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REGISTERED NUMBER: 13943982 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Legra Brewtap & Dining Ltd

Legra Brewtap & Dining Ltd (Registered number: 13943982)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Legra Brewtap & Dining Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr K C Black
Mr D Whitford
Mrs B M Black
Mr G Tredgett
Mr D Willbourne





REGISTERED OFFICE: 1517 London Road
Leigh-on-Sea
Essex
SS9 2SF





REGISTERED NUMBER: 13943982 (England and Wales)





ACCOUNTANTS: Butlers Chartered Accountants
1434 London Road
Leigh on Sea
Essex
SS9 2UL

Legra Brewtap & Dining Ltd (Registered number: 13943982)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 113,023 120,829

CURRENT ASSETS
Stocks 11,363 10,550
Debtors 5 3,617 1,558
Cash at bank and in hand 37,451 26,773
52,431 38,881
CREDITORS
Amounts falling due within one year 6 88,750 94,275
NET CURRENT LIABILITIES (36,319 ) (55,394 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

76,704

65,435

CAPITAL AND RESERVES
Called up share capital 100 100
Share premium 149,970 149,970
Retained earnings (73,366 ) (84,635 )
SHAREHOLDERS' FUNDS 76,704 65,435

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 July 2024 and were signed on its behalf by:





Mr D Whitford - Director


Legra Brewtap & Dining Ltd (Registered number: 13943982)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Legra Brewtap & Dining Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 25% on cost
Fixtures and fittings - 20% on reducing balance
Computer equipment - 20% on reducing balance

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

Taxation
Taxation for the year 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
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 year 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Legra Brewtap & Dining Ltd (Registered number: 13943982)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 25 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 May 2023 80,032 67,240 3,764 151,036
Additions 12,616 11,832 793 25,241
At 30 April 2024 92,648 79,072 4,557 176,277
DEPRECIATION
At 1 May 2023 16,006 13,448 753 30,207
Charge for year 19,161 13,125 761 33,047
At 30 April 2024 35,167 26,573 1,514 63,254
NET BOOK VALUE
At 30 April 2024 57,481 52,499 3,043 113,023
At 30 April 2023 64,026 53,792 3,011 120,829

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 677 744
Other debtors 2,940 814
3,617 1,558

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 37,054 50,282
Amounts owed to associates 1,000 1,000
Social security and other taxes 2,218 2,910
Pension fund 697 694
VAT 19,577 10,291
Other creditors 879 25,000
Directors' current accounts 26,000 1,000
Accruals and deferred income 1,325 3,098
88,750 94,275

7. ULTIMATE CONTROLLING PARTY

There is no one ultimate controlling party.