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REGISTERED NUMBER: 08463394 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 March 2024

for

The 3 A Pub Company Limited

The 3 A Pub Company Limited (Registered number: 08463394)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The 3 A Pub Company Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: A Antona
A D Antona





REGISTERED OFFICE: Leofric House
Binley Road
Coventry
CV3 1JN





REGISTERED NUMBER: 08463394 (England and Wales)





ACCOUNTANTS: Leigh Christou Ltd
Chartered Certified Accountants
Leofric House
Binley Road
Coventry
CV3 1JN

The 3 A Pub Company Limited (Registered number: 08463394)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 4,423 11,507
Tangible assets 5 83,866 97,627
88,289 109,134

CURRENT ASSETS
Stocks 29,363 35,382
Debtors 6 281,609 221,937
Cash in hand 6,384 2,066
317,356 259,385
CREDITORS
Amounts falling due within one year 7 460,412 410,784
NET CURRENT LIABILITIES (143,056 ) (151,399 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(54,767

)

(42,265

)

CREDITORS
Amounts falling due after more than one
year

8

(13,095

)

(23,276

)

PROVISIONS FOR LIABILITIES (14,286 ) (14,910 )
NET LIABILITIES (82,148 ) (80,451 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (82,150 ) (80,453 )
SHAREHOLDERS' FUNDS (82,148 ) (80,451 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

The 3 A Pub Company Limited (Registered number: 08463394)

Balance Sheet - continued
31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 November 2024 and were signed on its behalf by:





A Antona - Director


The 3 A Pub Company Limited (Registered number: 08463394)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

The 3 A Pub Company Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents net sales of goods and services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten 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.

Development costs are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - Period of lease
Improvements to property - Period of lease
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - Straight line over 3 years

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

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern
As at the balance sheet date the company's liabilities exceed its assets by £82,150 (2023 - £80,453)). This deficit is funded by the company's directors. The company is therefore reliant on the continued financial support of the directors in order to enable it to continue trading. In the opinion of the directors, this support will continue for the foreseeable future, in which circumstances, it is considered appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result in the company ceasing to trade.

The 3 A Pub Company Limited (Registered number: 08463394)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2023 - 25 ) .

4. INTANGIBLE FIXED ASSETS
Development
Goodwill costs Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 75,000 17,503 92,503
AMORTISATION
At 1 April 2023 73,750 7,246 80,996
Amortisation for year 1,250 5,834 7,084
At 31 March 2024 75,000 13,080 88,080
NET BOOK VALUE
At 31 March 2024 - 4,423 4,423
At 31 March 2023 1,250 10,257 11,507

5. TANGIBLE FIXED ASSETS
Improvements
Short to Plant and
leasehold property machinery
£    £    £   
COST
At 1 April 2023 12,005 188,670 159,353
Additions - - 1,585
At 31 March 2024 12,005 188,670 160,938
DEPRECIATION
At 1 April 2023 12,005 188,670 107,618
Charge for year - - 7,877
At 31 March 2024 12,005 188,670 115,495
NET BOOK VALUE
At 31 March 2024 - - 45,443
At 31 March 2023 - - 51,735

The 3 A Pub Company Limited (Registered number: 08463394)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. TANGIBLE FIXED ASSETS - continued

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023 101,714 33,221 494,963
Additions 150 1,079 2,814
At 31 March 2024 101,864 34,300 497,777
DEPRECIATION
At 1 April 2023 59,073 29,970 397,336
Charge for year 6,405 2,293 16,575
At 31 March 2024 65,478 32,263 413,911
NET BOOK VALUE
At 31 March 2024 36,386 2,037 83,866
At 31 March 2023 42,641 3,251 97,627

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 330 1,274
Amounts owed by associates 248,661 176,642
Other debtors 23,071 25,065
Prepayments 9,547 18,956
281,609 221,937

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 28,209 57,674
Trade creditors 65,658 55,229
Amounts owed to associates 63,330 125,037
Tax 34 15,001
Social security and other taxes 82,827 14,030
VAT 117,257 82,356
Other creditors 37,233 3,747
Customer deposits and vouchers 40,746 33,166
Accrued expenses 25,118 24,544
460,412 410,784

The 3 A Pub Company Limited (Registered number: 08463394)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans - 1-2 years 10,440 10,183
Bank loans - 2-5 years 2,655 13,093
13,095 23,276

9. SECURED DEBTS

The following secured debts are included within creditors:

31.3.24 31.3.23
£    £   
Bank overdrafts 18,026 47,744

The bank overdraft is secured by the personal guarantees of the directors.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties of the company are the directors of the parent company Mr and Mrs Antona.