L&D PUBS LTD

Company Registration Number:
12884167 (England and Wales)

Unaudited abridged accounts for the year ended 30 November 2024

Period of accounts

Start date: 01 December 2023

End date: 30 November 2024

L&D PUBS LTD

Contents of the Financial Statements

for the Period Ended 30 November 2024

Balance sheet
Notes

L&D PUBS LTD

Balance sheet

As at 30 November 2024


Notes

2024

2023


£

£
Current assets
Debtors: 3 4,348 25,412
Cash at bank and in hand: 176,682 121,496
Total current assets: 181,030 146,908
Creditors: amounts falling due within one year: 4 (83,612) (82,471)
Net current assets (liabilities): 97,418 64,437
Total assets less current liabilities: 97,418 64,437
Total net assets (liabilities): 97,418 64,437
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 97,318 64,337
Shareholders funds: 97,418 64,437

The notes form part of these financial statements

L&D PUBS LTD

Balance sheet statements

For the year ending 30 November 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 15 May 2025
and signed on behalf of the board by:

Name: Mr D Ingamells
Status: Director

The notes form part of these financial statements

L&D PUBS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

Other accounting policies

1. Taxation. Corporation tax payable is provided on taxable profits at the current rate. 2. Short Term Debtors and Creditors. Debtors and creditors receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in profit and loss. 3. Cash and Cash Equivalents. Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. 4. Employee Benefits. he obligations for contributions to defined contribution scheme are recognised as an expense as incurred. The assets of the scheme are held separately from those of the Company in an independent administered fund.

L&D PUBS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2024

2. Employees

2024 2023
Average number of employees during the period 12 10

L&D PUBS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2024

3. Debtors

2024 2023
££
Debtors due after more than one year: 0 0

L&D PUBS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2024

4. Creditors: amounts falling due within one year note

Corporation tax £10,034. Other taxes and social security £14,226. Other creditors £57,893. Accruals £1,459.