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Company Registration No. 11673302 (England and Wales)
Plush @ The Union Bar Ltd Unaudited accounts for the year ended 31 January 2024
Plush @ The Union Bar Ltd Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
27,489 
31,542 
Current assets
Inventories
7,409 
7,699 
Debtors
13,994 
16,708 
Cash at bank and in hand
105,963 
89,476 
127,366 
113,883 
Creditors: amounts falling due within one year
(88,381)
(117,828)
Net current assets/(liabilities)
38,985 
(3,945)
Net assets
66,474 
27,597 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
66,470 
27,593 
Shareholders' funds
66,474 
27,597 
For the year ending 31 January 2024 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 director acknowledges his 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 and authorised for issue on 6 March 2024 and were signed on its behalf by
Ricky Harrison Director Company Registration No. 11673302
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Plush @ The Union Bar Ltd Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Plush @ The Union Bar Ltd is a private company, limited by shares, registered in England and Wales, registration number 11673302. The registered office is PLUSH OXFORD, FREWIN COURT, OXFORD, OXFORDSHIRE, OX1 3HZ.
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 31 January 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 February 2022. 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.
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
20% reducing balance
Computer equipment
25% reducing balance
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Plush @ The Union Bar Ltd Notes to the Accounts for the year ended 31 January 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2023
24,866 
19,706 
7,642 
52,214 
Additions
216 
674 
2,804 
3,694 
Revaluations
(4,492)
- 
- 
(4,492)
Disposals
- 
- 
(182)
(182)
At 31 January 2024
20,590 
20,380 
10,264 
51,234 
Depreciation
At 1 February 2023
11,684 
4,959 
4,029 
20,672 
Charge for the year
2,429 
2,964 
1,280 
6,673 
On disposals
(3,348)
302 
(554)
(3,600)
At 31 January 2024
10,765 
8,225 
4,755 
23,745 
Net book value
At 31 January 2024
9,825 
12,155 
5,509 
27,489 
At 31 January 2023
13,182 
14,747 
3,613 
31,542 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,723 
1,710 
Accrued income and prepayments
9,389 
9,389 
Other debtors
2,882 
5,609 
13,994 
16,708 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
31,500 
38,516 
VAT
32,003 
39,105 
Trade creditors
507 
4,930 
Taxes and social security
15,679 
20,219 
Other creditors
8,692 
15,058 
88,381 
117,828 
7
Average number of employees
During the year the average number of employees was 24 (2023: 35).
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