Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 07874352 Mr William Norris Mr Andrew Staton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07874352 2022-12-31 07874352 2023-12-31 07874352 2023-01-01 2023-12-31 07874352 frs-core:CurrentFinancialInstruments 2023-12-31 07874352 frs-core:BetweenOneFiveYears 2023-12-31 07874352 frs-core:FurnitureFittings 2023-12-31 07874352 frs-core:FurnitureFittings 2023-01-01 2023-12-31 07874352 frs-core:FurnitureFittings 2022-12-31 07874352 frs-core:NetGoodwill 2023-12-31 07874352 frs-core:NetGoodwill 2023-01-01 2023-12-31 07874352 frs-core:NetGoodwill 2022-12-31 07874352 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 07874352 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 07874352 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 07874352 frs-core:MoreThanFiveYears 2023-12-31 07874352 frs-core:WithinOneYear 2023-12-31 07874352 frs-core:ShareCapital 2023-12-31 07874352 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 07874352 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 07874352 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 07874352 frs-bus:SmallEntities 2023-01-01 2023-12-31 07874352 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 07874352 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 07874352 frs-bus:Director1 2023-01-01 2023-12-31 07874352 frs-bus:Director2 2023-01-01 2023-12-31 07874352 frs-countries:EnglandWales 2023-01-01 2023-12-31 07874352 2021-12-31 07874352 2022-12-31 07874352 2022-01-01 2022-12-31 07874352 frs-core:CurrentFinancialInstruments 2022-12-31 07874352 frs-core:BetweenOneFiveYears 2022-12-31 07874352 frs-core:MoreThanFiveYears 2022-12-31 07874352 frs-core:WithinOneYear 2022-12-31 07874352 frs-core:ShareCapital 2022-12-31 07874352 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 07874352
The Barley Mow Pub 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: 07874352
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 14,999 29,999
Tangible Assets 5 25,789 3,622
40,788 33,621
CURRENT ASSETS
Stocks 6 6,807 4,984
Debtors 7 97,307 24,875
Cash at bank and in hand 76,264 87,863
180,378 117,722
Creditors: Amounts Falling Due Within One Year 8 (86,560 ) (71,075 )
NET CURRENT ASSETS (LIABILITIES) 93,818 46,647
TOTAL ASSETS LESS CURRENT LIABILITIES 134,606 80,268
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,655 ) (688 )
NET ASSETS 132,951 79,580
CAPITAL AND RESERVES
Called up share capital 9 185 185
Profit and Loss Account 132,766 79,395
SHAREHOLDERS' FUNDS 132,951 79,580
Page 1
Page 2
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.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Barley Mow Pub Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07874352 . 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 represents the amounts (excluding value added tax) derived from the provision of goods and services to customers during the year. 
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 4% straight line
Fixtures & Fittings 25% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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: 18 (2022: 15)
18 15
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 149,999
As at 31 December 2023 149,999
Amortisation
As at 1 January 2023 120,000
Provided during the period 15,000
As at 31 December 2023 135,000
Net Book Value
As at 31 December 2023 14,999
As at 1 January 2023 29,999
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2023 - 22,729 22,729
Additions 19,366 5,975 25,341
As at 31 December 2023 19,366 28,704 48,070
Depreciation
As at 1 January 2023 - 19,107 19,107
Provided during the period 775 2,399 3,174
As at 31 December 2023 775 21,506 22,281
Net Book Value
As at 31 December 2023 18,591 7,198 25,789
As at 1 January 2023 - 3,622 3,622
6. Stocks
2023 2022
£ £
Stock 6,807 4,984
7. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 530 2,085
Other debtors 40,000 -
Amounts owed by group undertakings 56,777 22,790
97,307 24,875
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Page 5
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 39,646 33,497
Corporation tax 19,760 15,056
VAT 22,044 20,006
Net wages 395 216
Accruals and deferred income 4,715 2,300
86,560 71,075
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 185 185
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 96,000 -
Later than one year and not later than five years 384,000 -
Later than five years 1,902,641 -
2,382,641 -
The company entered a non-cancellable, non-residential leasehold agreement for 25 years, effective 23 October 2023.
11. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid - 126,839
12. Related Party Transactions
Marylebone Pub Group LtdUltimate parent undertakingDuring the year, the company made a net advance of £33,987 to Marylebone Pub Group Limited. On 31 December 2023, the amount owed by Marylebone Pub Group was £56,777 (2022: £22,790).

Marylebone Pub Group Ltd

Ultimate parent undertaking

During the year, the company made a net advance of £33,987 to Marylebone Pub Group Limited. On 31 December 2023, the amount owed by Marylebone Pub Group was £56,777 (2022: £22,790).

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