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REGISTERED NUMBER: 09444945 (England and Wales)














The Blue Boar Public House Limited

Unaudited Financial Statements

for the Year Ended 30 April 2023






The Blue Boar Public House Limited (Registered number: 09444945)

Contents of the Financial Statements
for the Year Ended 30 April 2023










Page

Company information 1

Chartered accountants' report 2

Statement of financial position 3 to 4

Notes to the financial statements 5 to 7


The Blue Boar Public House Limited

Company Information
for the Year Ended 30 April 2023







Director: Mrs A J Barron





Registered office: Bank House
Broad Street
Spalding
Lincolnshire
PE11 1TB





Business address: 36 Thorney Road
Eye
Peterborough
Cambridgeshire
PE6 7XQ





Registered number: 09444945 (England and Wales)





Accountants: Moore Thompson
Bank House
Broad Street
Spalding
Lincolnshire
PE11 1TB

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
The Blue Boar Public House Limited


The following reproduces the text of the report prepared for the director 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 Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the director 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 Blue Boar Public House Limited for the year ended 30 April 2023 which comprise the Statement of income and retained earnings, Statement of financial position 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 director of The Blue Boar Public House Limited in accordance with the terms of our engagement letter dated 28 January 2022. Our work has been undertaken solely to prepare for your approval the financial statements of The Blue Boar Public House Limited and state those matters that we have agreed to state to the director of The Blue Boar Public House Limited 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 Blue Boar Public House Limited and its director for our work or for this report.

It is your duty to ensure that The Blue Boar Public House 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 loss of The Blue Boar Public House Limited. You consider that The Blue Boar Public House 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 Blue Boar Public House 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.






Moore Thompson
Bank House
Broad Street
Spalding
Lincolnshire
PE11 1TB


6 February 2024

The Blue Boar Public House Limited (Registered number: 09444945)

Statement of Financial Position
30 April 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 5 13,424 13,899

Current assets
Stocks 7,000 5,500
Debtors 6 17,124 26,258
Cash at bank and in hand 500 9,245
24,624 41,003
Creditors
Amounts falling due within one year 7 49,655 45,512
Net current liabilities (25,031 ) (4,509 )
Total assets less current liabilities (11,607 ) 9,390

Creditors
Amounts falling due after more than one
year

8

(29,352

)

(33,816

)

Provisions for liabilities - (588 )
Net liabilities (40,959 ) (25,014 )

Capital and reserves
Called up share capital 9 100 100
Retained earnings (41,059 ) (25,114 )
Shareholders' funds (40,959 ) (25,014 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Blue Boar Public House Limited (Registered number: 09444945)

Statement of Financial Position - continued
30 April 2023


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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 February 2024 and were signed by:





Mrs A J Barron - Director


The Blue Boar Public House Limited (Registered number: 09444945)

Notes to the Financial Statements
for the Year Ended 30 April 2023


1. Statutory information

The Blue Boar Public House 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. Statement of compliance

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.

3. Accounting policies

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment-25% reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.


The Blue Boar Public House Limited (Registered number: 09444945)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023


3. Accounting policies - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern
At the balance sheet date, current liabilities exceed current assets by £40,959. However, the director has indicated that she will continue to support the company and that they have operated within their bank facilities and that the accounts have been prepared on a going concern basis.

4. Employees and directors

The average number of employees during the year was 8 (2022 - 10 ) .

5. Tangible fixed assets
Equipment
£   
Cost
At 1 May 2022 55,890
Additions 3,999
At 30 April 2023 59,889
Depreciation
At 1 May 2022 41,991
Charge for year 4,474
At 30 April 2023 46,465
Net book value
At 30 April 2023 13,424
At 30 April 2022 13,899

6. Debtors: amounts falling due within one year
2023 2022
£    £   
Directors' current accounts - 4,815
Tax 1,957 -
Prepayments and accrued income 15,167 21,443
17,124 26,258

The Blue Boar Public House Limited (Registered number: 09444945)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023


7. Creditors: amounts falling due within one year
2023 2022
£    £   
Bank loans and overdrafts 11,246 10,000
Trade creditors 12,387 21,407
Corporation tax 654 1,000
Social security and other taxes 10,648 2,831
VAT 6,224 6,174
Other creditors 1,028 -
Directors' current accounts 3,118 -
Accruals and deferred income 4,350 4,100
49,655 45,512

Included within bank loans and overdrafts is a Bounce Back loan payable over six years. Interest is chargeable twelve months after the loan being drawn. This loan is 100% government backed.

8. Creditors: amounts falling due after more than one year
2023 2022
£    £   
Bank loans - 1-2 years 10,000 10,000
Bank loans - 2-5 years 19,352 23,816
29,352 33,816

Included within bank loans and overdrafts is a Bounce Back loan payable over six years. Interest is chargeable twelve months after the loan being drawn. This loan is 100% government backed.

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary shares £1 100 100