2023-04-01 09502876 2024-03-31 09502876 2023-04-01 2024-03-31 09502876 2023-03-31 09502876 2022-04-01 2023-03-31 09502876 uk-core:WithinOneYear 2023-03-31 09502876 uk-core:WithinOneYear 2024-03-31 09502876 uk-core:AfterOneYear 2023-03-31 09502876 uk-core:AfterOneYear 2024-03-31 09502876 uk-core:ShareCapital 2024-03-31 09502876 uk-core:ShareCapital 2023-03-31 09502876 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 09502876 uk-core:RetainedEarningsAccumulatedLosses 2023-03-31 09502876 uk-bus:Director1 2023-04-01 2024-03-31 09502876 uk-core:AfterOneYear uk-core:Secured 2024-03-31 09502876 uk-core:AfterOneYear uk-core:Secured 2023-03-31 iso4217:GBP xbrli:pure 09502876 uk-bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 09502876 uk-bus:FRS102 2023-04-01 2024-03-31 09502876 uk-bus:FilletedAccounts 2023-04-01 2024-03-31 09502876 uk-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31
WATERFRONT PUBS LTD
Registered Number:09502876
For the year ended 31 March 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 March 2024
WATERFRONT PUBS LTD
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
09502876
As at 31 March 2024
WATERFRONT PUBS LTD
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
103,795
107,095
2
103,795
107,095
Current assets
Inventories
31,740
25,674
3
Trade and other receivables
17,200
17,200
4
129,165
Cash and cash equivalents
136,334
179,208
178,105
Trade and other payables: amounts falling due within one
year
(40,971)
(70,334)
5
137,134
108,874
Net current assets
Total assets less current liabilities
212,669
244,229
Trade and other payables: amounts falling due after more
than one year
(161,335)
(106,448)
6
106,221
Net assets
82,894
Capital and reserves
Called up share capital
100
100
Retained earnings
106,121
82,794
106,221
82,894
Shareholders' funds
For the year ended 31 March 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Ian Joyce Director
These financial statements were approved and authorised for issue by the Board on 29 May 2024 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 March 2024
WATERFRONT PUBS LTD
Notes to the Financial Statements
Statutory Information
WATERFRONT PUBS LTD is a private limited company, limited by shares, domiciled in England and Wales,
registration number 09502876.
Registered address:
BEDFORD ROAD EAST
BIRKINHEAD
WIRRAL
CH40 1LS
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Inventories
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
2 of 4
5
For the year ended 31 March 2024
WATERFRONT PUBS LTD
Notes to the Financial Statements Continued
2. Property, plant and equipment
Fixtures and
fittings
£
Cost or
valuation
At 01 April 2023
173,900
At 31 March 2024
173,900
Provision for depreciation and impairment
At 01 April 2023
66,805
Charge for year
3,300
At 31 March 2024
70,105
At 31 March 2024
Net book value
103,795
At 31 March 2023
107,095
3. Inventories
2023
2024
£
£
Stocks
25,674
31,740
4. Trade and other receivables
2023
2024
£
£
Other debtors
17,200
17,200
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Trade creditors
8,004
6,213
Taxation and social security
60,319
33,187
Other creditors
2,011
1,571
70,334
40,971
3 of 4
6
For the year ended 31 March 2024
WATERFRONT PUBS LTD
Notes to the Financial Statements Continued
6. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft
83,948
138,835
Other creditors
22,500
22,500
106,448
161,335
7. Average number of persons employed
During the year the average number of employees was 0
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