Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 0 8916 6 true 2024-01-01 false No description of principal activity 110 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12104659 2024-01-01 2024-12-31 12104659 2023-01-01 2023-12-31 12104659 2024-12-31 12104659 2023-12-31 12104659 2023-01-01 12104659 c:Director2 2024-01-01 2024-12-31 12104659 d:Buildings d:LongLeaseholdAssets 2024-01-01 2024-12-31 12104659 d:Buildings d:LongLeaseholdAssets 2024-12-31 12104659 d:Buildings d:LongLeaseholdAssets 2023-12-31 12104659 d:MotorVehicles 2024-01-01 2024-12-31 12104659 d:MotorVehicles 2024-12-31 12104659 d:MotorVehicles 2023-12-31 12104659 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 12104659 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 12104659 d:FurnitureFittings 2024-01-01 2024-12-31 12104659 d:FurnitureFittings 2024-12-31 12104659 d:FurnitureFittings 2023-12-31 12104659 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 12104659 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 12104659 d:ComputerEquipment 2024-01-01 2024-12-31 12104659 d:ComputerEquipment 2024-12-31 12104659 d:ComputerEquipment 2023-12-31 12104659 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 12104659 d:ComputerEquipment d:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 12104659 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 12104659 d:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 12104659 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 12104659 d:ComputerSoftware 2024-01-01 2024-12-31 12104659 d:ComputerSoftware 2024-12-31 12104659 d:ComputerSoftware 2023-12-31 12104659 d:CurrentFinancialInstruments 2024-12-31 12104659 d:CurrentFinancialInstruments 2023-12-31 12104659 d:Non-currentFinancialInstruments 2024-12-31 12104659 d:Non-currentFinancialInstruments 2023-12-31 12104659 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 12104659 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 12104659 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 12104659 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 12104659 d:ShareCapital 2024-12-31 12104659 d:ShareCapital 2023-12-31 12104659 d:RetainedEarningsAccumulatedLosses 2024-12-31 12104659 d:RetainedEarningsAccumulatedLosses 2023-12-31 12104659 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 12104659 d:AcceleratedTaxDepreciationDeferredTax 2023-12-31 12104659 d:TaxLossesCarry-forwardsDeferredTax 2024-12-31 12104659 d:TaxLossesCarry-forwardsDeferredTax 2023-12-31 12104659 d:RetirementBenefitObligationsDeferredTax 2024-12-31 12104659 d:RetirementBenefitObligationsDeferredTax 2023-12-31 12104659 c:FRS102 2024-01-01 2024-12-31 12104659 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12104659 c:FullAccounts 2024-01-01 2024-12-31 12104659 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12104659 d:Subsidiary1 2024-01-01 2024-12-31 12104659 d:Subsidiary1 1 2024-01-01 2024-12-31 12104659 d:Subsidiary2 2024-01-01 2024-12-31 12104659 d:Subsidiary2 1 2024-01-01 2024-12-31 12104659 d:Subsidiary3 2024-01-01 2024-12-31 12104659 d:Subsidiary3 1 2024-01-01 2024-12-31 12104659 d:ComputerSoftware d:InternallyGeneratedIntangibleAssets 2024-01-01 2024-12-31 12104659 6 2024-01-01 2024-12-31 12104659 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-12-31 12104659 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-12-31 12104659 d:ComputerSoftware d:OwnedIntangibleAssets 2024-01-01 2024-12-31 12104659 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 12104659 LONGBOW BARS & RESTAURANTS LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
LONGBOW BARS & RESTAURANTS LTD REGISTERED NUMBER: 12104659 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 3,572 |  | 20,354
Tangible assets | 5 |  | 330,622 |  | 1,414,001
Investments | 6 |  | 300 |  | -
|  |  | 334,494 |  | 1,434,355
Current assets |  |  |  |  |
Stocks |  | - |  | 17,898 |
Debtors: amounts falling due within one year | 7 | 1,378,618 |  | 193,661 |
Cash at bank and in hand |  | 30,955 |  | 170,288 |
|  | 1,409,573 |  | 381,847 |
Creditors: amounts falling due within one year | 8 | (716,177) |  | (932,185) |
Net current assets/(liabilities) |  |  | 693,396 |  | (550,338)
Total assets less current liabilities |  |  | 1,027,890 |  | 884,017
Creditors: amounts falling due after more than one year | 9 |  | (547,302) |  | (316,947)
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 |  | (25,527) |  | (162,421)
Net assets |  |  | 455,061 |  | 404,649
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 455,060 |  | 404,648
|  |  | 455,061 |  | 404,649
Page 1
LONGBOW BARS & RESTAURANTS LTD REGISTERED NUMBER: 12104659 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 September 2025.
