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REGISTERED NUMBER: 11134721 (England and Wales)














Unaudited Financial Statements

For The Year Ended 31st December 2023

for

The Pavilions Club Limited

The Pavilions Club Limited (Registered number: 11134721)






Contents of the Financial Statements
For The Year Ended 31st December 2023




Page

Company Information 1

Income Statement 2

Balance Sheet 3

Notes to the Financial Statements 5

Chartered Certified Accountants' Report 9

The Pavilions Club Limited

Company Information
For The Year Ended 31st December 2023







DIRECTOR: R Morgan





REGISTERED OFFICE: Meriden Drive
Kingshurst
Solihull
West Midlands
B37 6BX





REGISTERED NUMBER: 11134721 (England and Wales)





ACCOUNTANTS: Wildin (Accountants & Auditors) Ltd
Kings Buildings
Lydney
Gloucestershire
GL15 5HE

The Pavilions Club Limited (Registered number: 11134721)

Income Statement
For The Year Ended 31st December 2023

31.12.23 31.12.22
Notes £    £    £    £   

TURNOVER 540,622 667,507

Cost of sales 252,449 287,921
GROSS PROFIT 288,173 379,586

Distribution costs - 2,391
Administrative expenses 320,130 628,442
320,130 630,833
(31,957 ) (251,247 )

Other operating income 2,650 144,904
OPERATING LOSS 4 (29,307 ) (106,343 )

Interest receivable and similar income - 112
(29,307 ) (106,231 )

Interest payable and similar expenses 18,101 22,958
LOSS BEFORE TAXATION (47,408 ) (129,189 )

Tax on loss 5 - -
LOSS FOR THE FINANCIAL YEAR (47,408 ) (129,189 )

The Pavilions Club Limited (Registered number: 11134721)

Balance Sheet
31st December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 6 1,412,656 1,510,182

CURRENT ASSETS
Stocks 7 34,953 22,213
Debtors 8 45,376 32,503
Cash at bank and in hand 4,774 7,371
85,103 62,087
CREDITORS
Amounts falling due within one year 9 76,710 1,430,278
NET CURRENT ASSETS/(LIABILITIES) 8,393 (1,368,191 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,421,049

141,991

CREDITORS
Amounts falling due after more than one
year

10

1,643,966

317,500
NET LIABILITIES (222,917 ) (175,509 )

CAPITAL AND RESERVES
Called up share capital 12 300 300
Retained earnings 13 (223,217 ) (175,809 )
SHAREHOLDERS' FUNDS (222,917 ) (175,509 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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 Pavilions Club Limited (Registered number: 11134721)

Balance Sheet - continued
31st December 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the director and authorised for issue on 27th February 2024 and were signed by:





R Morgan - Director


The Pavilions Club Limited (Registered number: 11134721)

Notes to the Financial Statements
For The Year Ended 31st December 2023

1. STATUTORY INFORMATION

The Pavilions Club 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 - 2% on cost
Plant and machinery etc - 20% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 25 ) .

The Pavilions Club Limited (Registered number: 11134721)

Notes to the Financial Statements - continued
For The Year Ended 31st December 2023

4. OPERATING LOSS

The operating loss is stated after charging:

31.12.23 31.12.22
£    £   
Depreciation - owned assets 97,526 98,525

5. TAXATION

Analysis of the tax charge
No liability to UK corporation tax arose for the year ended 31st December 2023 nor for the year ended 31st December 2022.

6. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1st January 2023
and 31st December 2023 1,437,083 66,849 243,147 5,595 1,752,674
DEPRECIATION
At 1st January 2023 91,795 40,014 109,144 1,539 242,492
Charge for year 35,549 12,966 47,794 1,217 97,526
At 31st December 2023 127,344 52,980 156,938 2,756 340,018
NET BOOK VALUE
At 31st December 2023 1,309,739 13,869 86,209 2,839 1,412,656
At 31st December 2022 1,345,288 26,835 134,003 4,056 1,510,182

7. STOCKS
31.12.23 31.12.22
£    £   
Stocks 34,953 22,213

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 1,250 1,250
Amounts owed by associates 40,250 -
Other debtors 3,876 -
Prepayments - 31,253
45,376 32,503

The Pavilions Club Limited (Registered number: 11134721)

Notes to the Financial Statements - continued
For The Year Ended 31st December 2023

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other loans - 1,342,733
Trade creditors 27,855 68,255
VAT 27,952 8,479
Directors' current accounts - 3,903
Accrued expenses 20,903 6,908
76,710 1,430,278

10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Other loans more 5yrs instal 295,274 317,500
Other creditors 1,348,692 -
1,643,966 317,500

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 295,274 317,500

11. SECURED DEBTS

The following secured debts are included within creditors:

31.12.23 31.12.22
£    £   
Greene King Brewing & Retail 295,274 282,500

Greene King Brewing & Retailing Limited have a legal charge over the company's fixtures, fittings and goodwill.

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
100 Ordinary £1 100 100
100 A Ordinary £1 100 100
100 B Ordinary £1 100 100
300 300

The Pavilions Club Limited (Registered number: 11134721)

Notes to the Financial Statements - continued
For The Year Ended 31st December 2023

13. RESERVES
Retained
earnings
£   

At 1st January 2023 (175,809 )
Deficit for the year (47,408 )
At 31st December 2023 (223,217 )

14. ULTIMATE CONTROLLING PARTY

The controlling party is R Morgan.

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
The Pavilions Club Limited

The following reproduces the text of the report prepared for the director 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 Director 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 The Pavilions Club Limited for the year ended 31st December 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of The Pavilions Club Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Pavilions Club Limited and state those matters that we have agreed to state to the director of The Pavilions Club Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that The Pavilions Club 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 loss of The Pavilions Club Limited. You consider that The Pavilions Club 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 The Pavilions Club 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.






Wildin (Accountants & Auditors) Ltd
Kings Buildings
Lydney
Gloucestershire
GL15 5HE


Date: 27th February 2024