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Company Registration No. 08616891 (England and Wales)
The Coach & Horses At Buckland Brewer Limited Unaudited accounts for the year ended 31 July 2024
The Coach & Horses At Buckland Brewer Limited Unaudited accounts Contents
Page
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The Coach & Horses At Buckland Brewer Limited Company Information for the year ended 31 July 2024
Directors
Nicola Wolfe Oliver Wolfe
Company Number
08616891 (England and Wales)
Registered Office
Coach & Horses Inn Buckland Brewer Bideford Devon EX39 5LU England
Accountants
North Devon Accounts 4 Cross Tree Centre Caen Street Braunton Devon EX33 1AA
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The Coach & Horses At Buckland Brewer Limited Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
26,663 
33,330 
Tangible assets
2,382 
3,221 
29,045 
36,551 
Current assets
Inventories
6,000 
6,000 
Debtors
- 
1,195 
Cash at bank and in hand
32,911 
59,233 
38,911 
66,428 
Creditors: amounts falling due within one year
(49,644)
(49,383)
Net current (liabilities)/assets
(10,733)
17,045 
Total assets less current liabilities
18,312 
53,596 
Creditors: amounts falling due after more than one year
(9,595)
(17,217)
Provisions for liabilities
Deferred tax
(426)
(426)
Net assets
8,291 
35,953 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
833 
833 
Profit and loss account
7,358 
35,020 
Shareholders' funds
8,291 
35,953 
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2025 and were signed on its behalf by
Nicola Wolfe Director Company Registration No. 08616891
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The Coach & Horses At Buckland Brewer Limited Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
The Coach & Horses At Buckland Brewer Limited is a private company, limited by shares, registered in England and Wales, registration number 08616891. The registered office is Coach & Horses Inn, Buckland Brewer, Bideford, Devon, EX39 5LU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 July 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 August 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18% reducing balance
Fixtures & fittings
18% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 August 2023
100,000 
At 31 July 2024
100,000 
Amortisation
At 1 August 2023
66,670 
Charge for the year
6,667 
At 31 July 2024
73,337 
Net book value
At 31 July 2024
26,663 
At 31 July 2023
33,330 
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The Coach & Horses At Buckland Brewer Limited Notes to the Accounts for the year ended 31 July 2024
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2023
3,526 
8,166 
11,692 
Additions
439 
- 
439 
Disposals
(1,717)
(1,470)
(3,187)
At 31 July 2024
2,248 
6,696 
8,944 
Depreciation
At 1 August 2023
2,647 
5,824 
8,471 
Charge for the year
153 
370 
523 
On disposals
(1,251)
(1,181)
(2,432)
At 31 July 2024
1,549 
5,013 
6,562 
Net book value
At 31 July 2024
699 
1,683 
2,382 
At 31 July 2023
879 
2,342 
3,221 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
1,195 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
5,000 
5,000 
VAT
11,937 
13,565 
Trade creditors
5,313 
6,193 
Taxes and social security
423 
5,046 
Other creditors
2,125 
411 
Loans from directors
21,776 
15,104 
Accruals
3,070 
4,064 
49,644 
49,383 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
9,595 
17,217 
9
Average number of employees
During the year the average number of employees was 6 (2023: 6).
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