R G Hattersley
Director
The notes on pages 3 to 11 form part of these financial statements. Page 2
LONGBOW BARS & RESTAURANTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Longbow Bars & Restaurants Ltd is a private Company limited by shares, incorporated in England and Wales (registered number: 12104659). Its registered office is Units 8 Warren House, Deepdale Business Park, Ashford Road, Bakewell, DE45 1GT. The principal activity of the Company throughout the year continued to be that of hotels and restaurants. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The Company's functional and presentation currency is pounds sterling. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
LONGBOW BARS & RESTAURANTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.3 | Operating leases: the Company as lessor
Rental income from operating leases is credited to the Statement of Income & Retained Earnings on a straight-line basis over the lease term. Amounts paid and payable as an incentive to sign an operating lease are recognised as a reduction to income over the lease term on a straight-line basis, unless another systematic basis is representative of the time pattern over which the lessor's benefit from the leased asset is diminished.
| 2.4 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Website and software | - |  | 3 years straight line
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows. The depreciation rates used are:
|  |  |  | Leasehold improvements | - | 5 and 10 years straight line
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Fixtures and fittings | - | 15% reducing balance
|  |  |  | Computer equipment | - | 3 years straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings. Page 4
LONGBOW BARS & RESTAURANTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each Balance Sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of Income and Retained Earnings.
| 2.7 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each Balance Sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each Balance Sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.8 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the Statement of Income and Retained Earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.9 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to the Statement of Income and Retained Earnings on a straight line basis over the lease term. Page 5
LONGBOW BARS & RESTAURANTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.10 | Current and deferred taxation
Tax is recognised in the Statement of Income and Retained Earnings. The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that: The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2023 - 110).
Page 6
LONGBOW BARS & RESTAURANTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Intangible assets
|  | Website and software
|  | £
| Cost |
| At 1 January 2024 | 39,682
| Additions - internal | 2,621
| Intra-group transfers | (36,995)
| At 31 December 2024 | 5,308
| Amortisation |
| At 1 January 2024 | 19,329
| Charge for the year on owned assets | 1,551
| Amortisation transfer from group | (19,144)
| At 31 December 2024 | 1,736
| Net book value |
| At 31 December 2024 | 3,572
| At 31 December 2023 | 20,353
Page 7
LONGBOW BARS & RESTAURANTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Tangible fixed assets
|  | Leasehold improvements | Motor vehicles | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 January 2024 | 678,234 | 76,521 | 1,067,551 | 31,778 | 1,854,084
| Additions | 151,194 | 25,500 | 83,937 | 21,628 | 282,259
| Transfers intra group | (648,188) | - | (969,132) | (10,570) | (1,627,890)
| Disposals | (228) | (42,500) | (87,645) | (3,992) | (134,365)
| At 31 December 2024 | 181,012 | 59,521 | 94,711 | 38,844 | 374,088
| Depreciation |  |  |  |  |
| At 1 January 2024 | 123,855 | 19,041 | 280,472 | 16,716 | 440,084
| Charge for the year on owned assets | 8,916 | 1,844 | 5,578 | 6,166 | 22,504
| Charge for the year on financed assets | - | 12,612 | - | - | 12,612
| Transfers intra group | (123,581) | - | (270,875) | (6,233) | (400,689)
| Disposals | (25) | (18,954) | (8,738) | (3,327) | (31,044)
| At 31 December 2024 | 9,165 | 14,543 | 6,437 | 13,322 | 43,467
| Net book value |  |  |  |  |
| At 31 December 2024 | 171,847 | 44,978 | 88,274 | 25,522 | 330,621
| At 31 December 2023 | 554,379 | 57,480 | 787,079 | 15,062 | 1,414,000
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Motor vehicles | 21,323 | 57,481
Page 8
LONGBOW BARS & RESTAURANTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| Additions | 300
| At 31 December 2024 | 300
| Subsidiary undertakings
| The following were subsidiary undertakings of the Company:
| Name | Class of shares | Holding
| THE GEORGE HATHERSAGE LTD | Ordinary | 100%
| THE ASHFORD ARMS BAKEWELL LTD | Ordinary | 100%
| THE MAYNARD GRINDLEFORD LTD | Ordinary | 100%
7. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 253 | 290
| Amounts owed by group undertakings | 1,326,616 | -
| Other debtors | 28,614 | 165,707
| Prepayments and accrued income | 23,135 | 27,664
|  | 1,378,618 | 193,661
Page 9
LONGBOW BARS & RESTAURANTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 257,699 | 136,793
| Trade creditors | 55,811 | 172,798
| Amounts owed to group undertakings | 4,133 | -
| Other taxation and social security | 244,623 | 166,872
| Obligations under hire purchase contracts | 28,954 | 13,824
| Other creditors | 114,212 | 410,693
| Accruals and deferred income | 10,745 | 31,205
|  | 716,177 | 932,185
| Included in creditors falling due within one year are secured liabilities in respect of bank loans of £257,699 (2023: £136,793).
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 492,314 | 265,013
| Obligations under hire purchase contracts | 54,988 | 51,934
|  | 547,302 | 316,947
| Included in creditors falling due after more than one year are secured liabilities in respect of bank loans of £492,314 (2023: £1265,013). The bank loan amount falling due after more than five years is £1,299.
Page 10
LONGBOW BARS & RESTAURANTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
10. | Deferred taxation
|  | 2024 | 2023
|  | £ | £
| At beginning of year | (162,421) | (117,700)
| Charged to the Statement of Income and Retained Earnings | 136,894 | (44,721)
| At end of year | (25,527) | (162,421)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Accelerated capital allowances | (26,458) | (213,702)
| Tax losses carried forward | - | 50,740
| Pension surplus | 931 | 541
|  | (25,527) | (162,421)
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £61,990 (2023: £71,809). Contributions totalling £3,695 (2023: £2,164) were payable to the fund at the Balance Sheet date and are included in creditors.
Page 11