IRIS Accounts Production v24.3.2.46 11121509 Board of Directors 26.6.23 30.6.24 30.6.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh111215092023-06-25111215092024-06-30111215092023-06-262024-06-30111215092022-06-26111215092022-06-272023-06-25111215092023-06-2511121509ns15:EnglandWales2023-06-262024-06-3011121509ns14:PoundSterling2023-06-262024-06-3011121509ns10:Director12023-06-262024-06-3011121509ns10:PrivateLimitedCompanyLtd2023-06-262024-06-3011121509ns10:SmallEntities2023-06-262024-06-3011121509ns10:AuditExempt-NoAccountantsReport2023-06-262024-06-3011121509ns10:SmallCompaniesRegimeForDirectorsReport2023-06-262024-06-3011121509ns10:SmallCompaniesRegimeForAccounts2023-06-262024-06-3011121509ns10:FullAccounts2023-06-262024-06-3011121509ns10:Director22023-06-262024-06-3011121509ns10:Director32023-06-262024-06-3011121509ns10:RegisteredOffice2023-06-262024-06-3011121509ns5:CurrentFinancialInstruments2024-06-3011121509ns5:CurrentFinancialInstruments2023-06-2511121509ns5:Non-currentFinancialInstruments2024-06-3011121509ns5:Non-currentFinancialInstruments2023-06-2511121509ns5:ShareCapital2024-06-3011121509ns5:ShareCapital2023-06-2511121509ns5:RetainedEarningsAccumulatedLosses2024-06-3011121509ns5:RetainedEarningsAccumulatedLosses2023-06-2511121509ns5:LeaseholdImprovements2023-06-262024-06-3011121509ns5:PlantMachinery2023-06-262024-06-3011121509ns5:FurnitureFittings2023-06-262024-06-3011121509ns5:ComputerEquipment2023-06-262024-06-3011121509ns5:LeaseholdImprovements2023-06-2511121509ns5:PlantMachinery2023-06-2511121509ns5:FurnitureFittings2023-06-2511121509ns5:ComputerEquipment2023-06-2511121509ns5:LeaseholdImprovements2024-06-3011121509ns5:PlantMachinery2024-06-3011121509ns5:FurnitureFittings2024-06-3011121509ns5:ComputerEquipment2024-06-3011121509ns5:LeaseholdImprovements2023-06-2511121509ns5:PlantMachinery2023-06-2511121509ns5:FurnitureFittings2023-06-2511121509ns5:ComputerEquipment2023-06-2511121509ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-3011121509ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-2511121509ns5:DeferredTaxation2023-06-2511121509ns5:OtherProvisionsContingentLiabilities2023-06-2511121509ns5:DeferredTaxation2024-06-3011121509ns5:OtherProvisionsContingentLiabilities2024-06-30
REGISTERED NUMBER: 11121509 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 26 JUNE 2023 TO 30 JUNE 2024

FOR

UNBARRED LIMITED

UNBARRED LIMITED (REGISTERED NUMBER: 11121509)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 26 JUNE 2023 TO 30 JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


UNBARRED LIMITED

COMPANY INFORMATION
FOR THE PERIOD 26 JUNE 2023 TO 30 JUNE 2024







DIRECTORS: R M Davidson
J C Mower
D S Sahota





REGISTERED OFFICE: 3-4 Circus Parade
Brighton
East Sussex
BN1 4GW





BUSINESS ADDRESS: 19-23 Elder Place
Brighton
East Sussex
BN1 4GF





REGISTERED NUMBER: 11121509 (England and Wales)





ACCOUNTANTS: Galloways Accounting
15 West Street
Brighton
East Sussex
BN1 2RL

UNBARRED LIMITED (REGISTERED NUMBER: 11121509)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 99,935 130,418

CURRENT ASSETS
Stocks 106,949 92,229
Debtors 5 208,822 172,508
Cash at bank and in hand 97,056 137,270
412,827 402,007
CREDITORS
Amounts falling due within one year 6 (1,125,877 ) (1,137,082 )
NET CURRENT LIABILITIES (713,050 ) (735,075 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(613,115

)

(604,657

)

CREDITORS
Amounts falling due after more than one
year

7

(27,315

)

(32,870

)

PROVISIONS FOR LIABILITIES 8 (26,954 ) (34,778 )
NET LIABILITIES (667,384 ) (672,305 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (667,385 ) (672,306 )
(667,384 ) (672,305 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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 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 Board of Directors and authorised for issue on 10 January 2025 and were signed on its behalf by:




D S Sahota - Director


UNBARRED LIMITED (REGISTERED NUMBER: 11121509)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 26 JUNE 2023 TO 30 JUNE 2024


1. STATUTORY INFORMATION

UnBarred 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.

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 for drink sales are recognised immediately at the point of sale.

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 - over the term of the lease
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 33% on reducing balance
Computer equipment - 33% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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

Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at
transaction price. Any losses arising from impairment are recognised in the profit and loss account in other
administrative expenses.

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.

UNBARRED LIMITED (REGISTERED NUMBER: 11121509)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 26 JUNE 2023 TO 30 JUNE 2024


2. ACCOUNTING POLICIES - continued

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.

Going concern
The directors acknowledge the net liabilities position and have agreed with the parent company that they will not recall the amounts owed to them. In addition, the parent company has confirmed it will continue to support the company so it is able to fulfil its obligations as they fall due.

Therefore, the directors believe that the company has adequate resources to continue in operational existence for a period of at least 12 months from the date of the approval of these financial statements. The directors have concluded that the going concern basis of preparation of these financial statements is appropriate.

3. EMPLOYEES

The average number of employees during the period was 18 (2023 - 17 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 26 June 2023 331,931 270,692 47,794 13,442 663,859
Additions 2,700 5,663 2,694 - 11,057
At 30 June 2024 334,631 276,355 50,488 13,442 674,916
DEPRECIATION
At 26 June 2023 316,104 174,261 31,830 11,246 533,441
Charge for period 11,148 24,311 5,358 723 41,540
At 30 June 2024 327,252 198,572 37,188 11,969 574,981
NET BOOK VALUE
At 30 June 2024 7,379 77,783 13,300 1,473 99,935
At 25 June 2023 15,827 96,431 15,964 2,196 130,418

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 135,293 124,142
Amounts owed by group undertakings 18,965 18,965
Other debtors 54,564 29,401
208,822 172,508

UNBARRED LIMITED (REGISTERED NUMBER: 11121509)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 26 JUNE 2023 TO 30 JUNE 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,555 5,556
Trade creditors 81,664 61,021
Amounts owed to group undertakings 1,000,858 1,049,129
Taxation and social security - 2,236
Other creditors 37,800 19,140
1,125,877 1,137,082

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 27,315 32,870

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 5,092 10,647

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 21,927 28,868
Other provisions 5,027 5,910
26,954 34,778

Deferred Other
tax provisions
£    £   
Balance at 26 June 2023 28,868 5,910
Accelerated capital allowances (6,941 ) -
Movement in other provisions - (883 )
Balance at 30 June 2024 21,927 5,027

9. PENSION COMMITMENTS

The business operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the business in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £8,651 (2023: £8,382).

10. RELATED PARTY DISCLOSURES

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.

UNBARRED LIMITED (REGISTERED NUMBER: 11121509)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 26 JUNE 2023 TO 30 JUNE 2024


10. RELATED PARTY DISCLOSURES - continued


Companies under common control
Amount
due from

Amount
due to
£ £
Opening balance 5,114 2,625
Amounts advanced - 67,351
Amounts repaid (5,114 (59,252 )
Closing balance - 10,724
These balances are included in debtors and creditors respectively.