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Company Registration No. 12319045 (England and Wales)
Bakerlou Pub Co. Ltd Unaudited accounts for the year ended 30 November 2023
Bakerlou Pub Co. Ltd Unaudited accounts Contents
Page
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Bakerlou Pub Co. Ltd Company Information for the year ended 30 November 2023
Directors
Louise Baker Mark Baker
Company Number
12319045 (England and Wales)
Registered Office
The Oak Worcester Road Upton Snodsbury Worcester WR7 4NW England
Accountants
Turl & Co Ltd Unit 1, The Park Spring Lane South Malvern Worcestershire WR14 1AT
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Bakerlou Pub Co. Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
13,955 
12,225 
Current assets
Inventories
11,357 
12,543 
Debtors
2,001 
1,500 
Cash at bank and in hand
168,988 
107,586 
182,346 
121,629 
Creditors: amounts falling due within one year
(94,798)
(79,399)
Net current assets
87,548 
42,230 
Net assets
101,503 
54,455 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
101,403 
54,355 
Shareholders' funds
101,503 
54,455 
For the year ending 30 November 2023 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 31 January 2024 and were signed on its behalf by
Louise Baker Director Company Registration No. 12319045
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Bakerlou Pub Co. Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Bakerlou Pub Co. Ltd is a private company, limited by shares, registered in England and Wales, registration number 12319045. The registered office is The Oak Worcester Road, Upton Snodsbury , Worcester, WR7 4NW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 30 November 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 December 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Plant & machinery
20% Reducing Balance
Fixtures & fittings
15% Reducing Balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Bakerlou Pub Co. Ltd Notes to the Accounts for the year ended 30 November 2023
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2022
12,984 
4,427 
17,411 
Additions
5,219 
- 
5,219 
At 30 November 2023
18,203 
4,427 
22,630 
Depreciation
At 1 December 2022
4,012 
1,174 
5,186 
Charge for the year
2,838 
651 
3,489 
At 30 November 2023
6,850 
1,825 
8,675 
Net book value
At 30 November 2023
11,353 
2,602 
13,955 
At 30 November 2022
8,972 
3,253 
12,225 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
2,001 
1,500 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
29,235 
32,863 
Trade creditors
21,328 
20,542 
Taxes and social security
16,937 
4,601 
Other creditors
73 
188 
Loans from directors
9,321 
6,770 
Accruals
3,000 
3,433 
Deferred income
14,904 
11,002 
94,798 
79,399 
7
Average number of employees
During the year the average number of employees was 25 (2022: 26).
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