2023-08-012024-07-312024-07-31false13887175ROSE & CROWN PUB (EDGWORTH) 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ROSE & CROWN PUB (EDGWORTH) LIMITED

Registered Number
13887175
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

ROSE & CROWN PUB (EDGWORTH) LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

DAVENPORT, Jason Lee
DAVENPORT, Scott Piers

Registered Address

Community House
Badger Street
Bury
BL9 6AD

Registered Number

13887175 (England and Wales)
ROSE & CROWN PUB (EDGWORTH) LIMITED
Statement of Financial Position
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3-13,513
Tangible assets511,6061,559
11,60615,072
Current assets
Debtors6,753,01081,049
Cash at bank and on hand-3,043
53,01084,092
Creditors amounts falling due within one year8(24,930)(17,990)
Net current assets (liabilities)28,08066,102
Total assets less current liabilities39,68681,174
Creditors amounts falling due after one year9(83,638)(11,799)
Net assets(43,952)69,375
Capital and reserves
Called up share capital44
Revaluation reserve13,51313,513
Profit and loss account(57,469)55,858
Shareholders' funds(43,952)69,375
The financial statements were approved and authorised for issue by the Board of Directors on 2 April 2025, and are signed on its behalf by:
DAVENPORT, Scott Piers
Director
Registered Company No. 13887175
ROSE & CROWN PUB (EDGWORTH) LIMITED
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
The company ceased trading on 30th October 2023. However, the company has not been dissolved as the former directors owe an amount of £52,558.83 to the company. The company remains open to facilitate the recovery of this amount. The directors have assessed the company’s ability to continue as a going concern and have concluded that, given the ongoing efforts to recover the outstanding balance, it is appropriate to prepare the financial statements on a going concern basis. The directors are actively pursuing the repayment of the debt and will reassess the company’s position once the recovery process has been finalised.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Following the cessation of trading on 30th October 2023, the directors have assessed the carrying value of goodwill. As the business no longer operates and there are no foreseeable cash flows from trading activities, the entire goodwill amount of £13,512.57 has been written off as an impairment loss in the profit and loss account.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Plant and machinery20-
Fixtures and fittings25-
2.Average number of employees

20242023
Average number of employees during the year40
3.Intangible assets

Total

£
Cost or valuation
At 01 August 2313,513
Revaluations(13,513)
Net book value
At 31 July 24-
At 31 July 2313,513
4.Impairment of intangible assets
Following the cessation of trading on 30th October 2023, the directors have assessed the carrying value of goodwill. As the business no longer operates and there are no foreseeable cash flows from trading activities, the entire goodwill amount of £13,513 has been written off as an impairment loss in the profit and loss account.
5.Tangible fixed assets

Total

£
Cost or valuation
At 01 August 231,955
Additions13,175
At 31 July 2414,403
Depreciation and impairment
At 01 August 23396
Charge for year3,128
At 31 July 242,797
Net book value
At 31 July 2411,606
At 31 July 231,559
6.Debtors: amounts due within one year

2024

2023

££
Other debtors53,01079,561
Total53,01079,561
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Debtors: amounts due after one year

2024

2023

££
Amounts owed by group undertakings -1,486
Other debtors-2
Total-1,488
8.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables24,88017,990
Bank borrowings and overdrafts50-
Total24,93017,990
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts-11,799
Amounts owed to related parties83,638-
Total83,63811,799