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REGISTERED NUMBER: 07705210 (England and Wales)















S A Pubs Limited

Unaudited Financial Statements

For The Year Ended

31st July 2024






S A Pubs Limited (Registered number: 07705210)

Contents of the Financial Statements
For The Year Ended 31st July 2024










Page

Balance Sheet 1

Notes to the Financial Statements 2 to 3


S A Pubs Limited (Registered number: 07705210)

Balance Sheet
31st July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,831 3,333

CURRENT ASSETS
Stocks 300 400
Debtors 5 298 351
Cash at bank 278 730
876 1,481
CREDITORS
Amounts falling due within one year 6 49,697 44,350
NET CURRENT LIABILITIES (48,821 ) (42,869 )
TOTAL ASSETS LESS CURRENT LIABILITIES (45,990 ) (39,536 )

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings (46,090 ) (39,636 )
SHAREHOLDERS' FUNDS (45,990 ) (39,536 )

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

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

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 25th March 2025 and were signed on its behalf by:





L P Christman - Director


S A Pubs Limited (Registered number: 07705210)

Notes to the Financial Statements
For The Year Ended 31st July 2024


1. STATUTORY INFORMATION

S A Pubs Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 07705210

Registered office: 8 Hopper Way
Diss
Norfolk
IP22 4GT

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The company has a deficit on the balance sheet. However, most of the long term funding for the company is by way of a director's loan account. The director has made a commitment not to seek repayment of the loan within the foreseeable future, therefore the financial statements have been prepared on the going concern basis.

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.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

S A Pubs Limited (Registered number: 07705210)

Notes to the Financial Statements - continued
For The Year Ended 31st July 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1st August 2023
and 31st July 2024 6,917 7,202 409 14,528
DEPRECIATION
At 1st August 2023 5,522 5,277 396 11,195
Charge for year 209 289 4 502
At 31st July 2024 5,731 5,566 400 11,697
NET BOOK VALUE
At 31st July 2024 1,186 1,636 9 2,831
At 31st July 2023 1,395 1,925 13 3,333

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 298 351

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 286 1
Taxation and social security - 3
Other creditors 49,411 44,346
49,697 44,350

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1.00 100 100

8. RELATED PARTY DISCLOSURES

At the year end the company owed the directors £48,110 (2023 - £43,194) in respect of an interest free loan included in other creditors, there are no set repayment terms.