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REGISTERED NUMBER: 05230086 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

European Pubs Limited

European Pubs Limited (Registered number: 05230086)

Contents of the Financial Statements
for the Year Ended 31 May 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


European Pubs Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: C A Owen
C D Lyons
G Bullock





SECRETARY: C A Owen





REGISTERED OFFICE: 21 Lewin Road
Streatham
London
SW16 6JZ





REGISTERED NUMBER: 05230086 (England and Wales)





ACCOUNTANTS: EWP Limited
20 Anchor Terrace
3-13 Southwark Bridge Road
London
SE1 9HQ

European Pubs Limited (Registered number: 05230086)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Investments 4 110,830 110,830

CURRENT ASSETS
Debtors 5 358,188 371,292
Cash at bank 2,335 2,951
360,523 374,243
CREDITORS
Amounts falling due within one year 6 299,302 210,789
NET CURRENT ASSETS 61,221 163,454
TOTAL ASSETS LESS CURRENT
LIABILITIES

172,051

274,284

CAPITAL AND RESERVES
Called up share capital 75,000 75,000
Share premium 78,000 78,000
Retained earnings 19,051 121,284
SHAREHOLDERS' FUNDS 172,051 274,284

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

European Pubs Limited (Registered number: 05230086)

Balance Sheet - continued
31 May 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 23 February 2025 and were signed on its behalf by:





C A Owen - Director


European Pubs Limited (Registered number: 05230086)

Notes to the Financial Statements
for the Year Ended 31 May 2024


1. STATUTORY INFORMATION

European Pubs 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.

Preparation of consolidated financial statements
The financial statements contain information about European Pubs Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

European Pubs Limited (Registered number: 05230086)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024


4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 June 2023
and 31 May 2024 110,830
NET BOOK VALUE
At 31 May 2024 110,830
At 31 May 2023 110,830

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Amounts owed by group undertakings 358,188 371,292

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Amounts owed to group undertakings 130,000 52,747
Taxation and social security (2,579 ) 581
Other creditors 171,881 157,461
299,302 210,789

7. RELATED PARTY DISCLOSURES

At the year end (2024), a loan balance of £280,000 from European Pubs Ltd to Jack's Evolution SARL was written off.