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REGISTERED NUMBER: 14603520 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 19 JANUARY 2023 TO 31 OCTOBER 2023

FOR

PUB OPCO LIMITED

PUB OPCO LIMITED (REGISTERED NUMBER: 14603520)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 19 JANUARY 2023 TO 31 OCTOBER 2023










Page

Balance sheet 1

Notes to the financial statements 2


PUB OPCO LIMITED (REGISTERED NUMBER: 14603520)

BALANCE SHEET
31 OCTOBER 2023

Notes £    £   
Fixed assets
Tangible assets 4 5,096

Current assets
Debtors 5 4,795
Cash in hand 100
4,895
Creditors
Amounts falling due within one year 6 18,024
Net current liabilities (13,129 )
Total assets less current liabilities (8,033 )

Capital and reserves
Called up share capital 7 100
Retained earnings (8,133 )
Shareholders' funds (8,033 )

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

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

The director acknowledges his 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2024 and were signed by:





Mr D Dryden - Director


PUB OPCO LIMITED (REGISTERED NUMBER: 14603520)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 19 JANUARY 2023 TO 31 OCTOBER 2023


1. Statutory information

Pub Opco Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 14603520. The registered office is Hangar 14 Langford Lane, Oxford Airport, Kidlington, Oxfordshire, OX5 1QX and business address is The Black Price Hotel, 2 Manor Road, Woodstock, Oxfordshire, OX20 1XJ.

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.

The Company has made a loss during the period and has a deficiency of assets at the period end of £8,033. The Company is dependent upon the continued support of its director and parent company, who have confirmed their support of the Company over the next 12 months, in order that it can meet its day to day working capital requirements

Turnover
Turnover represents amounts receivable for that of a hotel, net of trade discounts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 5% on cost

Taxation
Taxation for the period 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 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 period 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.

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

Group accounts
The financial statements present information about the company as an individual undertaking and not about its group. The company and its parent and fellow subsidiaries comprise a small-sized group. The group has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.

3. Employees and directors

The average number of employees during the period was 1 .

PUB OPCO LIMITED (REGISTERED NUMBER: 14603520)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 19 JANUARY 2023 TO 31 OCTOBER 2023


4. Tangible fixed assets
Improvements
to
property
£   
Cost
Additions 5,318
At 31 October 2023 5,318
Depreciation
Charge for period 222
At 31 October 2023 222
Net book value
At 31 October 2023 5,096

5. Debtors: amounts falling due within one year
£   
Trade debtors 2,593
Amounts owed by group undertakings 2,202
4,795

6. Creditors: amounts falling due within one year
£   
Other creditors 13,705
Accruals and deferred income 4,319
18,024

7. Called up share capital

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

100 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.

8. Ultimate controlling party

The company is under the control of the director, Mr D Dryden, by virtue of his 100% ownership of the share capital of the parent company, DACG Ltd, which in turn owns 75% of the share capital of the company.