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Company Registration No. 11649115 (England and Wales)
OR Pubs Limited Unaudited accounts for the year ended 31 October 2023
OR Pubs Limited Unaudited accounts Contents
Page
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OR Pubs Limited Company Information for the year ended 31 October 2023
Directors
Mr O M A Aubrey Mrs R Janko
Company Number
11649115 (England and Wales)
Registered Office
380A New Hythe lane Larkfield Kent ME206RZ
Accountants
Rustrick Accountants Limited 380A New Hythe lane Larkfield Maidstone Kent ME20 6RZ
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OR Pubs Limited Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
14,484 
13,860 
Current assets
Inventories
25,000 
15,000 
Debtors
2,286 
23,456 
Cash at bank and in hand
15,718 
19,468 
43,004 
57,924 
Creditors: amounts falling due within one year
(67,158)
(77,365)
Net current liabilities
(24,154)
(19,441)
Total assets less current liabilities
(9,670)
(5,581)
Creditors: amounts falling due after more than one year
(26,703)
(31,087)
Net liabilities
(36,373)
(36,668)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(36,375)
(36,670)
Shareholders' funds
(36,373)
(36,668)
For the year ending 31 October 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 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 16 January 2024 and were signed on its behalf by
Mr O M A Aubrey Director Company Registration No. 11649115
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OR Pubs Limited Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
OR Pubs Limited is a private company, limited by shares, registered in England and Wales, registration number 11649115. The registered office is 380A New Hythe lane, Larkfield, Kent, ME206RZ.
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 year, 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.
Presentation currency
The accounts are presented in £ sterling.
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:
Fixtures & fittings
25% written down value
Computer equipment
25% written down value
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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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OR Pubs Limited Notes to the Accounts for the year ended 31 October 2023
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.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 November 2022
1,722 
6,250 
5,540 
7,590 
21,102 
Additions
1,250 
- 
3,994 
208 
5,452 
At 31 October 2023
2,972 
6,250 
9,534 
7,798 
26,554 
Depreciation
At 1 November 2022
431 
1,250 
1,860 
3,701 
7,242 
Charge for the year
635 
1,250 
1,919 
1,024 
4,828 
At 31 October 2023
1,066 
2,500 
3,779 
4,725 
12,070 
Net book value
At 31 October 2023
1,906 
3,750 
5,755 
3,073 
14,484 
At 31 October 2022
1,291 
5,000 
3,680 
3,889 
13,860 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
912 
Accrued income and prepayments
1,000 
5,000 
Other debtors
1,286 
17,544 
2,286 
23,456 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
4,783 
5,181 
Trade creditors
15,897 
3,666 
Taxes and social security
20,181 
17,273 
Other creditors
26,297 
51,245 
67,158 
77,365 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
26,703 
31,087 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
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OR Pubs Limited Notes to the Accounts for the year ended 31 October 2023
9
Average number of employees
During the year the average number of employees was 12 (2022: 12).
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