Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-302025-05-22212023-07-01falseNo description of principal activity21falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11233449 2023-06-30 11233449 2023-07-01 2024-06-30 11233449 2022-07-03 2023-07-02 11233449 2024-06-30 11233449 2023-07-02 11233449 c:Director1 2023-07-01 2024-06-30 11233449 d:Buildings 2023-07-01 2024-06-30 11233449 d:Buildings 2024-06-30 11233449 d:Buildings 2023-07-02 11233449 d:Buildings d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 11233449 d:PlantMachinery 2023-07-01 2024-06-30 11233449 d:PlantMachinery 2024-06-30 11233449 d:PlantMachinery 2023-07-02 11233449 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 11233449 d:FurnitureFittings 2023-07-01 2024-06-30 11233449 d:FurnitureFittings 2024-06-30 11233449 d:FurnitureFittings 2023-07-02 11233449 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 11233449 d:OfficeEquipment 2023-07-01 2024-06-30 11233449 d:OfficeEquipment 2024-06-30 11233449 d:OfficeEquipment 2023-07-02 11233449 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 11233449 d:ComputerEquipment 2023-07-01 2024-06-30 11233449 d:ComputerEquipment 2024-06-30 11233449 d:ComputerEquipment 2023-07-02 11233449 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 11233449 d:OtherPropertyPlantEquipment 2023-07-01 2024-06-30 11233449 d:OtherPropertyPlantEquipment 2024-06-30 11233449 d:OtherPropertyPlantEquipment 2023-07-02 11233449 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 11233449 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 11233449 d:CurrentFinancialInstruments 2024-06-30 11233449 d:CurrentFinancialInstruments 2023-07-02 11233449 d:Non-currentFinancialInstruments 2024-06-30 11233449 d:Non-currentFinancialInstruments 2023-07-02 11233449 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 11233449 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-02 11233449 d:ShareCapital 2024-06-30 11233449 d:ShareCapital 2023-07-02 11233449 d:RetainedEarningsAccumulatedLosses 2024-06-30 11233449 d:RetainedEarningsAccumulatedLosses 2023-07-02 11233449 c:FRS102 2023-07-01 2024-06-30 11233449 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 11233449 c:FullAccounts 2023-07-01 2024-06-30 11233449 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 11233449 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 11233449










APPRISE PUBS (TRADING) LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 JUNE 2024

 
APPRISE PUBS (TRADING) LIMITED
REGISTERED NUMBER: 11233449

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

30 June 2024
2 July 2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,196,201
2,215,802

Current assets
  

Stocks
 5 
23,500
21,848

Debtors
 6 
285,229
114,901

Cash at bank and in hand
 7 
8,904
4,957

  
317,633
141,706

Creditors: amounts falling due within one year
 8 
(2,677,597)
(2,340,470)

Net current liabilities
  
 
 
(2,359,964)
 
 
(2,198,764)

Net (liabilities)/assets
  
(163,763)
17,038


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(163,764)
17,037

  
(163,763)
17,038


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 comprehensive income 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 by: 


................................................
P Borg Neal
Director

Date: 22 May 2025
Page 1

 
APPRISE PUBS (TRADING) LIMITED
REGISTERED NUMBER: 11233449
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2024


The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
APPRISE PUBS (TRADING) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

1.


General information

Apprise Pubs (Trading) Limited is a private company, limited by shares, and incorporated in England and Wales. The Company's registered number is 11233449 and registered office address is 10 Lower Thames Street, London, England, EC3R 6EN. 

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 following principal accounting policies have been applied:

 
2.2

Going concern

The directors, after making enquiries, considering the available resources, the financial forecast, and cash, have formed a judgement that there is a reasonable expectation that the Company has adequate resources to continue operating for the foreseeable future.
This is on the basis that on-going support from both the controlling and parent companies will be provided. The accounts have therefore been prepared on a going concern basis.

 
2.3

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 for the sale of food and beverages as well as room sales in the pub operated by the Company, including discounts and excluding value added tax and other sales taxes.

 
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 profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. 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.

Page 3

 
APPRISE PUBS (TRADING) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following bases:

Freehold property
-
Over 50 years (100% residual value)
Plant and machinery
-
10% straight line
Fixtures and fittings
-
12.5% straight line
Office equipment
-
20% straight line
Computer equipment
-
20% straight line
Other fixed assets
-
33% 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 profit or loss.

 
2.6

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.

At each reporting 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 profit or loss.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.8

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.9

Creditors

Short-term creditors are measured at the transaction price.

  
2.10

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the period was 21 (2023 - 21).

Page 4

 
APPRISE PUBS (TRADING) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

4.


Tangible fixed assets





Freehold property
Plant and machinery
Fixtures and fittings
Office equipment
Computer equipment
Other fixed assets
Total

£
£
£
£
£
£
£



Cost


At 1 July 2023
2,067,531
8,900
203,807
33,202
20,414
19,210
2,353,064


Additions
-
-
4,618
-
-
477
5,095



At 30 June 2024

2,067,531
8,900
208,425
33,202
20,414
19,687
2,358,159



Depreciation


At 1 July 2023
-
4,269
71,710
33,202
9,293
18,788
137,262


Charge for the period on owned assets
-
1,114
20,640
-
2,043
899
24,696



At 30 June 2024

-
5,383
92,350
33,202
11,336
19,687
161,958



Net book value



At 30 June 2024
2,067,531
3,517
116,075
-
9,078
-
2,196,201



At 2 July 2024
2,067,531
4,631
132,097
-
11,121
422
2,215,802


5.


Stocks

2024
2023
£
£

Finished goods and goods for resale
23,500
21,848

23,500
21,848


Page 5

 
APPRISE PUBS (TRADING) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

6.


Debtors


30 June 2024
2 July 2023
£
£

Due after more than one year

Other debtors
1,973
6,158

Due within one year

Amounts owed by related parties
267,032
88,464

Other debtors
15,995
17,332

Prepayments
229
2,947

285,229
114,901



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
8,904
4,957

8,904
4,957



8.


Creditors: amounts falling due within one year

30 June 2024
2 July 2023
£
£

Trade creditors
43,513
137,271

Amounts owed to group undertakings
2,116,261
1,851,090

Amounts owed to related parties
433,355
31,172

Other taxation and social security
19,565
29,304

Other creditors
3,821
8,711

Accruals
61,082
282,922

2,677,597
2,340,470


The amounts owed to group undertakings are interest free and repayable on demand.


9.


Controlling party

The immediate parent undertaking and ultimate controlling party is Apprise Pubs Limited.

Page 6