Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-317true0The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2023-08-28falseNo description of principal activityfalse 15099077 2023-08-27 15099077 2023-08-28 2024-07-31 15099077 2022-08-28 2023-08-27 15099077 2024-07-31 15099077 c:Director1 2023-08-28 2024-07-31 15099077 d:FurnitureFittings 2023-08-28 2024-07-31 15099077 d:FurnitureFittings 2024-07-31 15099077 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-08-28 2024-07-31 15099077 d:CurrentFinancialInstruments 2024-07-31 15099077 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 15099077 d:ShareCapital 2024-07-31 15099077 d:RetainedEarningsAccumulatedLosses 2024-07-31 15099077 c:OrdinaryShareClass1 2023-08-28 2024-07-31 15099077 c:OrdinaryShareClass1 2024-07-31 15099077 c:FRS102 2023-08-28 2024-07-31 15099077 c:AuditExempt-NoAccountantsReport 2023-08-28 2024-07-31 15099077 c:FullAccounts 2023-08-28 2024-07-31 15099077 c:PrivateLimitedCompanyLtd 2023-08-28 2024-07-31 15099077 e:PoundSterling 2023-08-28 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15099077









GREAT BOOZERS (WELLINGTON) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2024

 
GREAT BOOZERS (WELLINGTON) LIMITED
REGISTERED NUMBER: 15099077

BALANCE SHEET
AS AT 31 JULY 2024

31 July 2024
Note
£

Fixed assets
  

Tangible assets
 4 
1,807

  
1,807

Current assets
  

Stocks
 5 
11,359

Debtors: amounts falling due within one year
 6 
20,122

Cash at bank and in hand
 7 
22,327

  
53,808

Creditors: amounts falling due within one year
 8 
(86,167)

Net current (liabilities)/assets
  
 
 
(32,359)

Total assets less current liabilities
  
(30,552)

  

Net (liabilities)/assets
  
(30,552)


Capital and reserves
  

Called up share capital 
 9 
100

Profit and loss account
  
(30,652)

  
(30,552)


Page 1

 
GREAT BOOZERS (WELLINGTON) LIMITED
REGISTERED NUMBER: 15099077
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 April 2025.




................................................
Ethan Davids
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
GREAT BOOZERS (WELLINGTON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

1.


General information

Great Boozers (Wellington) Limited is a private company limited by shares, incorporated in England and Wales on 28 August 2023. The Company started trading on 01 November 2023. The principal activity throughout the period was that of public houses and bars.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The accounts have been prepared on a going concern basis. This assumes the continuing support of its parent companies, which they have pledged for the foreseeable future.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
GREAT BOOZERS (WELLINGTON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
GREAT BOOZERS (WELLINGTON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

Period ended 31 July 2024
£

Wages and salaries
45,371

Social security costs
1,914

Cost of defined contribution scheme
99

47,384


The average monthly number of employees, including directors, during the period was 7.

Page 5

 
GREAT BOOZERS (WELLINGTON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


Additions
2,409



At 31 July 2024

2,409



Depreciation


Charge for the period on owned assets
602



At 31 July 2024

602



Net book value



At 31 July 2024
1,807


5.


Stocks

Period ended 31 July 2024
£

Finished goods and goods for resale
11,359

11,359



6.


Debtors

Period ended 31 July 2024
£


Amounts owed by associated undertakings
14,086

Other debtors
3,875

Prepayments and accrued income
2,161

20,122


Page 6

 
GREAT BOOZERS (WELLINGTON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

7.


Cash and cash equivalents

Period ended 31 July 2024
£

Cash at bank and in hand
22,327

22,327



8.


Creditors: Amounts falling due within one year

Period ended 31 July 2024
£

Trade creditors
7,707

Amounts owed to associated undertakings
64,089

Other taxation and social security
4,256

Other creditors
6,266

Accruals and deferred income
3,849

86,167



9.


Share capital

Period ended 31 July 2024
£
Authorised, allotted, called up and fully paid


100 Ordinary shares of £1 each
100


Upon incorporation 100 Ordinary £1 shares were issued at par.


10.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £98. Contributions totalling £Nil were payable to the fund at the balance sheet date.

Page 7

 
GREAT BOOZERS (WELLINGTON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

11.


Controlling party

The Company is controlled by the parent company, Chickpea Limited, who owns 75% of the issued shares.

 
Page 8