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REGISTERED NUMBER: 12195410 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

WMB Restaurants and Bars Limited

WMB Restaurants and Bars Limited (Registered number: 12195410)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


WMB Restaurants and Bars Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: W M Bretherton
Mrs L Bretherton





REGISTERED OFFICE: 14 Towneley Parade
Longridge
Lancashire
PR3 3HU





BUSINESS ADDRESS: 14 Liverpool Road
Penwortham
Preston
Lancashire
PR1 0AD





REGISTERED NUMBER: 12195410 (England and Wales)





ACCOUNTANTS: Ribble Valley Accountants Ltd
14 Towneley Parade
Longridge
Preston
Lancashire
PR3 3HU

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
WMB Restaurants and Bars Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of WMB Restaurants and Bars Limited for the year ended 30 November 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of WMB Restaurants and Bars Limited, as a body, in accordance with the terms of our engagement letter dated 19 December 2023. Our work has been undertaken solely to prepare for your approval the financial statements of WMB Restaurants and Bars Limited and state those matters that we have agreed to state to the Board of Directors of WMB Restaurants and Bars Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that WMB Restaurants and Bars Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of WMB Restaurants and Bars Limited. You consider that WMB Restaurants and Bars Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of WMB Restaurants and Bars Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Ribble Valley Accountants Ltd
14 Towneley Parade
Longridge
Preston
Lancashire
PR3 3HU


2 August 2024

WMB Restaurants and Bars Limited (Registered number: 12195410)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 106,376 111,354

CURRENT ASSETS
Stocks 7,200 6,300
Debtors 5 11,189 8,272
Cash at bank and in hand 51,520 28,921
69,909 43,493
CREDITORS
Amounts falling due within one year 6 108,667 86,062
NET CURRENT LIABILITIES (38,758 ) (42,569 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

67,618

68,785

CREDITORS
Amounts falling due after more than one
year

7

(25,100

)

(41,570

)

PROVISIONS FOR LIABILITIES (21,274 ) (20,184 )
NET ASSETS 21,244 7,031

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 21,144 6,931
21,244 7,031

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.

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 August 2024 and were signed on its behalf by:





W M Bretherton - Director


WMB Restaurants and Bars Limited (Registered number: 12195410)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

WMB Restaurants and Bars 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 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.
Land and buildings - 10% on cost
Plant and machinery etc - 33% on cost, 25% on reducing balance and 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2022 - 18 ) .

WMB Restaurants and Bars Limited (Registered number: 12195410)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 December 2022 70,624 115,017 185,641
Additions - 19,343 19,343
At 30 November 2023 70,624 134,360 204,984
DEPRECIATION
At 1 December 2022 19,885 54,402 74,287
Charge for year 7,062 17,259 24,321
At 30 November 2023 26,947 71,661 98,608
NET BOOK VALUE
At 30 November 2023 43,677 62,699 106,376
At 30 November 2022 50,739 60,615 111,354

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Other debtors 11,189 8,272

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 10,001 10,000
Hire purchase contracts 6,470 6,278
Trade creditors 17,295 10,456
Taxation and social security 61,542 39,967
Other creditors 13,359 19,361
108,667 86,062

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans 15,000 25,000
Hire purchase contracts 10,100 16,570
25,100 41,570