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Registered Number: 08260645
England and Wales

 

 

 


Abridged Accounts

for the year ended 30 November 2024

for

THE GRUMPY PUB COMPANY LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 6,494    659 
6,494    659 
Current assets      
Stocks 23,850    26,533 
Debtors 20,923    22,802 
Cash at bank and in hand 17,529    11,271 
62,302    60,606 
Creditors: amount falling due within one year (67,437)   (60,675)
Net current assets (5,135)   (69)
 
Total assets less current liabilities 1,359    590 
Provisions for liabilities (1,234)   (125)
Net assets 125    465 
 

Capital and reserves
     
Called up share capital 4    4 
Profit and loss account 121    461 
Shareholders' funds 125    465 
 


For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 29 January 2025 and were signed on its behalf by:


-------------------------------
K DeVilliers
Director
1
General Information
The Grumpy Pub Company Ltd is a private company, limited by shares, registered in England and Wales, registration number 08260645, registration address The Pig & Whistle, 481 Merton Road, Wandsworth, London, SW18 5LD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 0 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 42 (2023 : 38).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 December 2023 30,000    30,000 
Additions  
Disposals  
At 30 November 2024 30,000    30,000 
Amortisation
At 01 December 2023 30,000    30,000 
Charge for year  
On disposals  
At 30 November 2024 30,000    30,000 
Net book values
At 30 November 2024  
At 30 November 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 December 2023 5,592    965    1,785    8,342 
Additions   8,000      8,000 
Disposals      
At 30 November 2024 5,592    8,965    1,785    16,342 
Depreciation
At 01 December 2023 5,089    925    1,669    7,683 
Charge for year 126    2,010    29    2,165 
On disposals      
At 30 November 2024 5,215    2,935    1,698    9,848 
Net book values
Closing balance as at 30 November 2024 377    6,030    87    6,494 
Opening balance as at 01 December 2023 503    40    116    659 


5.

Advances and Credits



Directors Loan


Current year (2024)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Directors Loan6,560 2,179 4,381 
6560002179004381
Previous year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Directors Loan4,263 2,297 6,560 
4263229700006560
6.

Ultimate Controlling Party

The ultimate controlling party rests with the Directors/Shareholders
2