IRIS Accounts Production v24.1.0.578 08616580 Board of Directors 1.8.23 31.7.24 31.7.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh086165802023-07-31086165802024-07-31086165802023-08-012024-07-31086165802022-07-31086165802022-08-012023-07-31086165802023-07-3108616580ns15:EnglandWales2023-08-012024-07-3108616580ns14:PoundSterling2023-08-012024-07-3108616580ns10:Director12023-08-012024-07-3108616580ns10:PrivateLimitedCompanyLtd2023-08-012024-07-3108616580ns10:SmallEntities2023-08-012024-07-3108616580ns10:AuditExemptWithAccountantsReport2023-08-012024-07-3108616580ns10:SmallCompaniesRegimeForDirectorsReport2023-08-012024-07-3108616580ns10:SmallCompaniesRegimeForAccounts2023-08-012024-07-3108616580ns10:FullAccounts2023-08-012024-07-310861658012023-08-012024-07-3108616580ns10:Director22023-08-012024-07-3108616580ns10:RegisteredOffice2023-08-012024-07-3108616580ns5:CurrentFinancialInstruments2024-07-3108616580ns5:CurrentFinancialInstruments2023-07-3108616580ns5:Non-currentFinancialInstruments2024-07-3108616580ns5:Non-currentFinancialInstruments2023-07-3108616580ns5:ShareCapital2024-07-3108616580ns5:ShareCapital2023-07-3108616580ns5:RetainedEarningsAccumulatedLosses2024-07-3108616580ns5:RetainedEarningsAccumulatedLosses2023-07-3108616580ns5:NetGoodwill2023-08-012024-07-3108616580ns5:PlantMachinery2023-08-012024-07-3108616580ns5:NetGoodwill2023-07-3108616580ns5:NetGoodwill2024-07-3108616580ns5:NetGoodwill2023-07-3108616580ns5:PlantMachinery2023-07-3108616580ns5:PlantMachinery2024-07-3108616580ns5:PlantMachinery2023-07-3108616580ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-07-3108616580ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-07-31
REGISTERED NUMBER: 08616580 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

THE BROCKET ARMS INN LIMITED

THE BROCKET ARMS INN LIMITED (REGISTERED NUMBER: 08616580)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

THE BROCKET ARMS INN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: E M Janes
K E Smalley





REGISTERED OFFICE: The Old Post Office
Hill Farm Lane
Ayot St. Lawrence
Hertfordshire
AL6 9BT





REGISTERED NUMBER: 08616580 (England and Wales)





ACCOUNTANTS: LBCA Ltd
1 Waterside
Station Road
Harpenden
Hertfordshire
AL5 4US

THE BROCKET ARMS INN LIMITED (REGISTERED NUMBER: 08616580)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 7,507 6,448
7,507 6,448

CURRENT ASSETS
Stocks 11,213 10,782
Debtors 6 12,809 19,334
Cash at bank and in hand 138,542 132,527
162,564 162,643
CREDITORS
Amounts falling due within one year 7 90,484 99,484
NET CURRENT ASSETS 72,080 63,159
TOTAL ASSETS LESS CURRENT
LIABILITIES

79,587

69,607

CREDITORS
Amounts falling due after more than one
year

8

(8,334

)

(18,333

)

PROVISIONS FOR LIABILITIES (1,426 ) (1,225 )
NET ASSETS 69,827 50,049

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 69,727 49,949
69,827 50,049

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

THE BROCKET ARMS INN LIMITED (REGISTERED NUMBER: 08616580)

BALANCE SHEET - continued
31 JULY 2024


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

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2025 and were signed on its behalf by:





E M Janes - Director


THE BROCKET ARMS INN LIMITED (REGISTERED NUMBER: 08616580)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

The Brocket Arms Inn Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income is recognised at the point of sale, being the point at which risks and rewards have been transferred to the customer.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 50% on cost and 25% on cost

Tangible assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

THE BROCKET ARMS INN LIMITED (REGISTERED NUMBER: 08616580)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 150,000
AMORTISATION
At 1 August 2023
and 31 July 2024 150,000
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 9,470
Additions 4,731
At 31 July 2024 14,201
DEPRECIATION
At 1 August 2023 3,022
Charge for year 3,672
At 31 July 2024 6,694
NET BOOK VALUE
At 31 July 2024 7,507
At 31 July 2023 6,448

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 1,073
Other debtors 12,809 18,261
12,809 19,334

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 29,883 24,171
Taxation and social security 22,038 19,758
Other creditors 38,563 55,555
90,484 99,484

THE BROCKET ARMS INN LIMITED (REGISTERED NUMBER: 08616580)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors 8,334 18,333

9. RELATED PARTY DISCLOSURES

Included within other creditors is an amount of £25,989 relating to the directors (2023: £41,829).

THE BROCKET ARMS INN LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
THE BROCKET ARMS INN LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 July 2024 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






LBCA Ltd
1 Waterside
Station Road
Harpenden
Hertfordshire
AL5 4US


29 April 2025