1 September 2023 false No description of principal activity Taxfiler 2024.6 13581094business:PrivateLimitedCompanyLtd2023-09-012024-10-31 135810942023-08-31 135810942023-09-012024-10-31 13581094business:AuditExempt-NoAccountantsReport2023-09-012024-10-31 13581094business:FilletedAccounts2023-09-012024-10-31 135810942024-10-31 135810942023-08-31 13581094core:WithinOneYear2024-10-31 13581094core:WithinOneYear2023-08-31 13581094core:ShareCapitalcore:PreviouslyStatedAmount2024-10-31 13581094core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 13581094core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-10-31 13581094core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 13581094core:PreviouslyStatedAmount2024-10-31 13581094core:PreviouslyStatedAmount2023-08-31 13581094business:SmallEntities2023-09-012024-10-31 13581094business:Director12023-09-012024-10-31 13581094countries:EnglandWales2023-09-012024-10-31 13581094core:PlantMachinery2023-08-31 13581094core:FurnitureFittings2023-08-31 13581094core:ComputerEquipment2023-08-31 13581094core:PlantMachinery2023-09-012024-10-31 13581094core:FurnitureFittings2023-09-012024-10-31 13581094core:ComputerEquipment2023-09-012024-10-31 13581094core:PlantMachinery2024-10-31 13581094core:FurnitureFittings2024-10-31 13581094core:ComputerEquipment2024-10-31 135810942022-09-012023-08-31 iso4217:GBP xbrli:pure
Pubgrub 2u Limited Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,922 
35,839 
Current assets
Inventories
- 
11,509 
Debtors
925 
10,620 
Cash at bank and in hand
5,051 
28,762 
5,976 
50,891 
Creditors: amounts falling due within one year
(67,439)
(106,620)
Net current liabilities
(61,463)
(55,729)
Net liabilities
(56,541)
(19,890)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(56,641)
(19,990)
Shareholders' funds
(56,541)
(19,890)
For the period ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 January 2025 and were signed on its behalf by
L Downie Director Company Registration No. 13581094
- 1 -
Pubgrub 2u Limited Notes to the Accounts for the period from 1 September 2023 to 31 October 2024
1
Statutory information
Pubgrub 2u Limited is a private company, limited by shares, registered in England and Wales, registration number 13581094.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2023
4,460 
38,698 
1,105 
44,263 
Disposals
- 
(38,698)
- 
(38,698)
At 31 October 2024
4,460 
- 
1,105 
5,565 
Depreciation
At 1 September 2023
- 
8,002 
422 
8,424 
Charge for the period
- 
4,690 
221 
4,911 
On disposals
- 
(12,692)
- 
(12,692)
At 31 October 2024
- 
- 
643 
643 
Net book value
At 31 October 2024
4,460 
- 
462 
4,922 
At 31 August 2023
4,460 
30,696 
683 
35,839 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Deferred tax asset
925 
925 
Accrued income and prepayments
- 
4,186 
Other debtors
- 
5,509 
925 
10,620 
- 2 -
Pubgrub 2u Limited Notes to the Accounts for the period from 1 September 2023 to 31 October 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
23,837 
22,339 
Trade creditors
13,638 
9,428 
Taxes and social security
2,018 
14,970 
Other creditors
- 
2 
Loans from directors
27,895 
47,937 
Accruals
51 
1,500 
Deferred income
- 
10,444 
67,439 
106,620 
7
Average number of employees
During the period the average number of employees was 14 (2023: 14).
- 3 -