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Registered number: 12751650
Stokers Arms Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Lennards
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12751650
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,733 20,916
15,733 20,916
CURRENT ASSETS
Stocks 5 12,964 11,047
Debtors 6 93,430 67,440
Cash at bank and in hand 7,941 20,884
114,335 99,371
Creditors: Amounts Falling Due Within One Year 7 (588,139 ) (451,189 )
NET CURRENT ASSETS (LIABILITIES) (473,804 ) (351,818 )
TOTAL ASSETS LESS CURRENT LIABILITIES (458,071 ) (330,902 )
NET LIABILITIES (458,071 ) (330,902 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (458,171 ) (331,002 )
SHAREHOLDERS' FUNDS (458,071) (330,902)
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Page 2
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 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 Steven Pilling
Director
25/04/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Stokers Arms Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12751650 . The registered office is The Vicarage, 31 Great King Street, Macclesfield, Cheshire, SK11 6PL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 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. 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 6.67% per anum of cost
Fixtures & Fittings 20% per annum of cost
Computer Equipment 25% per annum of cost
2.4. Stocks and Work in Progress
Stocks and work in progress are 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Sales, marketing and distribution 15 22
15 22
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2023 14,655 2,454 11,127 28,236
Additions - 2,400 - 2,400
Disposals - - (2,400 ) (2,400 )
As at 31 July 2024 14,655 4,854 8,727 28,236
Depreciation
As at 1 August 2023 3,122 1,129 3,069 7,320
Provided during the period 1,831 1,170 2,182 5,183
As at 31 July 2024 4,953 2,299 5,251 12,503
Net Book Value
As at 31 July 2024 9,702 2,555 3,476 15,733
As at 1 August 2023 11,533 1,325 8,058 20,916
5. Stocks
2024 2023
£ £
Finished goods 12,964 11,047
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 7,984 13,089
Amounts owed by group undertakings 100 100
Amounts owed by other participating interests 85,346 54,251
93,430 67,440
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 64,427 40,539
VAT 50,103 21,525
Other creditors 158 -
Accruals and deferred income 63,847 20,627
Amounts owed to group undertakings 24,786 22,041
Amounts owed to other participating interests 384,818 346,457
588,139 451,189
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
The company has taken advantage of exemption under the terms of Financial Reporting Standard 102 "the Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transaction with wholly owned subsidiaries within the group.
10. Ultimate Controlling Party
The company's ultimate controlling party is Steven Pilling by virtue of his ownership of 100% of the issued share capital in the ultimate holding company.
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