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REGISTERED NUMBER: 11922166 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

The Hogless Roast Ltd

The Hogless Roast Ltd (Registered number: 11922166)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Hogless Roast Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTORS: M Mitchell
R Mundy





REGISTERED OFFICE: Grayswood Bushcombe Lane
Woodmancote
Cheltenham
Gloucestershire
GL52 9QQ





REGISTERED NUMBER: 11922166 (England and Wales)





ACCOUNTANTS: ADM Accountancy Services Ltd
Homelands Commercial Centre
Vale Road
Bishops Cleeve
Cheltenham
Gloucestershire
GL52 8PX

The Hogless Roast Ltd (Registered number: 11922166)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 16,386 15,591

CURRENT ASSETS
Stocks 8,643 8,187
Debtors 5 29,515 21,309
Cash at bank and in hand 66,911 69,879
105,069 99,375
CREDITORS
Amounts falling due within one year 6 73,044 68,799
NET CURRENT ASSETS 32,025 30,576
TOTAL ASSETS LESS CURRENT
LIABILITIES

48,411

46,167

CREDITORS
Amounts falling due after more than one year 7 27,250 32,250
NET ASSETS 21,161 13,917

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 21,159 13,915
21,161 13,917

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Hogless Roast Ltd (Registered number: 11922166)

Balance Sheet - continued
31 August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 April 2025 and were signed on its behalf by:





M Mitchell - Director


The Hogless Roast Ltd (Registered number: 11922166)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

The Hogless Roast Ltd 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.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 Hogless Roast Ltd (Registered number: 11922166)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 27,541
Additions 7,205
Disposals (1,330 )
At 31 August 2024 33,416
DEPRECIATION
At 1 September 2023 11,950
Charge for year 5,737
Eliminated on disposal (657 )
At 31 August 2024 17,030
NET BOOK VALUE
At 31 August 2024 16,386
At 31 August 2023 15,591

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 25,412 15,466
Other debtors 4,103 5,843
29,515 21,309

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 3,000 3,000
Trade creditors 11,281 5,481
Taxation and social security 34,686 29,553
Other creditors 24,077 30,765
73,044 68,799

The Hogless Roast Ltd (Registered number: 11922166)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans 4,250 7,250
Other creditors 23,000 25,000
27,250 32,250