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REGISTERED NUMBER: 03714008 (England and Wales)








Unaudited Financial Statements

For The Year Ended 30 September 2024

for

Brunning Host Limited

Brunning Host Limited (Registered number: 03714008)






Contents of the Financial Statements
For The Year Ended 30 September 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


Brunning Host Limited (Registered number: 03714008)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 2,152,927 2,183,225

CURRENT ASSETS
Stocks 39,740 41,395
Debtors 5 36,491 130,600
Cash at bank and in hand 238,752 326,349
314,983 498,344
CREDITORS
Amounts falling due within one year 6 419,554 384,936
NET CURRENT (LIABILITIES)/ASSETS (104,571 ) 113,408
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,048,356

2,296,633

CREDITORS
Amounts falling due after more than one
year

7

(780,151

)

(873,360

)

PROVISIONS FOR LIABILITIES (32,746 ) (24,208 )
NET ASSETS 1,235,459 1,399,065

CAPITAL AND RESERVES
Called up share capital 652,915 652,915
Retained earnings 582,544 746,150
SHAREHOLDERS' FUNDS 1,235,459 1,399,065

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2025 and were signed on its behalf by:




C B Brunning - Director


Brunning Host Limited (Registered number: 03714008)

Notes to the Financial Statements
For The Year Ended 30 September 2024

1. STATUTORY INFORMATION

Brunning Host Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 03714008

Registered office: Harscombe House
1 Darklake View
Plymouth
Devon
PL6 7TL

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.

The Directors assessment is that the company is a going concern.

Turnover
Turnover represents food, drink and accommodation sales excluding value added tax, recognised at the point of sale. Where deposits are taken in advance these are deferred until the date of the event.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery etc - 20% on reducing balance, 10% on cost and Straight line over 15 years

No depreciation is charged on the land element.

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 Statement of Income and Retained Earnings, 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.

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.

Brunning Host Limited (Registered number: 03714008)

Notes to the Financial Statements - continued
For The Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 70 (2023 - 76 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2023 2,708,013 547,057 3,255,070
Additions 4,939 67,565 72,504
Disposals (6 ) (65,838 ) (65,844 )
At 30 September 2024 2,712,946 548,784 3,261,730
DEPRECIATION
At 1 October 2023 719,043 352,802 1,071,845
Charge for year 53,488 37,680 91,168
Eliminated on disposal - (54,210 ) (54,210 )
At 30 September 2024 772,531 336,272 1,108,803
NET BOOK VALUE
At 30 September 2024 1,940,415 212,512 2,152,927
At 30 September 2023 1,988,970 194,255 2,183,225

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 109 -
Other debtors 36,382 130,600
36,491 130,600

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 69,182 69,674
Hire purchase contracts 17,445 -
Trade creditors 57,829 69,506
Taxation and social security 153,542 144,519
Other creditors 121,556 101,237
419,554 384,936

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans 648,068 716,110
Hire purchase contracts 24,714 -
Other creditors 107,369 157,250
780,151 873,360

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 455,280 495,746

Brunning Host Limited (Registered number: 03714008)

Notes to the Financial Statements - continued
For The Year Ended 30 September 2024

8. SECURED DEBTS

The following secured debts are included within creditors:

30.9.24 30.9.23
£    £   
Bank loans 717,250 785,784
Other loans 157,250 204,756
874,500 990,540

Bank loans are secured by fixed and floating charges over the company's assets.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
Mrs S Colton
Balance outstanding at start of year 7,357 -
Amounts advanced - 7,963
Amounts repaid (7,357 ) (606 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 7,357

10. RELATED PARTY DISCLOSURES

The directors of the company are personal guarantors for the bank overdraft.