Company Registration No. 00071512 (England and Wales)
The East Finchley Constitutional Club Limited
Unaudited accounts
for the year ended 31 October 2025
The East Finchley Constitutional Club Limited
Unaudited accounts
Contents
The East Finchley Constitutional Club Limited
Statement of financial position
as at 31 October 2025
Tangible assets
69,142
71,395
Cash at bank and in hand
18,686
25,291
Creditors: amounts falling due within one year
(2,482)
(7,316)
Net current assets
22,037
22,620
Total assets less current liabilities
91,179
94,015
Provisions for liabilities
Deferred tax
(2,936)
(3,182)
Called up share capital
420
420
Profit and loss account
87,823
90,413
Shareholders' funds
88,243
90,833
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2026 and were signed on its behalf by
Michael Harvey
Director
Company Registration No. 00071512
The East Finchley Constitutional Club Limited
Notes to the Accounts
for the year ended 31 October 2025
The East Finchley Constitutional Club Limited is a private company, limited by shares, registered in England and Wales, registration number 00071512. The registered office is THE CHESTNUTS THE WALKS, EAST FINCHLEY, LONDON, N2 8DE, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. The company's freehold land and buildings are stated at cost rather than a fair value which is not in accordance with FRS 102 Section 16.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets. The company's freehold land and buildings which are partly used in the ordinary course of business, are stated at cost less depreciation as its fair value cannot be measured reliably without undue cost or effort.
The accounts are presented in £ sterling.
Turnover represents amounts receivable from the sale of refreshments, tobacco, drinks and so on, excluding value added tax.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
1% on cost
Fixtures & fittings
15% on reducing balance
Computer equipment
33.3% on cost
Inventories are stated at the lower of cost and net realisable value. Provision is made for obsolete, slow moving or defective items where appropriate.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The East Finchley Constitutional Club Limited
Notes to the Accounts
for the year ended 31 October 2025
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
106,197
91,863
2,721
200,781
At 31 October 2025
106,197
91,863
2,721
200,781
At 1 November 2024
42,747
83,918
2,721
129,386
Charge for the year
1,062
1,191
-
2,253
At 31 October 2025
43,809
85,109
2,721
131,639
At 31 October 2025
62,388
6,754
-
69,142
At 31 October 2024
63,450
7,945
-
71,395
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Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
40
1,037
Taxes and social security
1,694
2,414
Allotted, called up and fully paid:
420 Ordinary shares of £1 each
420
420
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Transactions with related parties
The director, Mr Michael Harvey received a salary during the year as a part-time bar and administration staff in the sum of £12,993 (2024: £11,599). This amount is included in wages and salaries.
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Average number of employees
During the year the average number of employees was 3 (2024: 4).