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REGISTERED NUMBER: 07009967 (England and Wales)















SUN PUBS LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2024






SUN PUBS LIMITED (REGISTERED NUMBER: 07009967)






Contents of the Financial Statements
for the year ended 31 December 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


SUN PUBS LIMITED

Company Information
for the year ended 31 December 2024







Directors: C J Kelly
A W Tyson
A M Twigg





Registered office: 23 Bennetts Hill
Birmingham
B2 5QP





Registered number: 07009967 (England and Wales)

SUN PUBS LIMITED (REGISTERED NUMBER: 07009967)

Balance Sheet
31 December 2024

2024 2023
Notes £ £ £
Fixed assets
Tangible assets 4 137,977 130,796

Current assets
Stocks 25,528 23,156
Debtors 5 65,697 88,614
Cash at bank and in hand 242,499 202,040
333,724 313,810
Creditors
Amounts falling due within one year 6 248,127 200,957
Net current assets 85,597 112,853
Total assets less current liabilities 223,574 243,649

Creditors
Amounts falling due after more than one year 7 - (42,500 )

Provisions for liabilities (32,125 ) (24,658 )
Net assets 191,449 176,491

Capital and reserves
Called up share capital 9 100 100
Retained earnings 191,349 176,391
Shareholders' funds 191,449 176,491

SUN PUBS LIMITED (REGISTERED NUMBER: 07009967)

Balance Sheet - continued
31 December 2024


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 16 April 2025 and were signed on its behalf by:





C J Kelly - Director


SUN PUBS LIMITED (REGISTERED NUMBER: 07009967)

Notes to the Financial Statements
for the year ended 31 December 2024

1. Statutory information

Sun Pubs Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover
Turnover is measured at the fair value of the consideration received, or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

Sale of goods
- 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.

Tangible fixed assets
Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery -20% - 33% on reducing balance
Fixtures and fittings -20% on reducing balance
Motor vehicles-20% - 33% on reducing balance
Soft furnishings-20% - 33% 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.

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.

SUN PUBS LIMITED (REGISTERED NUMBER: 07009967)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

2. Accounting policies - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. Employees and directors

The average number of employees during the year was 18 (2023 - 15 ) .

4. Tangible fixed assets
Fixtures
Plant and and Motor Soft
machinery fittings vehicles furnishings Totals
£ £ £ £ £
Cost
At 1 January 2024 76,985 166,568 3,084 127,277 373,914
Additions 3,663 1,990 15,000 2,326 22,979
At 31 December 2024 80,648 168,558 18,084 129,603 396,893
Depreciation
At 1 January 2024 63,191 66,255 2,434 111,238 243,118
Charge for year 4,722 5,095 1,717 4,264 15,798
At 31 December 2024 67,913 71,350 4,151 115,502 258,916
Net book value
At 31 December 2024 12,735 97,208 13,933 14,101 137,977
At 31 December 2023 13,794 100,313 650 16,039 130,796

5. Debtors: amounts falling due within one year
2024 2023
£ £
Trade debtors 28,111 62,494
Other debtors 17,755 13,410
Prepayments 19,831 12,710
65,697 88,614

6. Creditors: amounts falling due within one year
2024 2023
£ £
Bank loans and overdrafts 15,625 30,000
Trade creditors 53,372 55,355
Corporation tax 11,074 9,908
Social security and other taxes 6,399 8,436
VAT 44,969 45,078
Other creditors 10,528 4,730
Directors' current accounts 28,010 -
Accruals and deferred income 78,150 47,450
248,127 200,957

SUN PUBS LIMITED (REGISTERED NUMBER: 07009967)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

7. Creditors: amounts falling due after more than one year
2024 2023
£ £
Bank loans - 1-2 years - 30,000
Bank loans - 2-5 years - 12,500
- 42,500

8. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£ £
Within one year 97,150 97,150
Between one and five years 388,602 388,602
In more than five years 97,150 194,301
582,902 680,053

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
100 Ordinary £1 100 100