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REGISTERED NUMBER: 11861307 (England and Wales)




UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

PUG PUBS WARWICK LIMITED

PUG PUBS WARWICK LIMITED (REGISTERED NUMBER: 11861307)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PUG PUBS WARWICK LIMITED

COMPANY INFORMATION
for the year ended 30 September 2024







DIRECTORS: Mr M A Crowther
Mrs A Crowther





REGISTERED OFFICE: 1110 Elliott Court
Coventry Business Park
Herald Avenue
Coventry
West Midlands
CV5 6UB





REGISTERED NUMBER: 11861307 (England and Wales)





ACCOUNTANTS: LDP Luckmans
1110 Elliott Court
Coventry Business Park
Herald Avenue
Coventry
West Midlands
CV5 6UB

PUG PUBS WARWICK LIMITED (REGISTERED NUMBER: 11861307)

BALANCE SHEET
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 51,166 54,839

CURRENT ASSETS
Stocks 8,423 7,311
Debtors 5 41,056 49,658
Cash at bank and in hand 110,587 122,662
160,066 179,631
CREDITORS
Amounts falling due within one year 6 115,994 95,887
NET CURRENT ASSETS 44,072 83,744
TOTAL ASSETS LESS CURRENT
LIABILITIES

95,238

138,583

CREDITORS
Amounts falling due after more than one
year

7

(7,500

)

(17,500

)

PROVISIONS FOR LIABILITIES 8 (10,092 ) (5,565 )
NET ASSETS 77,646 115,518

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 77,546 115,418
SHAREHOLDERS' FUNDS 77,646 115,518

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

PUG PUBS WARWICK LIMITED (REGISTERED NUMBER: 11861307)

BALANCE SHEET - continued
30 September 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2025 and were signed on its behalf by:





Mr M A Crowther - Director


PUG PUBS WARWICK LIMITED (REGISTERED NUMBER: 11861307)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 September 2024

1. STATUTORY INFORMATION

Pug Pubs Warwick 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.

Significant judgements and estimates
The company is not subject to any significant judgements or estimates.

Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods
Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Interest and dividends receivable
Interest income is recognised using the effective interest method and dividend income is recognised as the company's right to receive payment is established.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 15% on cost
Plant and machinery - 15% on cost
Fixtures and fittings - 15% on cost
Motor vehicles - 25% on cost
Computer equipment - 20% on cost

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

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


PUG PUBS WARWICK LIMITED (REGISTERED NUMBER: 11861307)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

2. ACCOUNTING POLICIES - continued
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.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2023 - 30 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 October 2023 - 13,778 79,301
Additions 10,663 5,459 8,288
Disposals - - -
At 30 September 2024 10,663 19,237 87,589
DEPRECIATION
At 1 October 2023 - 7,556 43,894
Charge for year 828 2,393 12,563
Eliminated on disposal - - -
At 30 September 2024 828 9,949 56,457
NET BOOK VALUE
At 30 September 2024 9,835 9,288 31,132
At 30 September 2023 - 6,222 35,407

PUG PUBS WARWICK LIMITED (REGISTERED NUMBER: 11861307)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2023 38,899 9,788 141,766
Additions - - 24,410
Disposals (38,899 ) - (38,899 )
At 30 September 2024 - 9,788 127,277
DEPRECIATION
At 1 October 2023 27,887 7,590 86,927
Charge for year - 1,287 17,071
Eliminated on disposal (27,887 ) - (27,887 )
At 30 September 2024 - 8,877 76,111
NET BOOK VALUE
At 30 September 2024 - 911 51,166
At 30 September 2023 11,012 2,198 54,839

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 6,983 7,367
Amounts owed by group undertakings 22,662 -
Amounts owed by associates - 30,989
Other debtors 11,411 11,302
41,056 49,658

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 24,759 19,708
Amounts owed to group undertakings 41,563 30,900
Taxation and social security 35,185 27,778
Other creditors 4,487 7,501
115,994 95,887

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 7,500 17,500

PUG PUBS WARWICK LIMITED (REGISTERED NUMBER: 11861307)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 10,092 5,565

Deferred
tax
£   
Balance at 1 October 2023 5,565
Accelerated capital allowances 4,527
Balance at 30 September 2024 10,092

9. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2024 2023
value: £    £   
50 Ordinary A shares £1 50 50
50 Ordinary B shares £1 50 50
100 100

10. OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet at 30th September 2024 amount to £254,723 (2023: £298,973).