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REGISTERED NUMBER: 14572200 (England and Wales)




UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

PUG PUBS LEAMINGTON SPA LIMITED

PUG PUBS LEAMINGTON SPA LIMITED (REGISTERED NUMBER: 14572200)






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 LEAMINGTON SPA LIMITED

COMPANY INFORMATION
for the year ended 30 September 2024







DIRECTORS: M A Crowther
Mrs A Crowther





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





REGISTERED NUMBER: 14572200 (England and Wales)





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

PUG PUBS LEAMINGTON SPA LIMITED (REGISTERED NUMBER: 14572200)

BALANCE SHEET
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 56,630 51,163

CURRENT ASSETS
Stocks 3,500 -
Debtors 5 13,959 15,927
Cash at bank and in hand 16,723 5,709
34,182 21,636
CREDITORS
Amounts falling due within one year 6 132,173 93,203
NET CURRENT LIABILITIES (97,991 ) (71,567 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(41,361

)

(20,404

)

PROVISIONS FOR LIABILITIES 13,580 -
NET LIABILITIES (54,941 ) (20,404 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (54,942 ) (20,405 )
(54,941 ) (20,404 )

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 LEAMINGTON SPA LIMITED (REGISTERED NUMBER: 14572200)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 June 2025 and were signed on its behalf by:





M A Crowther - Director


PUG PUBS LEAMINGTON SPA LIMITED (REGISTERED NUMBER: 14572200)

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

1. STATUTORY INFORMATION

Pug Pubs Leamington Spa 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - Unexpired Term of Lease
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% 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.

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.

PUG PUBS LEAMINGTON SPA LIMITED (REGISTERED NUMBER: 14572200)

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

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings Totals
£    £    £    £   
COST
At 1 October 2023 3,060 9,201 40,273 52,534
Additions - 6,290 17,276 23,566
At 30 September 2024 3,060 15,491 57,549 76,100
DEPRECIATION
At 1 October 2023 340 192 839 1,371
Charge for year 510 3,751 13,838 18,099
At 30 September 2024 850 3,943 14,677 19,470
NET BOOK VALUE
At 30 September 2024 2,210 11,548 42,872 56,630
At 30 September 2023 2,720 9,009 39,434 51,163

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings - 1
Other debtors 13,959 15,926
13,959 15,927

PUG PUBS LEAMINGTON SPA LIMITED (REGISTERED NUMBER: 14572200)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 3,898 -
Amounts owed to group undertakings 109,999 75,000
Taxation and social security 5,933 -
Other creditors 12,343 18,203
132,173 93,203

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 26,300 26,228
Between one and five years 87,524 104,912
In more than five years - 8,984
113,824 140,124