BrightAccountsProduction v1.0.0 v1.0.0 2023-07-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is public house management 7 February 2025 0 0 07902306 2024-06-30 07902306 2023-06-30 07902306 2022-06-30 07902306 2023-07-01 2024-06-30 07902306 2022-07-01 2023-06-30 07902306 uk-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 07902306 uk-curr:PoundSterling 2023-07-01 2024-06-30 07902306 uk-bus:AbridgedAccounts 2023-07-01 2024-06-30 07902306 uk-core:ShareCapital 2024-06-30 07902306 uk-core:ShareCapital 2023-06-30 07902306 uk-core:RetainedEarningsAccumulatedLosses 2024-06-30 07902306 uk-core:RetainedEarningsAccumulatedLosses 2023-06-30 07902306 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-06-30 07902306 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-06-30 07902306 uk-core:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 07902306 uk-bus:FRS102 2023-07-01 2024-06-30 07902306 uk-core:FurnitureFittingsToolsEquipment 2023-07-01 2024-06-30 07902306 2023-07-01 2024-06-30 07902306 uk-bus:Director1 2023-07-01 2024-06-30 07902306 uk-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: 07902306
 
 
THE CROOKED BILLET (WORSTHORNE) LIMITED
 
Abridged Unaudited Financial Statements
 
for the financial year ended 30 June 2024
THE CROOKED BILLET (WORSTHORNE) LIMITED
DIRECTOR'S REPORT
for the financial year ended 30 June 2024

 
The director presents her report and the unaudited financial statements for the financial year ended 30 June 2024.
 
Principal Activity
The principal activity of the company is public house management
     
Director
The director who served during the financial year is as follows:
     
A Leigh
   
There were no changes in shareholdings between 30 June 2024 and the date of signing the financial statements.
     
In accordance with the Constitution, the director retire by rotation and, being eligible, offer themselves for re-election.
     
Political Contributions
The company did not make any disclosable political donations in the current financial year.
     
Statement of Director's Responsibilities
     
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
     
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Under company law the director must not approve the financial statements unless she is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:
select suitable accounting policies and apply them consistently;
make judgements and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
     
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable her to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
     
Special provisions relating to small companies
The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
     
     
On behalf of the board
     
     
___________________________
A Leigh
Director
     
7 February 2025



THE CROOKED BILLET (WORSTHORNE) LIMITED
ABRIDGED PROFIT AND LOSS ACCOUNT
for the financial year ended 30 June 2024
2024 2023
Notes £ £

Gross profit 141,076 128,473
 
Administrative expenses (138,981) (129,456)
───────── ─────────
Operating profit/(loss) 2,095 (983)
 
Interest receivable and similar income 23 4
Interest payable and similar expenses (7) -
───────── ─────────
Profit/(loss) before taxation 2,111 (979)
 
Tax on profit/(loss) (402) 192
───────── ─────────
Profit/(loss) for the financial year 1,709 (787)
───────── ─────────
Total comprehensive income 1,709 (787)
    ═════════   ═════════



THE CROOKED BILLET (WORSTHORNE) LIMITED
Company Registration Number: 07902306
ABRIDGED BALANCE SHEET
as at 30 June 2024

2024 2023
Notes £ £
 
Fixed Assets
Tangible assets 4 10,105 13,602
───────── ─────────
 
Current Assets
Stocks 3,375 3,369
Debtors 1,634 1,428
Cash and cash equivalents 18,114 16,562
───────── ─────────
23,123 21,359
───────── ─────────
Creditors: amounts falling due within one year (16,950) (17,608)
───────── ─────────
Net Current Assets 6,173 3,751
───────── ─────────
Total Assets less Current Liabilities 16,278 17,353
 
Provisions for liabilities (1,920) (2,584)
───────── ─────────
Net Assets 14,358 14,769
═════════ ═════════
 
Capital and Reserves
Called up share capital 100 100
Retained earnings 14,258 14,669
───────── ─────────
Equity attributable to owners of the company 14,358 14,769
═════════ ═════════
 
These abridged financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
           
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
For the financial year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges her responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Director and authorised for issue on 7 February 2025
           
           
________________________________          
A Leigh          
Director          
           



THE CROOKED BILLET (WORSTHORNE) LIMITED
RECONCILIATION OF SHAREHOLDERS' FUNDS
as at 30 June 2024

Called up Retained Total
share earnings
capital
£ £ £
 
At 1 July 2022 - 17,496 17,496
───────── ───────── ─────────
Loss for the financial year - (787) (787)
───────── ───────── ─────────
Payment of dividends - (2,040) (2,040)
  ───────── ───────── ─────────
At 30 June 2023 100 14,669 14,769
  ───────── ───────── ─────────
Profit for the financial year - 1,709 1,709
  ───────── ───────── ─────────
Payment of dividends - (2,120) (2,120)
  ───────── ───────── ─────────
At 30 June 2024 100 14,258 14,358
  ═════════ ═════════ ═════════



THE CROOKED BILLET (WORSTHORNE) LIMITED
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
for the financial year ended 30 June 2024

   
1. General Information
 
THE CROOKED BILLET (WORSTHORNE) LIMITED is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 07902306. The registered office of the company is 14 Mill Street, Bradford, West Yorkshire, BD1 4AB. The principal activity of the company is public house management The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 30 June 2024 have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) issued by the Financial Reporting Council and in accordance with the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Cash flow statement
The company has availed of the exemption in FRS 102 from the requirement to prepare a Cash Flow Statement because it is classified as a small company.
 
Turnover
Turnover represents the total invoice value, excluding value added tax, of sales made during the
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Fixtures, fittings and equipment - 10% straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Stocks
Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition.  Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Borrowing costs
Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
 
Provisions
Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including director, during the financial year was 12, (2023 - 10).
       
4. Tangible assets
  Fixtures, Total
  fittings and  
  equipment  
  £ £
Cost
At 1 July 2023 47,490 47,490
Additions 1,391 1,391
  ───────── ─────────
At 30 June 2024 48,881 48,881
  ───────── ─────────
Depreciation
At 1 July 2023 33,888 33,888
Charge for the financial year 4,888 4,888
  ───────── ─────────
At 30 June 2024 38,776 38,776
  ───────── ─────────
Net book value
At 30 June 2024 10,105 10,105
  ═════════ ═════════
At 30 June 2023 13,602 13,602
  ═════════ ═════════
       
5. Capital commitments
 
The company had no material capital commitments at the financial year-ended 30 June 2024.
   
6. Post-Balance Sheet Events
 
There have been no significant events affecting the company since the financial year-end.