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REGISTERED NUMBER: 09386728 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

BRISTOL CONSPIRACY PUB CO LIMITED

BRISTOL CONSPIRACY PUB CO LIMITED (REGISTERED NUMBER: 09386728)






Contents of the Financial Statements
for the year ended 30 April 2024




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


BRISTOL CONSPIRACY PUB CO LIMITED

Company Information
for the year ended 30 April 2024







DIRECTORS: Agenda Marketing Holdings Limited
S Burrows
G R P Ferguson
R A Newell
G B Newell





REGISTERED OFFICE: Bristol Beer Factory Tap Room
291 North Street
Bedminster
Bristol
BS3 1JP





REGISTERED NUMBER: 09386728 (England and Wales)





ACCOUNTANTS: Richardson Swift
Chartered Accountants
11 Laura Place
Bath
BA2 4BL

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Bristol Conspiracy Pub Co Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bristol Conspiracy Pub Co Limited for the year ended 30 April 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Bristol Conspiracy Pub Co Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bristol Conspiracy Pub Co Limited and state those matters that we have agreed to state to the Board of Directors of Bristol Conspiracy Pub Co Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bristol Conspiracy Pub Co Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Bristol Conspiracy Pub Co Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bristol Conspiracy Pub Co Limited. You consider that Bristol Conspiracy Pub Co Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bristol Conspiracy Pub Co Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Richardson Swift
Chartered Accountants
11 Laura Place
Bath
BA2 4BL


30 January 2025

BRISTOL CONSPIRACY PUB CO LIMITED (REGISTERED NUMBER: 09386728)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 435,149 200,232

CURRENT ASSETS
Stocks 47,695 26,287
Debtors 5 141,472 179,825
Cash at bank and in hand 488,978 578,233
678,145 784,345
CREDITORS
Amounts falling due within one year 6 297,236 258,957
NET CURRENT ASSETS 380,909 525,388
TOTAL ASSETS LESS CURRENT
LIABILITIES

816,058

725,620

CREDITORS
Amounts falling due after more than one
year

7

(80,833

)

(126,833

)

PROVISIONS FOR LIABILITIES 9 (56,164 ) (25,612 )
NET ASSETS 679,061 573,175

CAPITAL AND RESERVES
Called up share capital 10 87 87
Share premium 7,500 7,500
Retained earnings 671,474 565,588
SHAREHOLDERS' FUNDS 679,061 573,175

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

BRISTOL CONSPIRACY PUB CO LIMITED (REGISTERED NUMBER: 09386728)

Balance Sheet - continued
30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 January 2025 and were signed on its behalf by:




S Burrows - Director



Agenda Marketing Holdings Limited - Director


BRISTOL CONSPIRACY PUB CO LIMITED (REGISTERED NUMBER: 09386728)

Notes to the Financial Statements
for the year ended 30 April 2024

1. STATUTORY INFORMATION

Bristol Conspiracy Pub Co 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.

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 the parent company within the group.

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 from food and drink sales is recognised when the goods are transferred, net of value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Long leasehold - 10% on reducing balance
Fixtures and fittings - 20% 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.

Taxation
Taxation for the year 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 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.

BRISTOL CONSPIRACY PUB CO LIMITED (REGISTERED NUMBER: 09386728)

Notes to the Financial Statements - continued
for the year ended 30 April 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.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, loans from banks and other third parties.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount the company would receive for the asset if it were to be sold at the reporting date.
Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Critical accounting estimates and uncertainties
No significant judgements or key assumptions have had to be made by the directors in preparing these financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 67 (2023 - 48 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Long and Computer
leasehold fittings equipment Totals
£    £    £    £   
COST
At 1 May 2023 84,685 208,355 7,653 300,693
Additions 162,010 152,965 3,588 318,563
At 30 April 2024 246,695 361,320 11,241 619,256
DEPRECIATION
At 1 May 2023 28,354 68,598 3,509 100,461
Charge for year 21,834 58,544 3,268 83,646
At 30 April 2024 50,188 127,142 6,777 184,107
NET BOOK VALUE
At 30 April 2024 196,507 234,178 4,464 435,149
At 30 April 2023 56,331 139,757 4,144 200,232

BRISTOL CONSPIRACY PUB CO LIMITED (REGISTERED NUMBER: 09386728)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,240 10,065
Amounts owed by group undertakings 75,387 88,327
Other debtors 63,845 81,433
141,472 179,825

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 46,000 46,000
Trade creditors 113,983 115,446
Taxation and social security 85,380 80,727
Other creditors 51,873 16,784
297,236 258,957

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 80,833 126,833

8. SECURED DEBTS

Bank loans of £126,833 (2023: £172,833) are government backed and secured by a legal charge over the long leasehold property.

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 56,164 25,612

Deferred
tax
£   
Balance at 1 May 2023 25,612
Accelerated capital allowances 30,552
Balance at 30 April 2024 56,164

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
8,706,250 Ordinary 0.00001 87 87

11. PARENT COMPANY

The parent company is Bristol Beer Factory Limited.