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REGISTERED NUMBER: 02306838















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

CINDERS BARBECUES LIMITED

CINDERS BARBECUES LIMITED (REGISTERED NUMBER: 02306838)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CINDERS BARBECUES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: Mr W E Cooke
Ms K A Swift





REGISTERED OFFICE: Suite 1
Aireside House
Royd Ings Avenue
Keighley
West Yorkshire
BD21 4BZ





REGISTERED NUMBER: 02306838





ACCOUNTANTS: Brosnans
Chartered Accountants
Suite 1, Aireside House
Royd Ings Avenue
Keighley
West Yorkshire
BD21 4BZ

CINDERS BARBECUES LIMITED (REGISTERED NUMBER: 02306838)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 734,126 736,372
734,126 736,372

CURRENT ASSETS
Stocks 6 165,173 220,456
Debtors 7 47,956 53,714
Cash at bank and in hand 319,662 221,795
532,791 495,965
CREDITORS
Amounts falling due within one year 8 (60,011 ) (64,595 )
NET CURRENT ASSETS 472,780 431,370
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,206,906

1,167,742

PROVISIONS FOR LIABILITIES (102,019 ) (102,367 )
NET ASSETS 1,104,887 1,065,375

CAPITAL AND RESERVES
Called up share capital 9 10,000 10,000
Retained earnings 10 1,094,887 1,055,375
SHAREHOLDERS' FUNDS 1,104,887 1,065,375

CINDERS BARBECUES LIMITED (REGISTERED NUMBER: 02306838)

BALANCE SHEET - continued
31 AUGUST 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 January 2025 and were signed on its behalf by:




Mr W E Cooke - Director



Ms K A Swift - Director


CINDERS BARBECUES LIMITED (REGISTERED NUMBER: 02306838)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

Cinders Barbecues Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


The significant accounting policies applied in the preparation of these financial statements are set out below. These polices have been consistently applied to all years presented unless otherwise stated.

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.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

TRADE MARKS
Trade marks are valued at cost less accumulated amortisation.
Amortisation is calculated to write off the cost in equal annual instalments over their estimated useful life of 10 years.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Freehold property - 1% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

CINDERS BARBECUES LIMITED (REGISTERED NUMBER: 02306838)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

2. ACCOUNTING POLICIES - continued

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 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.

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.

FOREIGN CURRENCIES
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

CINDERS BARBECUES LIMITED (REGISTERED NUMBER: 02306838)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

4. INTANGIBLE FIXED ASSETS
Patents and
licences
£
COST
At 1 September 2023
and 31 August 2024 400
AMORTISATION
At 1 September 2023
and 31 August 2024 400
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£ £ £ £ £
COST
At 1 September 2023 725,000 239,283 69,115 11,012 1,044,410
Additions - 796 - - 796
At 31 August 2024 725,000 240,079 69,115 11,012 1,045,206
DEPRECIATION
At 1 September 2023 - 228,858 68,202 10,978 308,038
Charge for year - 2,805 228 9 3,042
At 31 August 2024 - 231,663 68,430 10,987 311,080
NET BOOK VALUE
At 31 August 2024 725,000 8,416 685 25 734,126
At 31 August 2023 725,000 10,425 913 34 736,372

The freehold property was last revalued on an open market basis on 27 May 2022 by Richard P Taylor, Chartered Surveyors.

6. STOCKS
2024 2023
£ £
Stocks 165,173 220,456

CINDERS BARBECUES LIMITED (REGISTERED NUMBER: 02306838)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 45,278 53,714
Prepayments 2,678 -
47,956 53,714

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 2,783 7,626
Taxation and social security 55,279 53,041
Other creditors 1,949 3,928
60,011 64,595

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
10,000 Ordinary £1 10,000 10,000

10. RESERVES


Fair Value
Reserve

£

Movement in Fair Value Reserve net of Deferred Tax:

At 1 September 2023 429,069
Movement in the year0


-------------


At 31 August 2024429,069
=======