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REGISTERED NUMBER: 11861307 (England and Wales)




UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

PUG PUBS WARWICK LIMITED

PUG PUBS WARWICK LIMITED (REGISTERED NUMBER: 11861307)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PUG PUBS WARWICK LIMITED

COMPANY INFORMATION
for the year ended 30 September 2023







DIRECTORS: Mr M A Crowther
Mrs A Crowther





REGISTERED OFFICE: 1110 Elliott Court
Coventry Business Park
Herald Avenue
Coventry
West Midlands
CV5 6UB





REGISTERED NUMBER: 11861307 (England and Wales)





ACCOUNTANTS: LDP Luckmans
1110 Elliott Court
Coventry Business Park
Herald Avenue
Coventry
West Midlands
CV5 6UB

PUG PUBS WARWICK LIMITED (REGISTERED NUMBER: 11861307)

BALANCE SHEET
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 54,839 80,378

CURRENT ASSETS
Stocks 7,311 10,238
Debtors 5 49,658 108,773
Cash at bank and in hand 122,662 93,273
179,631 212,284
CREDITORS
Amounts falling due within one year 6 95,887 99,018
NET CURRENT ASSETS 83,744 113,266
TOTAL ASSETS LESS CURRENT
LIABILITIES

138,583

193,644

CREDITORS
Amounts falling due after more than one
year

7

(17,500

)

(27,500

)

PROVISIONS FOR LIABILITIES 8 (5,565 ) (8,686 )
NET ASSETS 115,518 157,458

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 115,418 157,358
SHAREHOLDERS' FUNDS 115,518 157,458

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

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

PUG PUBS WARWICK LIMITED (REGISTERED NUMBER: 11861307)

BALANCE SHEET - continued
30 September 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 11 June 2024 and were signed on its behalf by:





Mr M A Crowther - Director


PUG PUBS WARWICK LIMITED (REGISTERED NUMBER: 11861307)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 September 2023

1. STATUTORY INFORMATION

Pug Pubs Warwick 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.

Significant judgements and estimates
The company is not subject to any significant judgements or estimates.

Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods
Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Interest and dividends receivable
Interest income is recognised using the effective interest method and dividend income is recognised as the company's right to receive payment is established.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on cost
Fixtures and fittings - 15% on cost
Motor vehicles - 25% on cost
Computer equipment - 20% on cost

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

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.


PUG PUBS WARWICK LIMITED (REGISTERED NUMBER: 11861307)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2023

2. ACCOUNTING POLICIES - continued
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.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2022 - 25 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2022 13,778 79,195 38,899 9,788 141,660
Additions - 106 - - 106
At 30 September 2023 13,778 79,301 38,899 9,788 141,766
DEPRECIATION
At 1 October 2022 5,489 31,998 18,162 5,633 61,282
Charge for year 2,067 11,896 9,725 1,957 25,645
At 30 September 2023 7,556 43,894 27,887 7,590 86,927
NET BOOK VALUE
At 30 September 2023 6,222 35,407 11,012 2,198 54,839
At 30 September 2022 8,289 47,197 20,737 4,155 80,378

PUG PUBS WARWICK LIMITED (REGISTERED NUMBER: 11861307)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 7,367 3,969
Amounts owed by group undertakings - 36,696
Amounts owed by associates 30,989 55,937
Other debtors 11,302 12,171
49,658 108,773

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 19,708 16,250
Amounts owed to group undertakings 30,900 34,307
Taxation and social security 27,778 32,073
Other creditors 7,501 6,388
95,887 99,018

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 17,500 27,500

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 5,565 8,686

Deferred
tax
£   
Balance at 1 October 2022 8,686
Accelerated capital allowances (3,121 )
Balance at 30 September 2023 5,565

9. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2023 2022
value: £    £   
50 Ordinary A shares £1 50 50
50 Ordinary B shares £1 50 50
100 100

PUG PUBS WARWICK LIMITED (REGISTERED NUMBER: 11861307)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2023

10. OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet at 30th September 2023 amount to £265,786 (2022: £310,036).