Perfect Day Pubs Ltd 07654170 false 2023-06-01 2024-05-31 2024-05-31 The principal activity of the company is Catering services Digita Accounts Production Advanced 6.30.9574.0 true true 07654170 2023-06-01 2024-05-31 07654170 2024-05-31 07654170 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2024-05-31 07654170 bus:OrdinaryShareClass2 bus:Non-cumulativeShares 2024-05-31 07654170 bus:OrdinaryShareClass3 bus:Non-cumulativeShares 2024-05-31 07654170 bus:OrdinaryShareClass4 bus:Non-cumulativeShares 2024-05-31 07654170 core:RetainedEarningsAccumulatedLosses 2024-05-31 07654170 core:ShareCapital 2024-05-31 07654170 core:CurrentFinancialInstruments 2024-05-31 07654170 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 07654170 core:Non-currentFinancialInstruments 2024-05-31 07654170 core:Non-currentFinancialInstruments core:AfterOneYear 2024-05-31 07654170 core:FurnitureFittingsToolsEquipment 2024-05-31 07654170 bus:SmallEntities 2023-06-01 2024-05-31 07654170 bus:AuditExemptWithAccountantsReport 2023-06-01 2024-05-31 07654170 bus:FilletedAccounts 2023-06-01 2024-05-31 07654170 bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 07654170 bus:RegisteredOffice 2023-06-01 2024-05-31 07654170 bus:Director1 2023-06-01 2024-05-31 07654170 bus:Director2 2023-06-01 2024-05-31 07654170 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2023-06-01 2024-05-31 07654170 bus:OrdinaryShareClass2 bus:Non-cumulativeShares 2023-06-01 2024-05-31 07654170 bus:OrdinaryShareClass3 bus:Non-cumulativeShares 2023-06-01 2024-05-31 07654170 bus:OrdinaryShareClass4 bus:Non-cumulativeShares 2023-06-01 2024-05-31 07654170 bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 07654170 core:FurnitureFittings 2023-06-01 2024-05-31 07654170 core:FurnitureFittingsToolsEquipment 2023-06-01 2024-05-31 07654170 core:OfficeEquipment 2023-06-01 2024-05-31 07654170 countries:England 2023-06-01 2024-05-31 07654170 2023-05-31 07654170 core:FurnitureFittingsToolsEquipment 2023-05-31 07654170 2022-06-01 2023-05-31 07654170 2023-05-31 07654170 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2023-05-31 07654170 bus:OrdinaryShareClass2 bus:Non-cumulativeShares 2023-05-31 07654170 bus:OrdinaryShareClass3 bus:Non-cumulativeShares 2023-05-31 07654170 bus:OrdinaryShareClass4 bus:Non-cumulativeShares 2023-05-31 07654170 core:RetainedEarningsAccumulatedLosses 2023-05-31 07654170 core:ShareCapital 2023-05-31 07654170 core:CurrentFinancialInstruments 2023-05-31 07654170 core:CurrentFinancialInstruments core:WithinOneYear 2023-05-31 07654170 core:Non-currentFinancialInstruments 2023-05-31 07654170 core:Non-currentFinancialInstruments core:AfterOneYear 2023-05-31 07654170 core:FurnitureFittingsToolsEquipment 2023-05-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 07654170

Perfect Day Pubs Ltd

trading as Old Station Tea Rooms

Unaudited Filleted Financial Statements

for the Year Ended 31 May 2024

 

Perfect Day Pubs Ltd

trading as Old Station Tea Rooms

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

Perfect Day Pubs Ltd

trading as Old Station Tea Rooms

Company Information

Directors

Mr P Jensen

Philippa Jane Bent

Registered office

The Old Station Tea Rooms
Holmsley
Ringwood
Hampshire
BH24 4HY

Accountants

Clever Accounts Limited
Brookfield Court
Selby Road
Leeds
LS25 1NB

 

Perfect Day Pubs Ltd

trading as Old Station Tea Rooms

(Registration number: 07654170)
Balance Sheet as at 31 May 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

28,920

35,084

Current assets

 

Debtors

10,656

-

Cash at bank and in hand

 

51,179

68,223

 

61,835

68,223

Creditors: Amounts falling due within one year

(103,356)

(75,323)

Net current liabilities

 

(41,521)

(7,100)

Total assets less current liabilities

 

(12,601)

27,984

Creditors: Amounts falling due after more than one year

(20,163)

(27,978)

Net (liabilities)/assets

 

(32,764)

6

Capital and reserves

 

Called up share capital

5

6

6

Retained earnings

(32,770)

-

Shareholders' (deficit)/funds

 

(32,764)

6

For the financial year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

 

Perfect Day Pubs Ltd

trading as Old Station Tea Rooms

(Registration number: 07654170)
Balance Sheet as at 31 May 2024

Approved and authorised by the Board on 8 May 2025 and signed on its behalf by:
 

.........................................

Mr P Jensen
Director

 

Perfect Day Pubs Ltd

trading as Old Station Tea Rooms

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
The Old Station Tea Rooms
Holmsley
Ringwood
Hampshire
BH24 4HY
United Kingdom

These financial statements were authorised for issue by the Board on 8 May 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Perfect Day Pubs Ltd

trading as Old Station Tea Rooms

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

3 years straight line

Fixtures and fittings

20% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

 

Perfect Day Pubs Ltd

trading as Old Station Tea Rooms

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 44 (2023 - 27).

 

Perfect Day Pubs Ltd

trading as Old Station Tea Rooms

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 June 2023

85,213

85,213

Additions

1,066

1,066

At 31 May 2024

86,279

86,279

Depreciation

At 1 June 2023

50,129

50,129

Charge for the year

7,230

7,230

At 31 May 2024

57,359

57,359

Carrying amount

At 31 May 2024

28,920

28,920

At 31 May 2023

35,084

35,084

5

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

2

2

2

2

Ordinary B of £1 each

2

2

2

2

Ordinary C of £1 each

1

1

1

1

Ordinary D of £1 each

1

1

1

1

6

6

6

6

6

Loans and borrowings

Non-current loans and borrowings

 

Perfect Day Pubs Ltd

trading as Old Station Tea Rooms

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

2024
£

2023
£

Bank borrowings

20,163

27,978

Current loans and borrowings

2024
£

2023
£

Bank overdrafts

-

4,634