2023-03-012024-02-292024-02-29false12304986J & S PUB COMPANY (SCALBY) LTD2024-08-12iso4217:GBPxbrli:pure123049862023-03-01123049862024-02-29123049862023-03-012024-02-29123049862022-03-01123049862023-02-28123049862022-03-012023-02-2812304986bus:SmallEntities2023-03-012024-02-2912304986bus:AuditExempt-NoAccountantsReport2023-03-012024-02-2912304986bus:FullAccounts2023-03-012024-02-2912304986bus:PrivateLimitedCompanyLtd2023-03-012024-02-2912304986core:WithinOneYear2024-02-2912304986core:AfterOneYear2024-02-2912304986core:WithinOneYear2023-02-2812304986core:AfterOneYear2023-02-2812304986core:ShareCapital2024-02-2912304986core:SharePremium2024-02-2912304986core:RevaluationReserve2024-02-2912304986core:OtherReservesSubtotal2024-02-2912304986core:RetainedEarningsAccumulatedLosses2024-02-2912304986core:ShareCapital2023-02-2812304986core:SharePremium2023-02-2812304986core:RevaluationReserve2023-02-2812304986core:OtherReservesSubtotal2023-02-2812304986core:RetainedEarningsAccumulatedLosses2023-02-2812304986core:LandBuildings2024-02-2912304986core:PlantMachinery2024-02-2912304986core:Vehicles2024-02-2912304986core:FurnitureFittings2024-02-2912304986core:OfficeEquipment2024-02-2912304986core:NetGoodwill2024-02-2912304986core:IntangibleAssetsOtherThanGoodwill2024-02-2912304986core:ListedExchangeTraded2024-02-2912304986core:UnlistedNon-exchangeTraded2024-02-2912304986core:LandBuildings2023-02-2812304986core:PlantMachinery2023-02-2812304986core:Vehicles2023-02-2812304986core:FurnitureFittings2023-02-2812304986core:OfficeEquipment2023-02-2812304986core:NetGoodwill2023-02-2812304986core:IntangibleAssetsOtherThanGoodwill2023-02-2812304986core:ListedExchangeTraded2023-02-2812304986core:UnlistedNon-exchangeTraded2023-02-2812304986core:LandBuildings2023-03-012024-02-2912304986core:PlantMachinery2023-03-012024-02-2912304986core:Vehicles2023-03-012024-02-2912304986core:FurnitureFittings2023-03-012024-02-2912304986core:OfficeEquipment2023-03-012024-02-2912304986core:NetGoodwill2023-03-012024-02-2912304986core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2912304986core:ListedExchangeTraded2023-03-012024-02-2912304986core:UnlistedNon-exchangeTraded2023-03-012024-02-2912304986core:MoreThanFiveYears2023-03-012024-02-2912304986core:Non-currentFinancialInstruments2024-02-2912304986core:Non-currentFinancialInstruments2023-02-2812304986dpl:CostSales2023-03-012024-02-2912304986dpl:DistributionCosts2023-03-012024-02-2912304986core:LandBuildings2023-03-012024-02-2912304986core:PlantMachinery2023-03-012024-02-2912304986core:Vehicles2023-03-012024-02-2912304986core:FurnitureFittings2023-03-012024-02-2912304986core:OfficeEquipment2023-03-012024-02-2912304986dpl:AdministrativeExpenses2023-03-012024-02-2912304986core:NetGoodwill2023-03-012024-02-2912304986core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2912304986dpl:GroupUndertakings2023-03-012024-02-2912304986dpl:ParticipatingInterests2023-03-012024-02-2912304986dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-012024-02-2912304986core:ListedExchangeTraded2023-03-012024-02-2912304986dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-012024-02-2912304986core:UnlistedNon-exchangeTraded2023-03-012024-02-2912304986dpl:CostSales2022-03-012023-02-2812304986dpl:DistributionCosts2022-03-012023-02-2812304986core:LandBuildings2022-03-012023-02-2812304986core:PlantMachinery2022-03-012023-02-2812304986core:Vehicles2022-03-012023-02-2812304986core:FurnitureFittings2022-03-012023-02-2812304986core:OfficeEquipment2022-03-012023-02-2812304986dpl:AdministrativeExpenses2022-03-012023-02-2812304986core:NetGoodwill2022-03-012023-02-2812304986core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2812304986dpl:GroupUndertakings2022-03-012023-02-2812304986dpl:ParticipatingInterests2022-03-012023-02-2812304986dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2812304986core:ListedExchangeTraded2022-03-012023-02-2812304986dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2812304986core:UnlistedNon-exchangeTraded2022-03-012023-02-2812304986core:NetGoodwill2024-02-2912304986core:IntangibleAssetsOtherThanGoodwill2024-02-2912304986core:LandBuildings2024-02-2912304986core:PlantMachinery2024-02-2912304986core:Vehicles2024-02-2912304986core:FurnitureFittings2024-02-2912304986core:OfficeEquipment2024-02-2912304986core:AfterOneYear2024-02-2912304986core:WithinOneYear2024-02-2912304986core:ListedExchangeTraded2024-02-2912304986core:UnlistedNon-exchangeTraded2024-02-2912304986core:ShareCapital2024-02-2912304986core:SharePremium2024-02-2912304986core:RevaluationReserve2024-02-2912304986core:OtherReservesSubtotal2024-02-2912304986core:RetainedEarningsAccumulatedLosses2024-02-2912304986core:NetGoodwill2023-02-2812304986core:IntangibleAssetsOtherThanGoodwill2023-02-2812304986core:LandBuildings2023-02-2812304986core:PlantMachinery2023-02-2812304986core:Vehicles2023-02-2812304986core:FurnitureFittings2023-02-2812304986core:OfficeEquipment2023-02-2812304986core:AfterOneYear2023-02-2812304986core:WithinOneYear2023-02-2812304986core:ListedExchange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J & S PUB COMPANY (SCALBY) LTD

