REGISTERED NUMBER: 05839515 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

ROOM ABOVE A PUB LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J A E Woodford

P M Whitwam

SECRETARY:

L D Woodford

REGISTERED OFFICE:

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

REGISTERED NUMBER:

05839515 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Intangible assets

4

-

-

Investments

5

97

1,097

97

1,097

CURRENT ASSETS

Debtors

6

2,031

2,000

Cash at bank

35,899

55,010

37,930

57,010

CREDITORS

Amounts falling due within one year

7

(5,094

)

(3,566

)

NET CURRENT ASSETS

32,836

53,444

TOTAL ASSETS LESS CURRENT LIABILITIES

32,933

54,541

CAPITAL AND RESERVES

Called up share capital

8

1,092

1,092

Share premium

5,747

5,747

Retained earnings

26,094

47,702

SHAREHOLDERS' FUNDS

32,933

54,541

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 1 April 2025 and were signed on its behalf by:

J A E Woodford - Director

1.	STATUTORY INFORMATION

Room Above a Pub Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number, registered office address and business address can be found on the Company Information page.

The presentational 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Intellectual property, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over it's estimated useful life of ten years.

Impairment policy

At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Other fixed asset investments

Other fixed asset investments are recognised at cost.

Financial instruments

Financial assets, liabilities, financial assets and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Intellectual

property

£

COST

At 1 January 2024

and 31 December 2024

394,185

AMORTISATION

At 1 January 2024

and 31 December 2024

394,185

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST

At 1 January 2024

1,087

10

1,097

Disposals

(1,000

)

-

(1,000

)

At 31 December 2024

87

10

97

NET BOOK VALUE

At 31 December 2024

87

10

97

At 31 December 2023

1,087

10

1,097

The company's shares in group undertakings consist of a 70% ownership of the ordinary share capital in RoughAgenda Ltd.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by group undertakings

461

-

Other debtors

1,570

2,000

2,031

2,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

1,590

-

Other creditors

3,504

3,566

5,094

3,566

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

109,195

Ordinary

1p

1,092

1,092

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

2024

2023

£

£

J A E Woodford

Balance outstanding at start of year

2,000

-

Amounts advanced

86,860

2,000

Amounts repaid

(87,752

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,108

2,000

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

11.	ULTIMATE CONTROLLING PARTY