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REGISTERED NUMBER: 08755807 (England and Wales)












FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

PB DONCASTER LIMITED

PB DONCASTER LIMITED (REGISTERED NUMBER: 08755807)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PB DONCASTER LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTORS: P Calladine
Mrs R J Calladine





SECRETARY: P Calladine





REGISTERED OFFICE: 7 High Street
Doncaster
DN1 1ED





REGISTERED NUMBER: 08755807 (England and Wales)





ACCOUNTANTS: CP Waites
Chartered Accountants
24 St Cuthberts Way
Darlington
DL1 1GB

PB DONCASTER LIMITED (REGISTERED NUMBER: 08755807)

BALANCE SHEET
30 NOVEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 2 2
Tangible assets 5 17,126 19,410
17,128 19,412

CURRENT ASSETS
Stocks 3,964 4,440
Debtors 6 115,824 122,396
Cash at bank and in hand 164,323 125,176
284,111 252,012
CREDITORS
Amounts falling due within one year 7 250,904 200,883
NET CURRENT ASSETS 33,207 51,129
TOTAL ASSETS LESS CURRENT
LIABILITIES

50,335

70,541

CREDITORS
Amounts falling due after more than one
year

8

(7,876

)

(18,034

)

PROVISIONS FOR LIABILITIES 10 (3,200 ) (3,600 )
NET ASSETS 39,259 48,907

CAPITAL AND RESERVES
Called up share capital 11 200 200
Retained earnings 39,059 48,707
SHAREHOLDERS' FUNDS 39,259 48,907

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

PB DONCASTER LIMITED (REGISTERED NUMBER: 08755807)

BALANCE SHEET - continued
30 NOVEMBER 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 March 2025 and were signed on its behalf by:





P Calladine - Director


PB DONCASTER LIMITED (REGISTERED NUMBER: 08755807)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

PB Doncaster 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 represents net invoiced sales of goods and services, excluding value added tax.

Intangible assets
Goodwill, being the amount paid in connection with the acquisition of the business was being amortised evenly over its estimated useful life of ten years.

The franchise fee was being amortised evenly over the period of the franchise agreement of 7.9 years.

Tangible fixed assets
Depreciation is provided to write off each asset evenly over its estimated useful life.

Fixtures, fittings and equipment - 7.9 to 10 years

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Leasing commitments
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Pension costs
The company contributes to an auto enrolment pension scheme. Contributions payable to the scheme are charged to the profit and loss account in the period to which they relate.

Grants
Grants in respect of revenue expenditure are credited to the profit and loss account in the period the related expenditure is incurred.

PB DONCASTER LIMITED (REGISTERED NUMBER: 08755807)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Franchise
Goodwill fee Totals
£    £    £   
COST
At 1 December 2023
and 30 November 2024 240,000 10,643 250,643
AMORTISATION
At 1 December 2023
and 30 November 2024 239,999 10,642 250,641
NET BOOK VALUE
At 30 November 2024 1 1 2
At 30 November 2023 1 1 2

5. TANGIBLE FIXED ASSETS
Fixtures,
fittings
and
equipment
£   
COST
At 1 December 2023
and 30 November 2024 35,458
DEPRECIATION
At 1 December 2023 16,048
Charge for year 2,284
At 30 November 2024 18,332
NET BOOK VALUE
At 30 November 2024 17,126
At 30 November 2023 19,410

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amount due from related party 112,825 112,825
Prepayments and accrued income 2,999 2,939
Social security and other taxes - 6,632
115,824 122,396

PB DONCASTER LIMITED (REGISTERED NUMBER: 08755807)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loan 10,225 10,075
Trade creditors 9,544 9,683
Corporation tax 16,282 7,075
Social security and other taxes 16,257 13,608
Directors' current account 195,251 154,950
Accruals and deferred income 3,345 5,492
250,904 200,883

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loan repayable in two to five years by
instalments

7,876

18,034

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 25,000 25,000
Between one and five years 72,917 97,917
97,917 122,917

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 3,200 3,600

Deferred
tax
£   
Balance at 1 December 2023 3,600
Movement in provision (400 )
Balance at 30 November 2024 3,200

The deferred tax provision relates to accelerated capital allowances.

11. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2024 2023
value: £    £   
200 'A' ordinary £1 200 200

PB DONCASTER LIMITED (REGISTERED NUMBER: 08755807)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

12. GUARANTEES

The company has given a charge over all of its assets in respect of a bank loan to PB Doncaster Properties Limited, a company with common shareholders and directors.

13. RELATED PARTY DISCLOSURES

During the year dividends of £30,000 (2023 - £20,000) were paid to each of P Calladine and to Mrs R Calladine.

At the balance sheet date £112,825 (2023 - £112,825) was due from PB Doncaster Properties Limited, a company in which P Calladine and Mrs R Calladine are directors and shareholders.

During the year rent of £25,000 (2023 - £25,000) was charged by PB Doncaster Properties Limited.

14. CONTROLLING PARTY

P Calladine and his wife Mrs R Calladine own the entire issued share capital of the company.