Registered Number
12304986
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

J & S PUB COMPANY (SCALBY) LTD
Company Information
for the year from 1 March 2023 to 29 February 2024

Director

MR J S Durham

Registered Address

Westgate House
1 Westgate
Wetherby
LS22 6LL

Registered Number

12304986 (England and Wales)
J & S PUB COMPANY (SCALBY) LTD
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets4130,874109,015
130,874109,015
Current assets
Stocks544,29946,698
Debtors6,750,24584,302
Cash at bank and on hand169,544179,050
264,088310,050
Creditors amounts falling due within one year8(219,990)(217,514)
Net current assets (liabilities)44,09892,536
Total assets less current liabilities174,972201,551
Creditors amounts falling due after one year9(15,833)(35,833)
Net assets159,139165,718
Capital and reserves
Called up share capital200100
Other reserves(15,000)(52,050)
Profit and loss account173,939217,668
Shareholders' funds159,139165,718
The financial statements were approved and authorised for issue by the Director on 12 August 2024, and are signed on its behalf by:
MR J S Durham
Director
Registered Company No. 12304986
J & S PUB COMPANY (SCALBY) LTD
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Land and buildings-3
Fixtures and fittings10-
Vehicles25-
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year3466
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 March 2311
At 29 February 2411
Amortisation and impairment
At 01 March 2311
At 29 February 2411
Net book value
At 29 February 24--
At 28 February 23--
4.Tangible fixed assets

Land & buildings

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 March 235,02343,99094,300143,313
Additions-107,79017,015124,805
Disposals-(87,440)(3,330)(90,770)
At 29 February 245,02364,340107,985177,348
Depreciation and impairment
At 01 March 235,02312,49816,77734,298
Charge for year-16,0859,18025,265
On disposals-(12,498)(591)(13,089)
At 29 February 245,02316,08525,36646,474
Net book value
At 29 February 24-48,25582,619130,874
At 28 February 23-31,49277,523109,015
5.Stocks

2024

2023

££
Other stocks44,29946,698
Total44,29946,698
6.Debtors: amounts due within one year

2024

2023

££
Other debtors31,78252,047
Prepayments and accrued income18,46332,255
Total50,24584,302
7.Debtors: amounts due after one year
8.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables119,337110,219
Bank borrowings and overdrafts10,000-
Taxation and social security58,45533,080
Other creditors1,41540,142
Accrued liabilities and deferred income30,78334,073
Total219,990217,514
9.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts15,83335,833
Total15,83335,833
10.Share capital
Ordinary