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Registered number: 07841863









AUGUR BUCHLER CHELTENHAM LIMITED








FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
AUGUR BUCHLER CHELTENHAM LIMITED
REGISTERED NUMBER: 07841863

BALANCE SHEET
AS AT 31 MAY 2024

2024
2024
2023
2023
Note
£
£
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
54
54

Cash at bank and in hand
 5 
1,087
1,087

  
1,141
1,141

Creditors: amounts falling due within one year
 6 
(1,149,341)
(1,149,002)

Net current liabilities
  
 
 
(1,148,200)
 
 
(1,147,861)

Total assets less current liabilities
  
(1,148,200)
(1,147,861)

  

Net liabilities
  
(1,148,200)
(1,147,861)


Capital and reserves
  

Called up share capital 
  
102
102

Profit and loss account
  
(1,148,302)
(1,147,963)

  
(1,148,200)
(1,147,861)


Page 1

 
AUGUR BUCHLER CHELTENHAM LIMITED
REGISTERED NUMBER: 07841863
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
N A Spencer
Director

Date: 24 February 2025

Page 2

 
AUGUR BUCHLER CHELTENHAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Augur Buchler Cheltenham Limited is a private company limited by shares, incorporated in England and Wales and its registered office is Aston House, Cornwall Aevnue, London, N3 1LF.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company entered into certain contractual arrangements with Cheltenham Borough Council in 2012, which provided for payment by the Company to the council of daily amounts from June 2016, in certain defined circumstances.
Discussions with the council are ongoin to cancel arrangements and replace them with more appropriate arrangements. On the basis that the discussions with the council are concluded satisfactorily, the Directors have prepared these Financial Statements on a going concern basis.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless
Page 3

 
AUGUR BUCHLER CHELTENHAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)


2.6
Financial instruments (continued)

the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Debtors

2024
2023
£
£


Other debtors
54
54



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,087
1,087



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
26,918
26,918

Other creditors
1,122,423
1,122,084

1,149,341
1,149,002


 
Page 4