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Registered number: 15078209










BEER HAUS CAFE BAR LTD








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2025

 
BEER HAUS CAFE BAR LTD
REGISTERED NUMBER: 15078209

BALANCE SHEET
AS AT 31 JANUARY 2025

2025
Note
£

Fixed assets
  

Tangible assets
 4 
22,185

Current assets
  

Stocks
  
2,435

Debtors: amounts falling due within one year
 5 
293

Cash at bank and in hand
  
20,010

  
22,738

Creditors: amounts falling due within one year
 6 
(30,714)

Net current (liabilities)/assets
  
 
 
(7,976)

Total assets less current liabilities
  
14,209

Provisions for liabilities
  

Deferred tax
 7 
(2,347)

Net assets
  
11,862


Capital and reserves
  

Called up share capital 
  
4

Profit and loss account
  
11,858

  
11,862


Page 1

 
BEER HAUS CAFE BAR LTD
REGISTERED NUMBER: 15078209
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2025

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 7 May 2025.




J Thompson
Director

The notes on pages 3 to 7 form part of these financial statements.
Page 2

 
BEER HAUS CAFE BAR LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

1.


General information

Beer Haus Cafe Bar Ltd is a private Company limited by shares, incorporated in England and Wales (registered number: 15078209). Its registered office is 17 Wentworth Gardens, Swinton, Mexborough, S64 8EP. The principal activity of the Company throughout the period was that of a public house and bar. The Company incorporated on the 17 August 2023.

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 Company's functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

 
2.2

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.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to the Statement of Income and Retained Earnings on a straight line basis over the lease term.

Page 3

 
BEER HAUS CAFE BAR LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

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 the Statement of Income and Retained Earnings 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, as follows.

The depreciation rates used are:

Motor vehicles
-
33% straight line
Fixtures and fittings
-
33% straight line
Leasehold improvements
-
5 years straight line

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 the Statement of Income and Retained Earnings.

  
2.6

Taxation

Tax is recognised in Statement of Income and Retained Earnings.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Page 4

 
BEER HAUS CAFE BAR LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

2.Accounting policies (continued)

  
2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.8

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 the Statement of Income and Retained Earnings.


3.


Employees

The average monthly number of employees, including directors, during the period was 10.

Page 5

 
BEER HAUS CAFE BAR LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

4.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Leasehold improvements
Total

£
£
£
£



Cost or valuation


Additions
3,995
10,354
11,321
25,670



At 31 January 2025

3,995
10,354
11,321
25,670



Depreciation


Charge for the period on owned assets
285
1,837
1,363
3,485



At 31 January 2025

285
1,837
1,363
3,485



Net book value



At 31 January 2025
3,710
8,517
9,958
22,185


5.


Debtors

2025
£


Trade debtors
78

Prepayments and accrued income
215

293



6.


Creditors: Amounts falling due within one year

2025
£

Trade creditors
7,265

Corporation tax
435

Other taxation and social security
7,391

Other creditors
15,123

Accruals and deferred income
500

30,714


Page 6

 
BEER HAUS CAFE BAR LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

7.


Deferred taxation



2025


£






Charged to the Statement of Income and Retained Earnings
2,347



At end of year
2,347

The deferred taxation balance is made up as follows:

2025
£


Accelerated capital allowances
2,357

Pension surplus
(10)

2,347


8.


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 £251. Contributions totalling £54 were payable to the fund at the Balance Sheet date and are included in creditors. 


9.


Commitments under operating leases

At 31 January 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025

£


Not later than 1 year
6,000

Later than 1 year and not later than 5 years
24,000

30,000

 
Page 7