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REGISTERED NUMBER: 05157577 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30th June 2024

for

White Bear Tavern Limited

White Bear Tavern Limited (Registered number: 05157577)






Contents of the Financial Statements
for the year ended 30th June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


White Bear Tavern Limited

Company Information
for the year ended 30th June 2024







DIRECTOR: R J Bell





REGISTERED OFFICE: C/o The Admin Office The Sultan
Sewardstone Road
Waltham Abbey
Essex
EN9 1PD





REGISTERED NUMBER: 05157577 (England and Wales)





ACCOUNTANTS: Apple Accounting Services Ltd
Chartered Management Accountants
12b Sun Street
Waltham Abbey
Essex
EN9 1EE

White Bear Tavern Limited (Registered number: 05157577)

Balance Sheet
30th June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,940 15,852

CURRENT ASSETS
Stocks 12,908 10,617
Debtors 5 24,099 28,053
Cash at bank and in hand 6,621 14,582
43,628 53,252
CREDITORS
Amounts falling due within one year 6 205,666 220,130
NET CURRENT LIABILITIES (162,038 ) (166,878 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(150,098

)

(151,026

)

CREDITORS
Amounts falling due after more than one year 7 9,167 19,167
NET LIABILITIES (159,265 ) (170,193 )

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings (159,269 ) (170,197 )
SHAREHOLDERS' FUNDS (159,265 ) (170,193 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

White Bear Tavern Limited (Registered number: 05157577)

Balance Sheet - continued
30th June 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 director and authorised for issue on 26th February 2025 and were signed by:





R J Bell - Director


White Bear Tavern Limited (Registered number: 05157577)

Notes to the Financial Statements
for the year ended 30th June 2024

1. STATUTORY INFORMATION

White Bear Tavern 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - in accordance with the property
Plant and machinery etc - 20% on 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.

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.

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.

White Bear Tavern Limited (Registered number: 05157577)

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

2. ACCOUNTING POLICIES - continued

Going concern
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st July 2023 57,131 54,714 111,845
Additions - 700 700
At 30th June 2024 57,131 55,414 112,545
DEPRECIATION
At 1st July 2023 49,530 46,463 95,993
Charge for year 2,857 1,755 4,612
At 30th June 2024 52,387 48,218 100,605
NET BOOK VALUE
At 30th June 2024 4,744 7,196 11,940
At 30th June 2023 7,601 8,251 15,852

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 24,099 28,053

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 17,571 50,617
Taxation and social security 17,631 13,951
Other creditors 160,464 145,562
205,666 220,130

White Bear Tavern Limited (Registered number: 05157577)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 9,167 19,167

8. RELATED PARTY DISCLOSURES

At year end the company owed the shareholder Mr M A Buckley £39,334 (2023 - £52,736). The company also owed Mr R J Bell, Director of the company £40,193 (2023 - £53,345). All loans were interest free and repayable on demand.

At year end the company owed £41,966 (2023 - -£8,307) to Bell & Buckley Taverns (UK) Limited, a company associated by common ownership. The company was also owed £6,455 (2023 - £1,537) by Red Lion Enfield Limited and owed £35,330 (2023 - £37,200) to Bells Pubs Limited, both companies have common shareholders and Directors. All loans were interest free and repayable on demand.





9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr M A Buckley, Mrs A Buckley, Mrs T Bell & Mr R J Bell.