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Logo On Report
Registered Number: 11563570
England and Wales

 

 

 

EQUINOX GENTLEMAN'S REFINERY LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
Director Kerri Beale
Registered Number 11563570
Registered Office 37A Victoria Road
Woolston
Southampton
Hampshire
SO19 9DY
Trading Address 23 Oxford Street
Southampton
Hampshire
SO14 3DJ
Accountants JSR MANAGEMENT & HR CONSULTANCY SERVICES LTD
37a Victoria Road
Woolston
Southampton
SO19 9DY
1
Accountants report
You consider that the company is exempt from an audit for the year ended 30 September 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.



JSR MANAGEMENT & HR CONSULTANCY SERVICES LTD

37a Victoria Road
Woolston
Southampton
SO19 9DY
12 May 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3   3,333 
Tangible fixed assets 4 238,236    232,432 
238,236    235,765 
Current assets      
Debtors 5 117,817    87,472 
Cash at bank and in hand 84,870    73,032 
202,687    160,504 
Creditors: amount falling due within one year 6 (36,908)   (31,871)
Net current assets 165,779    128,633 
 
Total assets less current liabilities 404,015    364,398 
Creditors: amount falling due after more than one year 7 (176,417)   (176,423)
Accruals and deferred income 3   
Net assets 227,601    187,975 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 227,501    187,875 
Shareholders' funds 227,601    187,975 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 12 May 2025 and were signed by:


-------------------------------
Kerri Beale
Director
3
General Information
EQUINOX GENTLEMAN'S REFINERY LTD is a private company, limited by shares, registered in England and Wales, registration number 11563570, registration address 37A Victoria Road, Woolston, Southampton, Hampshire, SO19 9DY. The trading address of the company is 23 Oxford Street, Southampton, Hampshire, SO14 3DJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors continue to support the business and have assessed whether the "going concern" basis of accounting is appropriate, considering all the available information about the future, which is at least, but not limited to, 12 months from the date of approval. At this time, the directors neither intend to liquidate the entity or to cease trading and therefore have prepared the Financial Statements on a "going concern" basis.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and any trade discounts applied.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 6 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 4 Years Straight Line
Computer Equipment 4 Years Straight Line
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 1).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 October 2023 20,000    20,000 
Additions  
Disposals  
At 30 September 2024 20,000    20,000 
Amortisation
At 01 October 2023 16,667    16,667 
Charge for year 3,333    3,333 
On disposals  
At 30 September 2024 20,000    20,000 
Net book values
At 30 September 2024  
At 30 September 2023 3,333    3,333 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 October 2023 228,514    5,239    1,948    6,979    242,680 
Additions   394    6,893    1,369    8,656 
Disposals        
At 30 September 2024 228,514    5,633    8,841    8,348    251,336 
Depreciation
At 01 October 2023   4,619    487    3,893    8,999 
Charge for year   469    2,210    1,422    4,101 
On disposals        
At 30 September 2024   5,088    2,697    5,315    13,100 
Net book values
Closing balance as at 30 September 2024 228,514    545    6,144    3,033    238,236 
Opening balance as at 01 October 2023 228,514    620    1,461    1,837    232,432 


5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Prepayments & Accrued Income 1,100    846 
Other Debtors   86,526 
1,100    87,372 

5.

Debtors: amounts falling due after one year

2024
£
  2023
£
Called Up Share Capital Not Paid 100    100 
Other Debtors 116,617   
116,717    100 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 2,450    2,210 
Bank Loans & Overdrafts   5,000 
Corporation Tax 25,227    19,753 
PAYE & Social Security 40    5 
Accrued Expenses 187   
Advance Paid  
Wages & Salaries Control Account 228   
Directors' Current Accounts 739    30 
VAT 8,037    4,873 
36,908    31,871 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts (secured) 145,968    145,968 
Bank Loans & Overdrafts 30,449    30,455 
BBL (3011)  
176,417    176,423 

4