2022-11-012023-10-312023-10-31false10038360BLUE GOOSE BOWNESS 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BLUE GOOSE BOWNESS LIMITED

Registered Number
10038360
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

BLUE GOOSE BOWNESS LIMITED
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

FANNON, Stuart Michael
MONK, Colin

Registered Address

Units 1&2 Longlands Road
Bowness-On-Windermere
Windermere
LA23 3AS

Registered Number

10038360 (England and Wales)
BLUE GOOSE BOWNESS LIMITED
Statement of Financial Position
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets424,97030,831
24,97030,831
Current assets
Debtors575,82195,184
Cash at bank and on hand8,71413,820
84,535109,004
Creditors amounts falling due within one year6(181,400)(163,281)
Net current assets (liabilities)(96,865)(54,277)
Total assets less current liabilities(71,895)(23,446)
Creditors amounts falling due after one year7(28,930)(35,940)
Net assets(100,825)(59,386)
Capital and reserves
Called up share capital100100
Profit and loss account(100,925)(59,486)
Shareholders' funds(100,825)(59,386)
The financial statements were approved and authorised for issue by the Board of Directors on 24 March 2025, and are signed on its behalf by:
FANNON, Stuart Michael
Director
MONK, Colin
Director

Registered Company No. 10038360
BLUE GOOSE BOWNESS LIMITED
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Income and Retained Earnings over its useful economic life.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery33
Fixtures and fittings33
Trade and other 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.
Trade and other 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.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20232022
Average number of employees during the year88
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 November 2250,00050,000
At 31 October 2350,00050,000
Amortisation and impairment
At 01 November 2250,00050,000
At 31 October 2350,00050,000
Net book value
At 31 October 23--
At 31 October 22--
4.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 November 22106,19765,859-172,056
Additions779-4,9565,735
At 31 October 23106,97665,8594,956177,791
Depreciation and impairment
At 01 November 2290,15151,074-141,225
Charge for year5,3564,8671,37311,596
At 31 October 2395,50755,9411,373152,821
Net book value
At 31 October 2311,4699,9183,58324,970
At 31 October 2216,04614,785-30,831
5.Debtors: amounts due within one year

2023

2022

££
Amounts owed by group undertakings59,86972,323
Other debtors11,96918,069
Prepayments and accrued income3,9834,792
Total75,82195,184
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables5,28610,471
Bank borrowings and overdrafts3,0003,000
Amounts owed to related parties150,207136,044
Taxation and social security7,0534,221
Other creditors8,0977,305
Accrued liabilities and deferred income7,7572,240
Total181,400163,281
Included within other creditors is a loan which is secured by a fixed and floating charge over the company's assets - £7,010 (Oct 22 - £7,010).
7.Creditors: amounts due after one year

2023

2022

££
Other creditors28,93035,940
Total28,93035,940
Included within other creditors is a loan which is secured by a fixed and floating charge over the company's assets - £28,930 (Oct 22 - £35,940). In respect of this loan £890 falls due more than five years after the balance sheet date (Oct 22 - £7,900).
8.Parent-subsidiary relationships
In respect of this company, the ultimate controlling party is High Spirits Leisure Group Limited, a company registered in England and Wales under company number 10172873. As part of a small group, this company is exempt from producing group accounts. These accounts are for this company alone.