Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31222023-04-01truetruefalseThe principal activity of the company continued to be that of management of hotels and similar accommodations.The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10512059 2023-04-01 2024-03-31 10512059 2022-04-01 2023-03-31 10512059 2024-03-31 10512059 2023-03-31 10512059 c:Director1 2023-04-01 2024-03-31 10512059 d:Buildings d:ShortLeaseholdAssets 2023-04-01 2024-03-31 10512059 d:Buildings d:ShortLeaseholdAssets 2024-03-31 10512059 d:Buildings d:ShortLeaseholdAssets 2023-03-31 10512059 d:FurnitureFittings 2023-04-01 2024-03-31 10512059 d:FurnitureFittings 2024-03-31 10512059 d:FurnitureFittings 2023-03-31 10512059 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 10512059 d:ComputerEquipment 2023-04-01 2024-03-31 10512059 d:ComputerEquipment 2024-03-31 10512059 d:ComputerEquipment 2023-03-31 10512059 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 10512059 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 10512059 d:CurrentFinancialInstruments 2024-03-31 10512059 d:CurrentFinancialInstruments 2023-03-31 10512059 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 10512059 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 10512059 d:ShareCapital 2024-03-31 10512059 d:ShareCapital 2023-03-31 10512059 d:RetainedEarningsAccumulatedLosses 2024-03-31 10512059 d:RetainedEarningsAccumulatedLosses 2023-03-31 10512059 c:OrdinaryShareClass1 2023-04-01 2024-03-31 10512059 c:OrdinaryShareClass1 2024-03-31 10512059 c:OrdinaryShareClass1 2023-03-31 10512059 c:FRS102 2023-04-01 2024-03-31 10512059 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 10512059 c:FullAccounts 2023-04-01 2024-03-31 10512059 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 10512059 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 10512059 d:AcceleratedTaxDepreciationDeferredTax 2023-03-31 10512059 d:TaxLossesCarry-forwardsDeferredTax 2024-03-31 10512059 d:TaxLossesCarry-forwardsDeferredTax 2023-03-31 10512059 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 10512059












PUB & ROOMS (LB) LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
PUB & ROOMS (LB) LIMITED
REGISTERED NUMBER:10512059

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
471,194
522,539

  
471,194
522,539

Current assets
  

Debtors due within one year
 5 
156,061
143,179

Cash at bank
 6 
1,701
1,793

  
157,762
144,972

Creditors: amounts falling due within one year
 7 
(842,447)
(851,820)

Net current liabilities
  
 
 
(684,685)
 
 
(706,848)

Total assets less current liabilities
  
(213,491)
(184,309)

Provisions for liabilities
  

Deferred tax
 8 
(13,567)
(7,202)

  
 
 
(13,567)
 
 
(7,202)

Net liabilities
  
(227,058)
(191,511)


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
(227,158)
(191,611)

  
(227,058)
(191,511)


Page 1

 
PUB & ROOMS (LB) LIMITED
REGISTERED NUMBER:10512059
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




M H Tillman
Director

Date: 28 February 2025

Page 2

 
PUB & ROOMS (LB) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Pub & Rooms (LB) Limited is a private company, limited by shares, registered in England and Wales, registration number 10512059. The registered office address is 18 Bristol Gardens, London, W9 2JQ. 
 
The principal activity of the company continued to be that of management of hotels and similar accommodations.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of the Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006.

  
2.2

Going concern

On the basis of information and enquiries that are pertinent to the company’s circumstances and which the directors believe to be adequate, it is appropriate to continue to treat the company as a going concern. In particular the directors believe that adequate cash resources will be available to cover the company’s requirements for working capital for at least twelve months from the date of signing the financial statements.

  
2.3

Functional and presentational currency

The company's functional and presentational currency is pound sterling.

 
2.4

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Turnover from rental income is recognised at the rental due date.

 
2.5

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Page 3

 
PUB & ROOMS (LB) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Short-term leasehold property
-
5%
straight-line
Fixtures and fittings
-
10%
straight-line
Computer equipment
-
20%
straight-line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. 

 
2.8

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.9

 Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.10

 Financial instruments

The company enters into basic financial transactions that result in the recognition of financial assets and liabilities such as other debtors, trade and other creditors, and loans with related parties.

Page 4

 
PUB & ROOMS (LB) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.11

 Taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Tangible fixed assets





 Leasehold property
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost 


At 1 April 2023
461,138
481,317
13,666
956,121


Additions
16,537
8,700
-
25,237



At 31 March 2024

477,675
490,017
13,666
981,358



Depreciation


At 1 April 2023
133,736
286,248
13,598
433,582


Charge for the year
26,246
50,268
68
76,582



At 31 March 2024

159,982
336,516
13,666
510,164



Net book value



At 31 March 2024
317,693
153,501
-
471,194



At 31 March 2023
327,402
195,069
68
522,539

Page 5

 
PUB & ROOMS (LB) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Amounts owed by connected entities
88,133
98,227

Other debtors
67,828
532

Called up share capital not paid
100
100

Prepayments
-
44,320

156,061
143,179



6.


Cash

2024
2023
£
£

Cash at bank
1,701
1,793



7.


Creditors: amounts falling due within one year

2024
2023
£
£

Trade creditors
2,580
-

Amounts owed to connected entities
816,270
849,070

Other taxation and social security
17,822
-

Accruals
5,775
2,750

842,447
851,820


Page 6

 
PUB & ROOMS (LB) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Deferred taxation




2024


£






At beginning of year
7,202


Charged to profit or loss
6,365



At end of year
13,567

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Fixed assets timing difference
25,820
27,954

Losses and other deductions
(12,253)
(20,752)

13,567
7,202


9.


Share capital

2024
2023
£
£
Allotted, called up and unpaid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100

10.


Commitments under operating leases

At 31 March 2024, the company had future minimum lease payments under non-cancellable operating leases £3,857,224 (2023 - £4,070,543).


11.

Controlling party

The company is under the control of M H Tillman, a director and a majority shareholder of the company.

 
Page 7