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Registered number: 13578247
ST STEPHEN PUB CORNWALL LTD
Unaudited Financial Statements
For the Period 1 September 2024 to 12 May 2025
James Bendrey Accountants Ltd
Boscawen Park
St Dennis
St Austell
Cornwall
PL26 8DT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13578247
12 May 2025 31 August 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 38,614
- 38,614
CURRENT ASSETS
Stocks 5 - 5,000
Debtors 6 18,692 -
Cash at bank and in hand - 28,829
18,692 33,829
Creditors: Amounts Falling Due Within One Year 7 (23 ) (18,862 )
NET CURRENT ASSETS (LIABILITIES) 18,669 14,967
TOTAL ASSETS LESS CURRENT LIABILITIES 18,669 53,581
Creditors: Amounts Falling Due After More Than One Year 8 - (127 )
NET ASSETS 18,669 53,454
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 18,667 53,452
SHAREHOLDERS' FUNDS 18,669 53,454
Page 1
Page 2
For the period ending 12 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr James Broad
Director
25/04/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ST STEPHEN PUB CORNWALL LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13578247 . The registered office is James Bendrey Accountants Ltd, Boscawen Park , St Dennis, St Austell, Cornwall, PL26 8DT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 15 (2024: 15)
15 15
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2024 700 69,045 69,745
Disposals (448 ) (38,166 ) (38,614 )
As at 12 May 2025 252 30,879 31,131
Depreciation
As at 1 September 2024 252 30,879 31,131
As at 12 May 2025 252 30,879 31,131
...CONTINUED
Page 3
Page 4
Net Book Value
As at 12 May 2025 - - -
As at 1 September 2024 448 38,166 38,614
5. Stocks
12 May 2025 31 August 2024
£ £
Stock - 5,000
6. Debtors
12 May 2025 31 August 2024
£ £
Due after more than one year
Directors loan account 18,692 -
7. Creditors: Amounts Falling Due Within One Year
12 May 2025 31 August 2024
£ £
Bank loans and overdrafts 23 -
Corporation tax - 2,250
VAT - 15,437
Accruals and deferred income - 1,175
23 18,862
8. Creditors: Amounts Falling Due After More Than One Year
12 May 2025 31 August 2024
£ £
Directors loan account - 127
9. Share Capital
12 May 2025 31 August 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4