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REGISTERED NUMBER: 08755807 (England and Wales)












FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

PB DONCASTER LIMITED

PB DONCASTER LIMITED (REGISTERED NUMBER: 08755807)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PB DONCASTER LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: P Calladine
Mrs R J Calladine





SECRETARY: P Calladine





REGISTERED OFFICE: 7 High Street
Doncaster
DN1 1ED





REGISTERED NUMBER: 08755807 (England and Wales)





ACCOUNTANTS: CP Waites
Chartered Accountants
24 St Cuthberts Way
Darlington
DL1 1GB

PB DONCASTER LIMITED (REGISTERED NUMBER: 08755807)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2 24,001
Tangible assets 5 19,410 1,870
19,412 25,871

CURRENT ASSETS
Stocks 4,440 4,211
Debtors 6 122,396 118,077
Cash at bank and in hand 125,176 139,152
252,012 261,440
CREDITORS
Amounts falling due within one year 7 200,883 209,596
NET CURRENT ASSETS 51,129 51,844
TOTAL ASSETS LESS CURRENT
LIABILITIES

70,541

77,715

CREDITORS
Amounts falling due after more than one
year

8

(18,034

)

(28,050

)

PROVISIONS FOR LIABILITIES 10 (3,600 ) (400 )
NET ASSETS 48,907 49,265

CAPITAL AND RESERVES
Called up share capital 11 200 200
Retained earnings 48,707 49,065
SHAREHOLDERS' FUNDS 48,907 49,265

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

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

The directors acknowledge their 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.

PB DONCASTER LIMITED (REGISTERED NUMBER: 08755807)

BALANCE SHEET - continued
30 NOVEMBER 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 Board of Directors and authorised for issue on 24 August 2024 and were signed on its behalf by:





P Calladine - Director


PB DONCASTER LIMITED (REGISTERED NUMBER: 08755807)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

PB Doncaster 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.

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.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Intangible assets
Goodwill, being the amount paid in connection with the acquisition of the business is being amortised evenly over its estimated useful life of ten years.

The franchise fee was being amortised evenly over the period of the franchise agreement of 7.9 years.

Tangible fixed assets
Depreciation is provided to write off each asset evenly over its estimated useful life.

Fixtures, fittings and equipment - 7.9 to 10 years

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

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Leasing commitments
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Pension costs
The company contributes to an auto enrolment pension scheme. Contributions payable to the scheme are charged to the profit and loss account in the period to which they relate.

Grants
Grants in respect of revenue expenditure are credited to the profit and loss account in the period the related expenditure is incurred.

PB DONCASTER LIMITED (REGISTERED NUMBER: 08755807)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2022 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Franchise
Goodwill fee Totals
£    £    £   
COST
At 1 December 2022
and 30 November 2023 240,000 10,643 250,643
AMORTISATION
At 1 December 2022 216,000 10,642 226,642
Amortisation for year 23,999 - 23,999
At 30 November 2023 239,999 10,642 250,641
NET BOOK VALUE
At 30 November 2023 1 1 2
At 30 November 2022 24,000 1 24,001

5. TANGIBLE FIXED ASSETS
Fixtures,
fittings
and
equipment
£   
COST
At 1 December 2022 42,286
Additions 20,056
Disposals (26,884 )
At 30 November 2023 35,458
DEPRECIATION
At 1 December 2022 40,416
Charge for year 2,511
Eliminated on disposal (26,879 )
At 30 November 2023 16,048
NET BOOK VALUE
At 30 November 2023 19,410
At 30 November 2022 1,870

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amount due from related party 112,825 112,825
Prepayments and accrued income 2,939 5,252
Social security and other taxes 6,632 -
122,396 118,077

PB DONCASTER LIMITED (REGISTERED NUMBER: 08755807)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loan 10,075 9,826
Trade creditors 9,683 18,038
Corporation tax 7,075 10,238
Social security and other taxes 13,608 12,335
Directors' current accounts 154,950 156,203
Accruals and deferred income 5,492 2,956
200,883 209,596

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loan repayable in two to five years by
instalments

18,034

28,050

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 25,000 25,000
Between one and five years 97,917 100,000
In more than five years - 22,917
122,917 147,917

10. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 3,600 400

Deferred
tax
£   
Balance at 1 December 2022 400
Movement in provision 3,200
Balance at 30 November 2023 3,600

The deferred tax provision relates to accelerated capital allowances.

11. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2023 2022
value: £    £   
200 'A' ordinary £1 200 200

PB DONCASTER LIMITED (REGISTERED NUMBER: 08755807)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

12. GUARANTEES

The company has given a charge over all of its assets in respect of a bank loan to PB Doncaster Properties Limited, a company with common shareholders and directors.

13. RELATED PARTY DISCLOSURES

During the year dividends of £20,000 (2022 - £20,000) were paid to each of P Calladine and to Mrs R Calladine.

At the balance sheet date £112,825 (2022 - £112,825) was due from PB Doncaster Properties Limited, a company in which P Calladine and Mrs R Calladine are directors and shareholders.

During the year rent of £25,000 (2022 - £25,000) was charged by PB Doncaster Properties Limited.

14. CONTROLLING PARTY

P Calladine and his wife Mrs R Calladine own the entire issued share capital of the company.