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REGISTERED NUMBER: 09467992 (England and Wales)





















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

THE PICKLED EGG PUB COMPANY LIMITED

THE PICKLED EGG PUB COMPANY LIMITED (REGISTERED NUMBER: 09467992)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


THE PICKLED EGG PUB COMPANY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: J P De Haan





REGISTERED OFFICE: The Workshop
32-40 Tontine Street
Folkestone
Kent
CT20 1JU





REGISTERED NUMBER: 09467992 (England and Wales)





ACCOUNTANTS: McCabe Ford Williams
Chartered Accountants
Invicta Business Centre
Monument Way
Orbital Park
Ashford
Kent
TN24 0HB

THE PICKLED EGG PUB COMPANY LIMITED (REGISTERED NUMBER: 09467992)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 104,473 83,803

CURRENT ASSETS
Stocks 58,800 44,719
Debtors 6 243,279 86,034
Cash at bank 40,359 83,075
342,438 213,828
CREDITORS
Amounts falling due within one year 7 888,495 700,567
NET CURRENT LIABILITIES (546,057 ) (486,739 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(441,584

)

(402,936

)

CREDITORS
Amounts falling due after more than one
year

8

25,000

45,000
NET LIABILITIES (466,584 ) (447,936 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (466,684 ) (448,036 )
SHAREHOLDERS' FUNDS (466,584 ) (447,936 )

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 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.

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 director and authorised for issue on 24 December 2024 and were signed by:





J P De Haan - Director


THE PICKLED EGG PUB COMPANY LIMITED (REGISTERED NUMBER: 09467992)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

The Pickled Egg 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - over the term of the lease
Plant and machinery etc - 10% on a straight line basis

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 year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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.

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.

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.

THE PICKLED EGG PUB COMPANY LIMITED (REGISTERED NUMBER: 09467992)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

3. ACCOUNTING POLICIES - continued

Going concern
The accounts have been prepared on a going concern basis, despite the fact that liabilities exceed assets. The Director has given an undertaking to support the company until it returns to a net assets position. It is considered appropriate to prepare the accounts on a going concern basis.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 119 (2023 - 102 ) .

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023 5,220 149,037 154,257
Additions - 43,042 43,042
Disposals - (4,101 ) (4,101 )
At 31 March 2024 5,220 187,978 193,198
DEPRECIATION
At 1 April 2023 4,176 66,278 70,454
Charge for year 522 17,749 18,271
At 31 March 2024 4,698 84,027 88,725
NET BOOK VALUE
At 31 March 2024 522 103,951 104,473
At 31 March 2023 1,044 82,759 83,803

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 152,003 8,159
Other debtors 91,276 77,875
243,279 86,034

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 20,000 20,000
Trade creditors 510,151 324,958
Taxation and social security 143,477 166,043
Other creditors 214,867 189,566
888,495 700,567

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 25,000 45,000