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REGISTERED NUMBER: 04120498 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 March 2023

for

THE SMALL PUB COMPANY LIMITED

THE SMALL PUB COMPANY LIMITED (REGISTERED NUMBER: 04120498)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

THE SMALL PUB COMPANY LIMITED

Company Information
for the Year Ended 31 March 2023







DIRECTORS: J C D Austen
Mrs P E Barrett





SECRETARY: Mrs P E Barrett





REGISTERED OFFICE: 27 Grace Gardens
Cheltenham
Gloucestershire
GL51 6QE





REGISTERED NUMBER: 04120498 (England and Wales)





ACCOUNTANTS: James de Frias
Chartered Accountants
Llanover House
Llanover Road
Pontypridd
Rhondda Cynon Taff
CF37 4DY

THE SMALL PUB COMPANY LIMITED (REGISTERED NUMBER: 04120498)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Investments 4 12,500 12,500
Investment property 5 265,200 265,200
277,700 277,700

CURRENT ASSETS
Debtors and prepayments 6 52,428 64,057
Investments 7 347,588 358,780
Cash at bank 1,008 5,386
401,024 428,223
CREDITORS
Amounts falling due within one year 8 35,080 65,079
NET CURRENT ASSETS 365,944 363,144
TOTAL ASSETS LESS CURRENT
LIABILITIES

643,644

640,844

CAPITAL AND RESERVES
Called up share capital 305,000 305,000
Retained earnings 338,644 335,844
SHAREHOLDERS' FUNDS 643,644 640,844

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 November 2023 and were signed on its behalf by:



J C D Austen - Director


THE SMALL PUB COMPANY LIMITED (REGISTERED NUMBER: 04120498)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

The Small Pub Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. FIXED ASSET INVESTMENTS
Interest
in other
participating
interests
£   
COST
At 1 April 2022
and 31 March 2023 12,500
NET BOOK VALUE
At 31 March 2023 12,500
At 31 March 2022 12,500

THE SMALL PUB COMPANY LIMITED (REGISTERED NUMBER: 04120498)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2022
and 31 March 2023 265,200
NET BOOK VALUE
At 31 March 2023 265,200
At 31 March 2022 265,200

6. DEBTORS AND PREPAYMENTS
31.3.23 31.3.22
£    £   
Amounts falling due within one year:
Prepayments 15,000 15,000

Amounts falling due after more than one year:
Other debtors 37,428 49,057

Aggregate amounts 52,428 64,057

7. CURRENT ASSET INVESTMENTS
31.3.23 31.3.22
£    £   
Listed investments 347,588 358,780

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 1 -
Taxation and social security 185 185
Other creditors 34,894 64,894
35,080 65,079

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2023 and 31 March 2022:

31.3.23 31.3.22
£    £   
J C D Austen
Balance outstanding at start of year (62,335 ) (67,335 )
Amounts advanced 30,000 5,000
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (32,335 ) (62,335 )

THE SMALL PUB COMPANY LIMITED (REGISTERED NUMBER: 04120498)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

10. ULTIMATE CONTROLLING PARTY

The controlling party is J C D Austen.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
The Small Pub Company Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Small Pub Company Limited for the year ended 31 March 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of The Small Pub Company Limited, as a body, in accordance with the terms of our engagement letter dated 22 February 2008. Our work has been undertaken solely to prepare for your approval the financial statements of The Small Pub Company Limited and state those matters that we have agreed to state to the Board of Directors of The Small Pub Company Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Small Pub Company Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The Small Pub Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Small Pub Company Limited. You consider that The Small Pub Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Small Pub Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






James de Frias
Chartered Accountants
Llanover House
Llanover Road
Pontypridd
Rhondda Cynon Taff
CF37 4DY


Date: .............................................