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Registered number: 13188274
The Kings Arms (Cartmel) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
AFFIRM ACCOUNTANCY SERVICES LIMITED
ICAEW
76 MARKET STREET
FARNWORTH
BOLTON
BL4 7NY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13188274
30 September 2024 30 September 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 228,575 244,552
228,575 244,552
CURRENT ASSETS
Stocks 5 15,600 12,755
Debtors 6 13,000 11,331
Investments 7 26,000 15,000
Cash at bank and in hand 23,929 34,924
78,529 74,010
Creditors: Amounts Falling Due Within One Year 8 (279,245 ) (211,179 )
NET CURRENT ASSETS (LIABILITIES) (200,716 ) (137,169 )
TOTAL ASSETS LESS CURRENT LIABILITIES 27,859 107,383
Creditors: Amounts Falling Due After More Than One Year 9 (146,037 ) (72,388 )
NET (LIABILITIES)/ASSETS (118,178 ) 34,995
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (118,278 ) 34,895
SHAREHOLDERS' FUNDS (118,178) 34,995
Page 1
Page 2
For the year ending 30 September 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 NEIL HOOTON
Director
08/01/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Kings Arms (Cartmel) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13188274 . The registered office is 76 Market Street, Farnworth, Bolton, BL4 7NY.
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:
Freehold 0%
Leasehold 0%
Plant & Machinery 20%
Motor Vehicles 20%
Fixtures & Fittings 20%
Computer Equipment 20%
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.
Page 3
Page 4
3. Average Number of Employees
7Average number of employees, including directors, during the year was: 10 (2023: 10)
10 10
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 October 2023 93,779 3,816 15,080 188,229
Additions - - - 17,722
As at 30 September 2024 93,779 3,816 15,080 205,951
Depreciation
As at 1 October 2023 - 1,984 5,429 53,397
Provided during the period - 367 1,930 30,510
As at 30 September 2024 - 2,351 7,359 83,907
Net Book Value
As at 30 September 2024 93,779 1,465 7,721 122,044
As at 1 October 2023 93,779 1,832 9,651 134,832
Computer Equipment Total
£ £
Cost
As at 1 October 2023 6,272 307,176
Additions - 17,722
As at 30 September 2024 6,272 324,898
Depreciation
As at 1 October 2023 1,814 62,624
Provided during the period 892 33,699
As at 30 September 2024 2,706 96,323
Net Book Value
As at 30 September 2024 3,566 228,575
As at 1 October 2023 4,458 244,552
Page 4
Page 5
5. Stocks
30 September 2024 30 September 2023
£ £
Finished goods 15,600 12,755
6. Debtors
30 September 2024 30 September 2023
£ £
Due within one year
Prepayments and accrued income - 11,331
Amounts owed by associates 13,000 -
13,000 11,331
7. Current Asset Investments
30 September 2024 30 September 2023
£ £
Short term deposits 26,000 15,000
8. Creditors: Amounts Falling Due Within One Year
30 September 2024 30 September 2023
£ £
VAT 9,568 5,024
Other creditors - 9,002
Director's loan account 76,922 36,047
Amounts owed to group undertakings 93,451 58,845
Amounts owed to associates 99,304 102,261
279,245 211,179
Page 5
Page 6
9. Creditors: Amounts Falling Due After More Than One Year
30 September 2024 30 September 2023
£ £
Amounts owed to parent undertaking 67,562 16,913
Amounts owed to associates 78,475 55,475
146,037 72,388
10. Share Capital
30 September 2024 30 September 2023
£ £
Allotted, Called up and fully paid 100 100
Page 6