THE BELL ROCK TAVERN LTD

Company Registration Number:
SC655338 (Scotland)

Unaudited statutory accounts for the year ended 29 February 2024

Period of accounts

Start date: 1 March 2023

End date: 29 February 2024

THE BELL ROCK TAVERN LTD

Contents of the Financial Statements

for the Period Ended 29 February 2024

Directors report
Balance sheet
Additional notes
Balance sheet notes

THE BELL ROCK TAVERN LTD

Directors' report period ended 29 February 2024

The directors present their report with the financial statements of the company for the period ended 29 February 2024

Principal activities of the company

Restaurant and Public House



Directors

The directors shown below have held office during the whole of the period from
1 March 2023 to 29 February 2024

M Misbahuddin
Juveria Ahmed


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
25 February 2025

And signed on behalf of the board by:
Name: M Misbahuddin
Status: Director

THE BELL ROCK TAVERN LTD

Balance sheet

As at 29 February 2024

Notes 2024 2023


£

£
Fixed assets
Tangible assets: 3 174,560 177,429
Total fixed assets: 174,560 177,429
Current assets
Stocks: 4 10,000 10,000
Cash at bank and in hand: 1,025 3,859
Total current assets: 11,025 13,859
Creditors: amounts falling due within one year: 5 ( 41,386 ) ( 27,550 )
Net current assets (liabilities): (30,361) (13,691)
Total assets less current liabilities: 144,199 163,738
Creditors: amounts falling due after more than one year: 6 ( 143,438 ) ( 160,313 )
Total net assets (liabilities): 761 3,425
Capital and reserves
Called up share capital: 1 1
Profit and loss account: 760 3,424
Total Shareholders' funds: 761 3,425

The notes form part of these financial statements

THE BELL ROCK TAVERN LTD

Balance sheet statements

For the year ending 29 February 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 25 February 2025
and signed on behalf of the board by:

Name: M Misbahuddin
Status: Director

The notes form part of these financial statements

THE BELL ROCK TAVERN LTD

Notes to the Financial Statements

for the Period Ended 29 February 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied.

    Tangible fixed assets depreciation policy

    Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent impairment losses.

    Other accounting policies

    Deferred tax Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference Financial instruments Basic financial instruments are recognised at amortised cost, except for investments in nonconvertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss. Going Concern After reviewing the forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

THE BELL ROCK TAVERN LTD

Notes to the Financial Statements

for the Period Ended 29 February 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 5 5

THE BELL ROCK TAVERN LTD

Notes to the Financial Statements

for the Period Ended 29 February 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 March 2023 170,000 17,904 187,904
Additions
Disposals
Revaluations
Transfers
At 29 February 2024 170,000 17,904 187,904
Depreciation
At 1 March 2023 5,100 5,375 10,475
Charge for year 1,700 1,169 2,869
On disposals
Other adjustments
At 29 February 2024 6,800 6,544 13,344
Net book value
At 29 February 2024 163,200 11,360 174,560
At 28 February 2023 164,900 12,529 177,429

THE BELL ROCK TAVERN LTD

Notes to the Financial Statements

for the Period Ended 29 February 2024

4. Stocks

2024 2023
£ £
Stocks 10,000 10,000
Total 10,000 10,000

THE BELL ROCK TAVERN LTD

Notes to the Financial Statements

for the Period Ended 29 February 2024

5. Creditors: amounts falling due within one year note

2024 2023
£ £
Bank loans and overdrafts 8,875 8,875
Other creditors 32,511 18,675
Total 41,386 27,550

THE BELL ROCK TAVERN LTD

Notes to the Financial Statements

for the Period Ended 29 February 2024

6. Creditors: amounts falling due after more than one year note

2024 2023
£ £
Bank loans and overdrafts 143,438 160,313
Total 143,438 160,313