Acorah Software Products - Accounts Production 16.1.300 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 10066631 Mr Elliott Smith Essex Events Limited 6 Bethany Close, Hornchurch, RM12 4QD true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10066631 2023-08-31 10066631 2024-08-31 10066631 2023-09-01 2024-08-31 10066631 frs-core:ComputerEquipment 2024-08-31 10066631 frs-core:ComputerEquipment 2023-09-01 2024-08-31 10066631 frs-core:ComputerEquipment 2023-08-31 10066631 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-01 2024-08-31 10066631 frs-core:OtherResidualIntangibleAssets 2024-08-31 10066631 frs-core:OtherResidualIntangibleAssets 2023-09-01 2024-08-31 10066631 frs-core:OtherResidualIntangibleAssets 2023-08-31 10066631 frs-core:PlantMachinery 2024-08-31 10066631 frs-core:PlantMachinery 2023-09-01 2024-08-31 10066631 frs-core:PlantMachinery 2023-08-31 10066631 frs-core:ShareCapital 2024-08-31 10066631 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 10066631 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10066631 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 10066631 frs-bus:SmallEntities 2023-09-01 2024-08-31 10066631 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10066631 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 10066631 1 2023-09-01 2024-08-31 10066631 frs-bus:Director1 2023-09-01 2024-08-31 10066631 frs-countries:EnglandWales 2023-09-01 2024-08-31 10066631 2022-08-31 10066631 2023-08-31 10066631 2022-09-01 2023-08-31 10066631 frs-core:ShareCapital 2023-08-31 10066631 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 10066631
Eastbrookend Country Park Tea Room Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
KFH Accounting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10066631
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 162 270
Tangible Assets 5 7,912 5,869
8,074 6,139
CURRENT ASSETS
Stocks 6 854 1,287
Debtors 4,257 3,780
Cash at bank and in hand 8,909 16,481
14,020 21,548
Creditors: Amounts Falling Due Within One Year (57,605 ) (52,109 )
NET CURRENT ASSETS (LIABILITIES) (43,585 ) (30,561 )
TOTAL ASSETS LESS CURRENT LIABILITIES (35,511 ) (24,422 )
NET LIABILITIES (35,511 ) (24,422 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (35,512 ) (24,423 )
SHAREHOLDERS' FUNDS (35,511) (24,422)
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For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Elliott Smith
Director
15/01/2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Eastbrookend Country Park Tea Room Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10066631 . The registered office is 6 Bethany Close, Hornchurch, RM12 4QD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section including 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets represent leasehold fees. This is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 5 years straightline
Computer Equipment 3 years straightline
2.5. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Sales, marketing and distribution 15 18
15 18
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4. Intangible Assets
Other
£
Cost
As at 1 September 2023 1,085
As at 31 August 2024 1,085
Amortisation
As at 1 September 2023 815
Provided during the period 108
As at 31 August 2024 923
Net Book Value
As at 31 August 2024 162
As at 1 September 2023 270
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 September 2023 14,010 - 14,010
Additions 4,116 1,112 5,228
As at 31 August 2024 18,126 1,112 19,238
Depreciation
As at 1 September 2023 8,141 - 8,141
Provided during the period 2,814 371 3,185
As at 31 August 2024 10,955 371 11,326
Net Book Value
As at 31 August 2024 7,171 741 7,912
As at 1 September 2023 5,869 - 5,869
6. Stocks
2024 2023
£ £
Materials 854 1,287
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Essex Events Limited . Essex Events Limited was incorporated in England and Wales. The ultimate controlling party is Essex Events Limited who controls 100% of the shares of Eastbrookend Country Park Tea Room Ltd .
9. Additional note to the accounts
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Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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