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REGISTERED NUMBER: 09712796 (England and Wales)

















Denman Pub Co Limited

Financial Statements

for the Year Ended 31 August 2024






Denman Pub Co Limited (Registered number: 09712796)

Contents of the Financial Statements
for the year ended 31 August 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Denman Pub Co Limited

Company Information
for the year ended 31 August 2024







DIRECTOR: M D Gallimore





SECRETARY: Mrs J L Gallimore





REGISTERED OFFICE: 24 Cornwall Road
Dorchester
Dorset
DT1 1RX





REGISTERED NUMBER: 09712796 (England and Wales)





ACCOUNTANTS: Read Woodruff
Chartered Accountants
24 Cornwall Road
Dorchester
Dorset
DT1 1RX

Denman Pub Co Limited (Registered number: 09712796)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,105 2,211
Tangible assets 5 53,974 55,822
55,079 58,033

CURRENT ASSETS
Stocks 18,210 19,635
Debtors 6 18,017 20,397
Cash at bank and in hand 117,467 172,269
153,694 212,301
CREDITORS
Amounts falling due within one year 7 148,719 191,152
NET CURRENT ASSETS 4,975 21,149
TOTAL ASSETS LESS CURRENT
LIABILITIES

60,054

79,182

PROVISIONS FOR LIABILITIES 10,988 10,620
NET ASSETS 49,066 68,562

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 48,866 68,362
SHAREHOLDERS' FUNDS 49,066 68,562

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 May 2025 and were signed by:





M D Gallimore - Director


Denman Pub Co Limited (Registered number: 09712796)

Notes to the Financial Statements
for the year ended 31 August 2024


1. STATUTORY INFORMATION

Denman Pub Co 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures, fittings, equipment - 15% on 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.

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2023 - 30 ) .

Denman Pub Co Limited (Registered number: 09712796)

Notes to the Financial Statements - continued
for the year ended 31 August 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 11,055
AMORTISATION
At 1 September 2023 8,844
Amortisation for year 1,106
At 31 August 2024 9,950
NET BOOK VALUE
At 31 August 2024 1,105
At 31 August 2023 2,211

5. TANGIBLE FIXED ASSETS
Fixtures,
fittings,
equipment
£   
COST
At 1 September 2023 84,875
Additions 7,677
At 31 August 2024 92,552
DEPRECIATION
At 1 September 2023 29,053
Charge for year 9,525
At 31 August 2024 38,578
NET BOOK VALUE
At 31 August 2024 53,974
At 31 August 2023 55,822

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 7,254 10,530
Prepayments and accrued income 10,763 9,867
18,017 20,397

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 47,827 62,940
UK corporation tax 21,444 21,722
Tax and social security costs 37,425 40,677
Other creditors - 945
Directors' current accounts 26,603 47,580
Accruals and deferred income 15,420 17,288
148,719 191,152

8. OTHER FINANCIAL COMMITMENTS

The company has future operating lease commitments totalling £76,554.