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REGISTERED NUMBER: 04693542 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

BRETHERTONS GOLD LINE TOURS LIMITED

BRETHERTONS GOLD LINE TOURS LIMITED (REGISTERED NUMBER: 04693542)

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

Chartered Accountants' Report 8

BRETHERTONS GOLD LINE TOURS LIMITED

COMPANY INFORMATION
for the Year Ended 30 April 2024







DIRECTORS: J P Bretherton
J Bretherton





REGISTERED OFFICE: Beacon Croft, 1 Beacon View
Thornley
Longridge
Preston
Lancashire
PR3 2NB





REGISTERED NUMBER: 04693542 (England and Wales)





ACCOUNTANTS: Studholme-Bell Limited
Chartered Accountants
& Business Advisors
Vantage House
3 East Terrace Business Park
Euxton Lane, Euxton
Chorley
Lancashire
PR7 6TB

BRETHERTONS GOLD LINE TOURS LIMITED (REGISTERED NUMBER: 04693542)

BALANCE SHEET
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 1,207,259 1,131,719
1,207,259 1,131,719

CURRENT ASSETS
Stocks 700 700
Debtors 7 304,613 324,733
Cash at bank 160,134 172,895
465,447 498,328
CREDITORS
Amounts falling due within one year 8 399,224 474,963
NET CURRENT ASSETS 66,223 23,365
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,273,482

1,155,084

CREDITORS
Amounts falling due after more than one
year

9

(226,065

)

(273,308

)

PROVISIONS FOR LIABILITIES (200,504 ) (120,954 )
NET ASSETS 846,913 760,822

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 846,813 760,722
SHAREHOLDERS' FUNDS 846,913 760,822

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.

BRETHERTONS GOLD LINE TOURS LIMITED (REGISTERED NUMBER: 04693542)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 January 2025 and were signed on its behalf by:





J Bretherton - Director


BRETHERTONS GOLD LINE TOURS LIMITED (REGISTERED NUMBER: 04693542)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024


1. STATUTORY INFORMATION

Brethertons Gold Line Tours 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.

2. COMPLIANCE WITH ACCOUNTING STANDARDS

These financial statements have been prepared in compliance with FRS102 for small entities. There were no material departures from that standard.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The principle accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year and have also been consistently applied within the same accounts.

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.

Income recognition
Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - at varying rates on cost
Computer equipment - 20% on cost

Stocks
Stocks have been valued at the lower of cost and estimated selling price, less costs to sell. In respect of work in progress and finished goods, cost included a relevant proportion of overheads according to the stage of manufacture/completion.

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.

BRETHERTONS GOLD LINE TOURS LIMITED (REGISTERED NUMBER: 04693542)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024


3. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Property, plant and equipment acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other intangible assets. The related obligations, net of future finance charges, are included in creditors.

Rentals payable under operating leases are charged to the profit and loss account 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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 7 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 15,146
AMORTISATION
At 1 May 2023
and 30 April 2024 15,146
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

BRETHERTONS GOLD LINE TOURS LIMITED (REGISTERED NUMBER: 04693542)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024


6. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023 237,186 1,191,380 1,428,566
Additions 210,202 16,656 226,858
Disposals - (152,000 ) (152,000 )
At 30 April 2024 447,388 1,056,036 1,503,424
DEPRECIATION
At 1 May 2023 - 296,847 296,847
Charge for year - 52,518 52,518
Eliminated on disposal - (53,200 ) (53,200 )
At 30 April 2024 - 296,165 296,165
NET BOOK VALUE
At 30 April 2024 447,388 759,871 1,207,259
At 30 April 2023 237,186 894,533 1,131,719

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 May 2023 700,539
Disposals (152,000 )
Transfer to ownership (281,539 )
At 30 April 2024 267,000
DEPRECIATION
At 1 May 2023 241,617
Charge for year 13,350
Eliminated on disposal (53,200 )
Transfer to ownership (81,617 )
At 30 April 2024 120,150
NET BOOK VALUE
At 30 April 2024 146,850
At 30 April 2023 458,922

BRETHERTONS GOLD LINE TOURS LIMITED (REGISTERED NUMBER: 04693542)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 270,754 267,251
Other debtors 33,859 57,482
304,613 324,733

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 32,487 33,207
Trade creditors 5,261 19,758
Taxation and social security 4,336 -
Other creditors 347,140 411,998
399,224 474,963

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans 12,091 22,091
Hire purchase contracts 97,575 130,062
Other creditors 116,399 121,155
226,065 273,308

10. SECURED DEBTS

The following secured debts are included within creditors:

30.4.24 30.4.23
£    £   
Hire purchase contracts 130,062 163,269

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J Bretherton.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BRETHERTONS GOLD LINE TOURS LIMITED


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brethertons Gold Line Tours Limited for the year ended 30 April 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Brethertons Gold Line Tours Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brethertons Gold Line Tours Limited and state those matters that we have agreed to state to the Board of Directors of Brethertons Gold Line Tours Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brethertons Gold Line Tours Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Brethertons Gold Line Tours Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Brethertons Gold Line Tours Limited. You consider that Brethertons Gold Line Tours Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Brethertons Gold Line Tours Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Studholme-Bell Limited
Chartered Accountants
& Business Advisors
Vantage House
3 East Terrace Business Park
Euxton Lane, Euxton
Chorley
Lancashire
PR7 6TB


21 January 2025