Accrington Bartres Shop Ltd 13626604 false 2023-10-01 2024-09-30 2024-09-30 The principal activity of the company is the sale of second hand goods in stores. Digita Accounts Production Advanced 6.30.9574.0 true true 13626604 2023-10-01 2024-09-30 13626604 2024-09-30 13626604 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 13626604 bus:SmallEntities 2023-10-01 2024-09-30 13626604 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 13626604 bus:FilletedAccounts 2023-10-01 2024-09-30 13626604 bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 13626604 bus:RegisteredOffice 2023-10-01 2024-09-30 13626604 bus:Director1 2023-10-01 2024-09-30 13626604 bus:CompanyLimitedByGuarantee 2023-10-01 2024-09-30 13626604 countries:EnglandWales 2023-10-01 2024-09-30 13626604 2022-10-01 2023-09-30 13626604 2023-09-30 13626604 core:CurrentFinancialInstruments core:WithinOneYear 2023-09-30 iso4217:GBP xbrli:pure

Registration number: 13626604

Accrington Bartres Shop Ltd

(A company limited by guarantee)

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2024

 

Accrington Bartres Shop Ltd

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 3

 

Accrington Bartres Shop Ltd

(Registration number: 13626604)
Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Current assets

 

Cash at bank and in hand

 

3,633

2,102

Creditors: Amounts falling due within one year

4

(3,428)

(2,019)

Net assets

 

205

83

Reserves

 

Retained earnings

205

83

Surplus

 

205

83

For the financial 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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 25 June 2025 and signed on its behalf by:
 

.........................................
A T Yates
Director

 

Accrington Bartres Shop Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

1

General information

The company is a company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
1-3 Whalley Road
Accrington
BB5 1AD

These financial statements were authorised for issue by the Board on 25 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Accrington Bartres Shop Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2023 - 1).

4

Creditors

2024
£

2023
£

Due within one year

Trade creditors

1,115

1,115

Taxation and social security

29

19

Other creditors

2,284

885

3,428

2,019