Brentwood Park Ski and Snowboard Centre Limited Filleted accounts for Companies House (small and micro)
Brentwood Park Ski and Snowboard Centre Limited Filleted accounts for Companies House (small and micro)
COMPANY REGISTRATION NUMBER:
03965895
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Statement of Financial Position |
2022 |
2021 |
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Note |
£ |
£ |
£ |
£ |
Fixed assets
Tangible assets |
5 |
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Current assets
Debtors |
6 |
– |
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Cash at bank and in hand |
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--------- |
--------- |
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Creditors: amounts falling due within one year |
7 |
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--------- |
--------- |
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Net current assets |
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--------- |
-------- |
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Total assets less current liabilities |
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Provisions
Taxation including deferred tax |
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--------- |
-------- |
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Net assets |
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--------- |
-------- |
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Capital and reserves
Called up share capital |
9 |
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Capital redemption reserve |
(
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(
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Profit and loss account |
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--------- |
--------- |
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Shareholders funds |
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--------- |
--------- |
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In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
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Statement of Financial Position (continued) |
These financial statements were approved by the
board of directors
and authorised for issue on
15 December 2022
, and are signed on behalf of the board by:
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Director |
Director |
Company registration number:
03965895
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Notes to the Financial Statements |
Year ended 31 March 2022
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW.
2.
Statement of compliance
3.
Accounting policies
Basis of preparation
Going concern
Revenue recognition
Income tax
Tangible assets
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Leasehold improvements |
- |
|
|
Equipment |
- |
20% straight line |
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Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Government grants
Provisions
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
15
(2021:
14
).
5.
Tangible assets
Land and buildings |
Equipment |
Total |
|
£ |
£ |
£ |
|
Cost |
|||
At 1 April 2021 |
|
85,684 |
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Additions |
– |
22,747 |
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------- |
--------- |
--------- |
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At 31 March 2022 |
|
108,431 |
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------- |
--------- |
--------- |
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Depreciation |
|||
At 1 April 2021 |
|
69,844 |
|
Charge for the year |
– |
8,483 |
|
------- |
--------- |
--------- |
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At 31 March 2022 |
|
78,327 |
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------- |
--------- |
--------- |
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Carrying amount |
|||
At 31 March 2022 |
– |
30,104 |
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------- |
--------- |
--------- |
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At 31 March 2021 |
– |
15,840 |
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------- |
--------- |
--------- |
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6.
Debtors
2022 |
2021 |
|
£ |
£ |
|
Other debtors |
– |
|
---- |
-------- |
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7.
Creditors:
amounts falling due within one year
2022 |
2021 |
|
£ |
£ |
|
Accruals and deferred income |
|
|
Corporation tax |
|
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Social security and other taxes |
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|
Director loan accounts |
– |
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-------- |
--------- |
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-------- |
--------- |
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8.
Deferred tax
The deferred tax included in the statement of financial position is as follows:
2022 |
2021 |
|
£ |
£ |
|
Included in provisions |
|
|
------- |
------- |
|
The deferred tax account consists of the tax effect of timing differences in respect of:
2022 |
2021 |
|
£ |
£ |
|
Accelerated capital allowances |
|
|
------- |
------- |
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9.
Called up share capital
Authorised share capital
2022 |
2021 |
|||
No. |
£ |
No. |
£ |
|
|
2,000 |
2,000 |
2,000 |
2,000 |
|
2,000 |
2,000 |
2,000 |
2,000 |
|
2,000 |
2,000 |
2,000 |
2,000 |
|
2,000 |
2,000 |
2,000 |
2,000 |
Ordinary E shares of £1 each |
2,000 |
2,000 |
2,000 |
2,000 |
-------- |
-------- |
-------- |
-------- |
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10,000 |
10,000 |
10,000 |
10,000 |
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-------- |
-------- |
-------- |
-------- |
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Issued, called up and fully paid
2022 |
2021 |
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No. |
£ |
No. |
£ |
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|
10 |
|
10 |
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|
20 |
|
20 |
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|
10 |
|
10 |
---- |
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---- |
---- |
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10.
Related party transactions
At the year end the company owed its director £Nil (2021 - £79,500).