Caseware UK (AP4) 2024.0.164 2024.0.164 2024-03-312024-03-31false2023-04-01falseNo description of principal activity3835truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08840450 2023-04-01 2024-03-31 08840450 2022-04-01 2023-03-31 08840450 2024-03-31 08840450 2023-03-31 08840450 c:Director3 2023-04-01 2024-03-31 08840450 d:Buildings d:LongLeaseholdAssets 2023-04-01 2024-03-31 08840450 d:Buildings d:LongLeaseholdAssets 2024-03-31 08840450 d:Buildings d:LongLeaseholdAssets 2023-03-31 08840450 d:FurnitureFittings 2023-04-01 2024-03-31 08840450 d:OtherPropertyPlantEquipment 2023-04-01 2024-03-31 08840450 d:OtherPropertyPlantEquipment 2024-03-31 08840450 d:OtherPropertyPlantEquipment 2023-03-31 08840450 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 08840450 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 08840450 d:CurrentFinancialInstruments 2024-03-31 08840450 d:CurrentFinancialInstruments 2023-03-31 08840450 d:Non-currentFinancialInstruments 2024-03-31 08840450 d:Non-currentFinancialInstruments 2023-03-31 08840450 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08840450 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 08840450 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 08840450 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 08840450 d:ShareCapital 2024-03-31 08840450 d:ShareCapital 2023-03-31 08840450 d:RetainedEarningsAccumulatedLosses 2024-03-31 08840450 d:RetainedEarningsAccumulatedLosses 2023-03-31 08840450 c:FRS102 2023-04-01 2024-03-31 08840450 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 08840450 c:FullAccounts 2023-04-01 2024-03-31 08840450 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 08840450 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 08840450










DURHAM BOATHOUSE LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
DURHAM BOATHOUSE LIMITED
REGISTERED NUMBER: 08840450

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
£
£

FIXED ASSETS

Tangible assets
127,506
76,363

127,506
76,363

CURRENT ASSETS

Stocks
23,650
19,500

Debtors: amounts falling due within one year
178,726
48,169

Cash at bank and in hand
72,801
255,007

275,177
322,676

Creditors: amounts falling due within one year
(350,903)
(331,709)

NET CURRENT LIABILITIES
 
 
(75,726)
 
 
(9,033)

TOTAL ASSETS LESS CURRENT LIABILITIES
51,780
67,330

Creditors: amounts falling due after more than one year
(28,259)
(33,815)


NET ASSETS
23,521
33,515


CAPITAL AND RESERVES

Called up share capital 
2
2

Profit and loss account
23,519
33,513

23,521
33,515


The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

Page 1

 
DURHAM BOATHOUSE LIMITED
REGISTERED NUMBER: 08840450
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mr H S Eggleston
Director

Date: 28 March 2025

Page 2

 
DURHAM BOATHOUSE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


GENERAL INFORMATION

The company is a private company, limited by shares, incorporated in England and Wales and its registered office is:-
The Old Offices
Urlay Nook Road
Eaglescliffe
Stockton on Tees
Teesside
TS16 0LA

2.ACCOUNTING POLICIES

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The policies applied under the entity's previous accounting framework are not materially different to FRS 102 and have not impacted on equity or profit or loss.

The following principal accounting policies have been applied:

 
2.2

Going concern

The director having made due and careful enquiry is of the opinion that the company has adequate
working capital to execute its operations for the next 12 months as he will continue to support the
company financially.

 
2.3

Revenue

Turnover comprises revenue recognised by the company in respect of goods and services supplied
during the year, exclusive of Value Added Tax.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
DURHAM BOATHOUSE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.ACCOUNTING POLICIES (continued)


2.6
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight line and reducing balance method.

Depreciation is provided on the following basis:

Leasehold improvements
-
10 years straight line
Fixtures & fittings
-
25% reducing balance

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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 38 (2023 - 35).

Page 4

 
DURHAM BOATHOUSE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


TANGIBLE FIXED ASSETS





Leasehold Improvements
Other fixed assets
Total

£
£
£



Cost or valuation


At 1 April 2023
167,075
166,304
333,379


Additions
80,453
9,059
89,512



At 31 March 2024

247,528
175,363
422,891



Depreciation


At 1 April 2023
125,140
131,876
257,016


Charge for the year on owned assets
22,579
15,790
38,369



At 31 March 2024

147,719
147,666
295,385



Net book value



At 31 March 2024
99,809
27,697
127,506



At 31 March 2023
41,935
34,428
76,363


5.


DEBTORS

2024
2023
£
£


Trade debtors
78,850
12,853

Other debtors
72,020
8,004

Prepayments and accrued income
27,856
27,312

178,726
48,169


Page 5

 
DURHAM BOATHOUSE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


CASH AND CASH EQUIVALENTS

2024
2023
£
£

Cash at bank and in hand
72,801
255,007

72,801
255,007



7.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Bank loans
6,000
6,000

Trade creditors
165,602
203,459

Corporation tax
-
27,423

Other taxation and social security
45,632
15,033

Other creditors
129,999
76,355

Accruals and deferred income
3,670
3,439

350,903
331,709



8.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024
2023
£
£

Debentures loans
28,259
33,815

28,259
33,815


Page 6

 
DURHAM BOATHOUSE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

9.


RELATED PARTY TRANSACTIONS

At 31 March 2024 the company owed Mr H S Eggleston £8,203 (1 April 2023 £8,203)
At 31 March 2024 the company owed R&H Properties £135 (1 April 2023 £135) a business
owned by Mr H S Eggleston.
At 31 March 2024 the company owed Tomahawk Newcastle £35,623 (1 April 2023 the company was owed £40,159) a business owned by Mr H S Eggleston.
At 31 March 2024 the company owed Tomahawk Steakhouse £11,316 (1 April 2023 £62,220) a business
owned by Mr H S Eggleston.
At 31 March 2024 the company was owed by Tomahawk Darlington £70,683 (1 April 2023 £13,758) a business owned by Mr H S Eggleston.
 

 
Page 7