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Registered Number: 10873232
England

 

 

 


Filleted Accounts


for the year ended 31 July 2024

for

LANIGANS BAR LIVERPOOL LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 534,502    271,783 
534,502    271,783 
Current assets      
Stocks 4 57,944    30,344 
Debtors: amounts falling due within one year 5 381,502    397,726 
Cash at bank and in hand 67,254    13,416 
506,700    441,486 
Creditors: amount falling due within one year 6 (814,579)   (509,071)
Net current assets (307,879)   (67,585)
 
Total assets less current liabilities 226,623    204,198 
Creditors: amount falling due after more than one year 7 (34,391)   (41,253)
Provisions for liabilities 8 (58,535)   (38,377)
Net assets 133,697    124,568 
 

Capital and reserves
     
Called up share capital 9 1    1 
Profit and loss account 133,696    124,567 
Shareholders' funds 133,697    124,568 
 


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

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 15 May 2025 and were signed on its behalf by:


-------------------------------
Wayne Fitzgerald
Director
1
General Information
Lanigans Bar Liverpool Limited is a private company, limited by shares, registered in England, registration number 10873232, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 40 (2023 : 39).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 August 2023 332,971    332,971 
Additions 293,789    293,789 
Disposals  
At 31 July 2024 626,760    626,760 
Depreciation
At 01 August 2023 61,188    61,188 
Charge for year 31,070    31,070 
On disposals  
At 31 July 2024 92,258    92,258 
Net book values
Closing balance as at 31 July 2024 534,502    534,502 
Opening balance as at 01 August 2023 271,783    271,783 


4.

Stocks

2024
£
  2023
£
Stocks 57,944    30,344 
57,944    30,344 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 71,077    35,041 
Other Debtors 310,425    362,685 
381,502    397,726 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 257,208    221,618 
Corporation Tax   17,295 
PAYE & Social Security 6,518    12,800 
Accrued Expenses 2,480    2,480 
Other Creditors 461,954    179,154 
Directors' Current Accounts 15,085    2,313 
VAT 71,334    73,411 
814,579    509,071 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 34,391    41,253 
34,391    41,253 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 58,535    38,377 
58,535    38,377 

9.

Share Capital

Authorised
1 Ordinary share of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
1 Ordinary share of £1.00 each  
 

2