Caseware UK (AP4) 2022.0.179 2022.0.179 No description of principal activity452022-04-01false16falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12889376 2022-03-31 12889376 2022-04-01 2023-03-31 12889376 2023-03-31 12889376 2020-09-18 2021-09-30 12889376 2021-09-30 12889376 c:Director1 2022-04-01 2023-03-31 12889376 c:Director2 2022-04-01 2023-03-31 12889376 d:Buildings d:LongLeaseholdAssets 2022-04-01 2023-03-31 12889376 d:Buildings d:LongLeaseholdAssets 2023-03-31 12889376 d:Buildings d:LongLeaseholdAssets 2021-09-30 12889376 d:PlantMachinery 2022-04-01 2023-03-31 12889376 d:PlantMachinery 2023-03-31 12889376 d:PlantMachinery 2021-09-30 12889376 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 12889376 d:MotorVehicles 2022-04-01 2023-03-31 12889376 d:MotorVehicles 2023-03-31 12889376 d:MotorVehicles 2021-09-30 12889376 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 12889376 d:OfficeEquipment 2022-04-01 2023-03-31 12889376 d:OfficeEquipment 2023-03-31 12889376 d:OfficeEquipment 2021-09-30 12889376 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 12889376 d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 12889376 d:CurrentFinancialInstruments 2023-03-31 12889376 d:CurrentFinancialInstruments 2021-09-30 12889376 d:Non-currentFinancialInstruments 2023-03-31 12889376 d:Non-currentFinancialInstruments 2021-09-30 12889376 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 12889376 d:CurrentFinancialInstruments d:WithinOneYear 2021-09-30 12889376 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 12889376 d:Non-currentFinancialInstruments d:AfterOneYear 2021-09-30 12889376 d:ShareCapital 2023-03-31 12889376 d:ShareCapital 2021-09-30 12889376 d:RetainedEarningsAccumulatedLosses 2023-03-31 12889376 d:RetainedEarningsAccumulatedLosses 2021-09-30 12889376 c:OrdinaryShareClass1 2022-04-01 2023-03-31 12889376 c:OrdinaryShareClass1 2023-03-31 12889376 c:OrdinaryShareClass1 2021-09-30 12889376 c:FRS102 2022-04-01 2023-03-31 12889376 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 12889376 c:FullAccounts 2022-04-01 2023-03-31 12889376 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 12889376













Joespubs Limited

Financial statements
Information for filing with the registrar

31 March 2023




 
Joespubs Limited


Balance sheet
At 31 March 2023

2023
2021
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
385,791

  
-
385,791

Current assets
  

Stocks
  
-
26,140

Debtors: amounts falling due within one year
 5 
2
2,882

Cash at bank and in hand
  
-
23,352

  
2
52,374

Creditors: amounts falling due within one year
 6 
(163,354)
(385,998)

Net current liabilities
  
 
 
(163,352)
 
 
(333,624)

Total assets less current liabilities
  
(163,352)
52,167

Creditors: amounts falling due after more than one year
 7 
-
(46,114)

  

Net (liabilities)/assets
  
(163,352)
6,053


Capital and reserves
  

Called up share capital 
 8 
2
2

Profit and loss account
  
(163,354)
6,051

Shareholders' deficit
  
(163,352)
6,053


1

 
Joespubs Limited

    
Balance sheet (continued)
At 31 March 2023

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 period 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 comprehensive income 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 25 October 2023.




A J Pallister
R Kaigg
Director
Director

Company registered number: 12889376
The notes on pages 3 to 6 form part of these financial statements. 

2

 
Joespubs Limited
 
 

Notes to the financial statements
Period ended 31 March 2023

1.


General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Promenade, 1-2 Queens Parade, Sunderland, England, SR6 8DA. 

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Turnover represents amounts receivable for goods and services provided during the year, stated net of value added tax.

 
2.3

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the statement of comprehensive income in the same period as the related expenditure.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

3

 
Joespubs Limited
 

 
Notes to the financial statements
Period ended 31 March 2023

2.Accounting policies (continued)

 
2.7

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 profit or loss 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.

 
2.8

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, using the below rates.

Depreciation is provided on the following basis:

Long-term leasehold property
-
8.5 years straight line
Plant and machinery
-
25% reducing balance
Motor vehicles
-
20% reducing balance
Office equipment
-
33% 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 profit or loss.

 
2.9

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.
Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock
to its present location and condition.

 
2.10

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the period was 16 (2022 - 45).

4

 
Joespubs Limited
 
 

Notes to the financial statements
Period ended 31 March 2023

4.


Tangible fixed assets





Long-term leasehold property
Plant and machinery
Motor vehicles
Office equipment
Total

£
£
£
£
£





At 1 April 2022
320,340
42,605
10,594
42,082
415,621


Disposals
(320,340)
(42,605)
(10,594)
(42,082)
(415,621)



At 31 March 2023

-
-
-
-
-





At 1 April 2022
18,175
4,068
1,056
6,531
29,830


Charge for the period
28,188
13,271
1,427
10,491
53,377


Disposals
(46,363)
(17,339)
(2,483)
(17,022)
(83,207)



At 31 March 2023

-
-
-
-
-



Net book value



At 31 March 2023
-
-
-
-
-



At 31 March 2021
302,165
38,537
9,537
35,552
385,791


5.


Debtors

2023
2021
£
£


Other debtors
2
452

Prepayments and accrued income
-
2,430

2
2,882


5

 
Joespubs Limited
 
 

Notes to the financial statements
Period ended 31 March 2023

6.


Creditors: amounts falling due within one year

2023
2021
£
£

Bank loans
-
18,301

Trade creditors
-
19,277

Amounts owed to related parties
135,104
282,533

Other taxation and social security
-
35,331

Other creditors
25,000
25,706

Accruals and deferred income
3,250
4,850

163,354
385,998



7.


Creditors: amounts falling due after more than one year

2023
2021
£
£

Bank loans
-
46,114

-
46,114



8.


Share capital

2023
2021
£
£
Allotted, called up and fully paid



2 (2022 - 2) Ordinary shares of £1.00 each
2
2



9.


Related party transactions

During the period the company received loans from Partypods Ltd, a company related due to common shareholders and directors. At the period end the amount owed by the company was £135,104 (2022 - £282,533).

 
6