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Registered number: 08300230
Pub Marketing Circle Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Fairmile Accounting Ltd
Boston House
Downsview Road
Wantage
OX12 9FF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08300230
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,491 10,741
9,491 10,741
CURRENT ASSETS
Stocks 5 3,700 5,836
Debtors 6 4,094 25,173
Cash at bank and in hand 43,084 51,174
50,878 82,183
Creditors: Amounts Falling Due Within One Year 7 (72,172 ) (72,307 )
NET CURRENT ASSETS (LIABILITIES) (21,294 ) 9,876
TOTAL ASSETS LESS CURRENT LIABILITIES (11,803 ) 20,617
Creditors: Amounts Falling Due After More Than One Year 8 (27,899 ) (33,322 )
NET LIABILITIES (39,702 ) (12,705 )
CAPITAL AND RESERVES
Called up share capital 9 20 20
Profit and Loss Account (39,722 ) (12,725 )
SHAREHOLDERS' FUNDS (39,702) (12,705)
Page 1
Page 2
For the year ending 31 March 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.
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 Philip Davison
Director
18/11/2024
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
Pub Marketing Circle Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08300230 . The registered office is The Fox At Peasemore Hill Green Road, Peasemore, Newbury, Berkshire, RG20 7JN.
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. 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 10% straight line
Plant & Machinery 10% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 10% straight line
Computer Equipment 25% straight line
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2023: 16)
14 16
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2023 87,682 22,458 17,103 41,862
Additions - 3,039 - 1,026
As at 31 March 2024 87,682 25,497 17,103 42,888
...CONTINUED
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Page 4
Depreciation
As at 1 April 2023 87,682 18,069 17,103 35,885
Provided during the period - 2,451 - 2,877
As at 31 March 2024 87,682 20,520 17,103 38,762
Net Book Value
As at 31 March 2024 - 4,977 - 4,126
As at 1 April 2023 - 4,389 - 5,977
Computer Equipment Total
£ £
Cost
As at 1 April 2023 1,356 170,461
Additions 267 4,332
As at 31 March 2024 1,623 174,793
Depreciation
As at 1 April 2023 981 159,720
Provided during the period 254 5,582
As at 31 March 2024 1,235 165,302
Net Book Value
As at 31 March 2024 388 9,491
As at 1 April 2023 375 10,741
5. Stocks
2024 2023
£ £
Stock 3,700 5,836
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 4,094 25,173
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 158 17,726
Bank loans and overdrafts 6,360 6,493
Other creditors 27,715 13,452
Taxation and social security 37,939 34,636
72,172 72,307
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 27,899 33,322
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 20 20
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