Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 22 March 2022 false 1 January 2023 31 December 2023 31 December 2023 13995457 Mr Andrew Staton Mr William Norris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13995457 2022-12-31 13995457 2023-12-31 13995457 2023-01-01 2023-12-31 13995457 frs-core:CurrentFinancialInstruments 2023-12-31 13995457 frs-core:Non-currentFinancialInstruments 2023-12-31 13995457 frs-core:SharePremium 2023-12-31 13995457 frs-core:ShareCapital 2023-12-31 13995457 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13995457 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13995457 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 13995457 frs-bus:SmallEntities 2023-01-01 2023-12-31 13995457 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13995457 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13995457 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 13995457 frs-bus:OrdinaryShareClass1 2023-12-31 13995457 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31 13995457 frs-bus:OrdinaryShareClass3 2023-12-31 13995457 frs-core:CostValuation 2022-12-31 13995457 frs-core:CostValuation 2023-12-31 13995457 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 13995457 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 13995457 frs-bus:Director1 2023-01-01 2023-12-31 13995457 frs-bus:Director2 2023-01-01 2023-12-31 13995457 frs-countries:EnglandWales 2023-01-01 2023-12-31 13995457 2022-03-21 13995457 2022-12-31 13995457 2022-03-22 2022-12-31 13995457 frs-core:CurrentFinancialInstruments 2022-12-31 13995457 frs-core:Non-currentFinancialInstruments 2022-12-31 13995457 frs-core:SharePremium 2022-12-31 13995457 frs-core:ShareCapital 2022-12-31 13995457 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13995457 frs-bus:OrdinaryShareClass1 2022-03-22 2022-12-31 13995457 frs-bus:OrdinaryShareClass3 2022-03-22 2022-12-31
Registered number: 13995457
Marylebone Pub Group Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Andrew Lillingston Limited
13 Hurlingham Studios
Ranelagh Gardens
London
SW6 3PA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13995457
31 December 2023 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 317,728 317,728
317,728 317,728
CURRENT ASSETS
Debtors 5 68 68
Cash at bank and in hand 35,965 -
36,033 68
Creditors: Amounts Falling Due Within One Year 6 (68,920 ) (46,729 )
NET CURRENT ASSETS (LIABILITIES) (32,887 ) (46,661 )
TOTAL ASSETS LESS CURRENT LIABILITIES 284,841 271,067
Creditors: Amounts Falling Due After More Than One Year 7 (119,983 ) (119,983 )
NET ASSETS 164,858 151,084
CAPITAL AND RESERVES
Called up share capital 8 100 100
Share premium account 24,990 24,990
Profit and Loss Account 139,768 125,994
SHAREHOLDERS' FUNDS 164,858 151,084
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For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Andrew Staton
Director
25/09/2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Marylebone Pub Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13995457 . The registered office is 8a Dorset Street, London, W1U 6QW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
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4. Investments
Subsidiaries
£
Cost
As at 1 January 2023 317,728
As at 31 December 2023 317,728
Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 317,728
As at 1 January 2023 317,728
The company owns 100% of the issued share capital of The Barley Mow Pub Ltd. The share capital and reserves of The Barley Mow Pub Ltd on 31 December 2023 were £132,951 (2022: £79,580). The Barley Mow Pub Ltd made a profit for the year after tax of £53,371 (2022: £49,229). 
5. Debtors
31 December 2023 31 December 2022
£ £
Due within one year
Called up share capital not paid 68 68
6. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 December 2022
£ £
Other loans 7,112 23,099
Corporation tax 3,231 -
Accruals and deferred income 1,800 840
Amounts owed to subsidiaries 56,777 22,790
68,920 46,729
7. Creditors: Amounts Falling Due After More Than One Year
31 December 2023 31 December 2022
£ £
Other loans 119,983 119,983
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8. Share Capital
31 December 2023 31 December 2022
Allotted, called up but not fully paid £ £
72 Ordinary Shares of £ 1.00 each 72 72
28 Ordinary B shares of £ 1.00 each 28 28
100 100
9. Related Party Transactions
The Barley Mow Pub LtdA wholly owned subsidiaryDuring the year, the company received a net advance of £33,987 from The Barley Mow Pub. At 31 December 2023, the amount owed to The Barley Mow Pub Ltd was £56,777 (2022: £22,790).

The Barley Mow Pub Ltd

A wholly owned subsidiary

During the year, the company received a net advance of £33,987 from The Barley Mow Pub. At 31 December 2023, the amount owed to The Barley Mow Pub Ltd was £56,777 (2022: £22,790).

The amount owed by the group undertaking is unsecured, interest-free, has no fixed repayment date, and is repayable on demand.
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