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REGISTERED NUMBER: 10670527 (England and Wales)















FINANCIAL STATEMENTS

FOR THE PERIOD 1 DECEMBER 2022 TO 29 FEBRUARY 2024

FOR

CASK AND CURRY LTD

CASK AND CURRY LTD (REGISTERED NUMBER: 10670527)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2022 TO 29 FEBRUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CASK AND CURRY LTD

COMPANY INFORMATION
FOR THE PERIOD 1 DECEMBER 2022 TO 29 FEBRUARY 2024







DIRECTOR: S Rull





REGISTERED OFFICE: 27 Constitution Hill
Birmingham
United Kingdom
B19 3LE





REGISTERED NUMBER: 10670527 (England and Wales)

CASK AND CURRY LTD (REGISTERED NUMBER: 10670527)

BALANCE SHEET
29 FEBRUARY 2024

29/2/24 30/11/22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 4,140 6,900
Tangible assets 5 78,639 93,158
82,779 100,058

CURRENT ASSETS
Stocks 6 5,829 18,500
Debtors 7 1,260,773 962,481
Cash at bank and in hand 250,974 209,387
1,517,576 1,190,368
CREDITORS
Amounts falling due within one year 8 980,334 868,581
NET CURRENT ASSETS 537,242 321,787
TOTAL ASSETS LESS CURRENT
LIABILITIES

620,021

421,845

CREDITORS
Amounts falling due after more than one
year

9

23,174

36,343
NET ASSETS 596,847 385,502

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 12 596,747 385,402
SHAREHOLDERS' FUNDS 596,847 385,502

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

CASK AND CURRY LTD (REGISTERED NUMBER: 10670527)

BALANCE SHEET - continued
29 FEBRUARY 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 May 2024 and were signed by:





S Rull - Director


CASK AND CURRY LTD (REGISTERED NUMBER: 10670527)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2022 TO 29 FEBRUARY 2024

1. STATUTORY INFORMATION

Cask And Curry Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on reducing balance
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

CASK AND CURRY LTD (REGISTERED NUMBER: 10670527)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2022 TO 29 FEBRUARY 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 21 (2022 - 20 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 29 February 2024 13,800
AMORTISATION
At 1 December 2022 6,900
Amortisation for period 2,760
At 29 February 2024 9,660
NET BOOK VALUE
At 29 February 2024 4,140
At 30 November 2022 6,900

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 December 2022 45,150 22,872 149,648 14,490 232,160
Additions - 958 850 - 1,808
At 29 February 2024 45,150 23,830 150,498 14,490 233,968
DEPRECIATION
At 1 December 2022 18,489 12,580 99,997 7,936 139,002
Charge for period 2,666 2,250 10,100 1,311 16,327
At 29 February 2024 21,155 14,830 110,097 9,247 155,329
NET BOOK VALUE
At 29 February 2024 23,995 9,000 40,401 5,243 78,639
At 30 November 2022 26,661 10,292 49,651 6,554 93,158

6. STOCKS
29/2/24 30/11/22
£    £   
Stocks 5,829 18,500

CASK AND CURRY LTD (REGISTERED NUMBER: 10670527)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2022 TO 29 FEBRUARY 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29/2/24 30/11/22
£    £   
Trade debtors 2,613 2,283
Amounts owed by participating interests 956,700 956,700
Directors' current accounts 301,460 -
Prepayments - 3,498
1,260,773 962,481

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29/2/24 30/11/22
£    £   
Hire purchase contracts 221 3,439
Trade creditors 46,252 65,802
Amounts owed to participating interests 447,538 497,538
Tax 108,703 125,158
Social security and other taxes 33,082 17,853
Pension payable 1,304 370
VAT 267,530 88,055
Other creditors 34,268 39,068
Wages payable 37,836 26,515
Accrued expenses 3,600 4,783
980,334 868,581

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
29/2/24 30/11/22
£    £   
Bank loans (see note 10) 23,174 35,507
Hire purchase contracts - 836
23,174 36,343

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 23,174 35,507

10. LOANS

An analysis of the maturity of loans is given below:

29/2/24 30/11/22
£    £   
Amounts falling due in more than five years:
Repayable by instalments
Bank loans more 5 yr by instal 23,174 35,507

CASK AND CURRY LTD (REGISTERED NUMBER: 10670527)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2022 TO 29 FEBRUARY 2024

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 29/2/24 30/11/22
value: £    £   
100 Ordinary £1 100 100

12. RESERVES
Retained
earnings
£   

At 1 December 2022 385,402
Profit for the period 303,158
Dividends (91,813 )
At 29 February 2024 596,747