBER CAFE (BARTON ON SEA) LIMITED
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 10 years
Fixtures, fittings, tools and equipment over 10 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 9 9
3 Intangible fixed assets £
Goodwill:
Cost
At 1 May 2023 75,000
At 30 April 2024 75,000
Amortisation
At 1 May 2023 75,000
At 30 April 2024 75,000
Net book value
At 30 April 2024 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.
4 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 May 2023 38,000 79,530 17,500 135,030
At 30 April 2024 38,000 79,530 17,500 135,030
Depreciation
At 1 May 2023 - 52,111 6,753 58,864
Charge for the year - 4,113 1,612 5,725
At 30 April 2024 - 56,224 8,365 64,589
Net book value
At 30 April 2024 38,000 23,306 9,135 70,441
At 30 April 2023 38,000 27,419 10,747 76,166
5 Debtors 2024 2023
£ £
Amounts owed by group undertakings and undertakings in which the company has a participating interest 39,305 39,305
Other debtors 171,346 167,554
210,651 206,859
6 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 144,384 187,194
Obligations under finance lease and hire purchase contracts 4,653 8,143
Corporation tax 57,434 50,533
Other taxes and social security costs 3,306 6,585
Value Added Tax 57,260 52,805
Other creditors 8,906 1,500
275,943 306,760
7 Other information
BEACHCOMBER CAFE (BARTON ON SEA) LIMITED is a private company limited by shares and incorporated in England.
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