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Company Registration No. 9186835 (England and Wales)
S.A.D Pub Ltd Unaudited accounts for the period from 1 April 2023 to 30 June 2024
S.A.D Pub Ltd Unaudited accounts Contents
Page
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S.A.D Pub Ltd Company Information for the period from 1 April 2023 to 30 June 2024
Directors
S D Pratt A S Ryan
Company Number
9186835 (England and Wales)
Registered Office
THE FOX & HOUNDS SCHOOL LANE DENMEAD WATERLOOVILLE HAMPSHIRE PO7 6NA
Accountants
Hampshire Accountancy Services College Court 15 Bowen Lane Petersfield Hampshire GU31 4DR
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S.A.D Pub Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
15,108 
Current assets
Inventories
- 
3,000 
Debtors
84 
6,481 
Cash at bank and in hand
40,219 
44,462 
40,303 
53,943 
Creditors: amounts falling due within one year
(44,026)
(44,448)
Net current (liabilities)/assets
(3,723)
9,495 
Total assets less current liabilities
(3,723)
24,603 
Provisions for liabilities
Deferred tax
- 
(1,895)
Net (liabilities)/assets
(3,723)
22,708 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(3,725)
22,706 
Shareholders' funds
(3,723)
22,708 
For the period ending 30 June 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 September 2024 and were signed on its behalf by
S D Pratt Director Company Registration No. 9186835
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S.A.D Pub Ltd Notes to the Accounts for the period from 1 April 2023 to 30 June 2024
1
Statutory information
S.A.D Pub Ltd is a private company, limited by shares, registered in England and Wales, registration number 9186835. The registered office is THE FOX & HOUNDS SCHOOL LANE, DENMEAD, WATERLOOVILLE, HAMPSHIRE, PO7 6NA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: - Computer Equipment - 20% per annum - Fixtures, Fittings & Equipment - 25% per annum
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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S.A.D Pub Ltd Notes to the Accounts for the period from 1 April 2023 to 30 June 2024
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
5,132 
52,045 
417 
57,594 
Disposals
(5,132)
(52,045)
(60)
(57,237)
At 30 June 2024
- 
- 
357 
357 
Depreciation
At 1 April 2023
- 
42,149 
337 
42,486 
Charge for the period
- 
3,093 
20 
3,113 
On disposals
- 
(45,242)
- 
(45,242)
At 30 June 2024
- 
- 
357 
357 
Net book value
At 30 June 2024
- 
- 
- 
- 
At 31 March 2023
5,132 
9,896 
80 
15,108 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
84 
6,481 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
36 
5,436 
Taxes and social security
40,490 
35,493 
Loans from directors
- 
24 
Accruals
3,500 
3,495 
44,026 
44,448 
7
Average number of employees
During the period the average number of employees was 7 (2023: 7).
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