153 01/10/2023 30/09/2024 2024-09-30 false false false false false false false true false false true false false false false false true false No description of principal activities is disclosed 2023-10-01 Sage Accounts Production 23.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 12630177 2023-10-01 2024-09-30 12630177 2024-09-30 12630177 2023-09-30 12630177 2022-10-01 2023-09-30 12630177 2023-09-30 12630177 2022-09-30 12630177 core:FurnitureFittingsToolsEquipment 2023-10-01 2024-09-30 12630177 bus:RegisteredOffice 2023-10-01 2024-09-30 12630177 bus:Director1 2023-10-01 2024-09-30 12630177 bus:Director2 2023-10-01 2024-09-30 12630177 bus:Director3 2023-10-01 2024-09-30 12630177 bus:CompanySecretary1 2023-10-01 2024-09-30 12630177 core:FurnitureFittingsToolsEquipment 2023-09-30 12630177 core:FurnitureFittingsToolsEquipment 2024-09-30 12630177 core:RetainedEarningsAccumulatedLosses 2022-10-01 2023-09-30 12630177 core:RetainedEarningsAccumulatedLosses 2023-10-01 2024-09-30 12630177 core:WithinOneYear 2024-09-30 12630177 core:WithinOneYear 2023-09-30 12630177 core:ShareCapital 2024-09-30 12630177 core:ShareCapital 2023-09-30 12630177 core:RetainedEarningsAccumulatedLosses 2024-09-30 12630177 core:RetainedEarningsAccumulatedLosses 2023-09-30 12630177 core:ShareCapital 2022-09-30 12630177 core:RetainedEarningsAccumulatedLosses 2022-09-30 12630177 core:PreviouslyStatedAmount core:ShareCapital 2024-09-30 12630177 core:FurnitureFittingsToolsEquipment 2023-09-30 12630177 bus:Director1 2023-09-30 12630177 bus:Director1 2024-09-30 12630177 bus:Director1 2022-09-30 12630177 bus:Director1 2023-09-30 12630177 bus:Director3 2022-09-30 12630177 bus:Director1 2022-10-01 2023-09-30 12630177 bus:Director3 2022-10-01 2023-09-30 12630177 bus:SmallEntities 2023-10-01 2024-09-30 12630177 bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 12630177 bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 12630177 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12630177 bus:FullAccounts 2023-10-01 2024-09-30
Company registration number: 12630177
WH Pubs Limited
Unaudited filleted financial statements
30 September 2024
WH Pubs Limited
Contents
Directors and other information
Statement of financial position
Statement of changes in equity
Notes to the financial statements
WH Pubs Limited
Directors and other information
Directors Brian Keeley Whiting
Christopher Robin Hammond
Jacquline Whiting
Secretary R P M Wigham
Company number 12630177
Registered office C/O The Little Brown Jug
Chiddingstone Causeway
Tonbridge
Kent
TN11 8JJ
WH Pubs Limited
Statement of financial position
30 September 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 5 157,354 231,215
_______ _______
157,354 231,215
Current assets
Stocks 109,222 101,610
Debtors 6 341,248 413,097
Cash at bank and in hand 1,680,998 1,625,503
_______ _______
2,131,468 2,140,210
Creditors: amounts falling due
within one year 7 ( 747,516) ( 824,560)
_______ _______
Net current assets 1,383,952 1,315,650
_______ _______
Total assets less current liabilities 1,541,306 1,546,865
_______ _______
Net assets 1,541,306 1,546,865
_______ _______
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 1,540,306 1,545,865
_______ _______
Shareholders funds 1,541,306 1,546,865
_______ _______
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 25 June 2025 , and are signed on behalf of the board by:
Brian Keeley Whiting
Director
Company registration number: 12630177
WH Pubs Limited
Statement of changes in equity
Year ended 30 September 2024
Called up share capital Profit and loss account Total
£ £ £
At 1 October 2022 1,000 1,496,161 1,497,161
(Loss)/profit for the year 49,704 49,704
_______ _______ _______
Total comprehensive income for the year - 49,704 49,704
_______ _______ _______
At 30 September 2023 and 1 October 2023 1,000 1,545,865 1,546,865
(Loss)/profit for the year ( 5,559) ( 5,559)
_______ _______ _______
Total comprehensive income for the year - ( 5,559) ( 5,559)
_______ _______ _______
At 30 September 2024 1,000 1,540,306 1,541,306
_______ _______ _______
WH Pubs Limited
Notes to the financial statements
Year ended 30 September 2024
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is WH Pubs Limited, C/O The Little Brown Jug, Chiddingstone Causeway, Tonbridge, Kent, TN11 8JJ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 20% % straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured 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 the stocks to their present location and condition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 153 (2023: 152 ).
5. Tangible assets
Fixtures, fittings and equipment Total
£ £
Cost
At 1 October 2023 443,123 443,123
Additions 18,455 18,455
_______ _______
At 30 September 2024 461,578 461,578
_______ _______
Depreciation
At 1 October 2023 211,908 211,908
Charge for the year 92,316 92,316
_______ _______
At 30 September 2024 304,224 304,224
_______ _______
Carrying amount
At 30 September 2024 157,354 157,354
_______ _______
At 30 September 2023 231,215 231,215
_______ _______
6. Debtors
2024 2023
£ £
Trade debtors - 878
Other debtors 341,248 412,219
_______ _______
341,248 413,097
_______ _______
7. Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 266,191 250,595
Corporation tax 22,750 126,737
Social security and other taxes 347,820 341,295
Other creditors 110,755 105,933
_______ _______
747,516 824,560
_______ _______
8. Directors advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2024
Balance brought forward Advances /(credits) to the directors Amounts repaid Balance o/standing
£ £ £ £
Brian Keeley Whiting 227,570 - ( 33,678) 193,892
Jacquline Whiting - - - -
_______ _______ _______ _______
2023
Balance brought forward Advances /(credits) to the directors Amounts repaid Balance o/standing
£ £ £ £
Brian Keeley Whiting ( 10,814) 313,382 ( 74,998) 227,570
Jacquline Whiting ( 10,796) - 10,796 -
_______ _______ _______ _______
( 21,610) 313,382 ( 64,202) 227,570
_______ _______ _______ _______
During the year a loan at the official rate of interest was made to one of the directors, which is repayable on demand.
9. Controlling party
The ultimate controlling party is Christopher Hammond by virtue of his shareholding.