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REGISTERED NUMBER: 08441718 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

PHIL THOMPSON DINING LIMITED

PHIL THOMPSON DINING LIMITED (REGISTERED NUMBER: 08441718)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 6

PHIL THOMPSON DINING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTORS: P Thompson
M Gearing





REGISTERED OFFICE: 2 Hatfield Road
St Albans
Hertfordshire
AL1 3RP





REGISTERED NUMBER: 08441718 (England and Wales)





ACCOUNTANTS: LBCA Ltd
1 Waterside
Station Road
Harpenden
Hertfordshire
AL5 4US

PHIL THOMPSON DINING LIMITED (REGISTERED NUMBER: 08441718)

BALANCE SHEET
31 OCTOBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 45,000 50,000
Tangible assets 5 37,704 61,181
82,704 111,181

CURRENT ASSETS
Stocks 9,369 10,480
Debtors 6 15,906 15,752
Cash at bank and in hand 19,220 40,814
44,495 67,046
CREDITORS
Amounts falling due within one year 7 112,165 118,302
NET CURRENT LIABILITIES (67,670 ) (51,256 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

15,034

59,925

PROVISIONS FOR LIABILITIES 8,946 14,493
NET ASSETS 6,088 45,432

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 6,086 45,430
6,088 45,432

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2025 and were signed on its behalf by:





M Gearing - Director


PHIL THOMPSON DINING LIMITED (REGISTERED NUMBER: 08441718)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1. STATUTORY INFORMATION

Phil Thompson Dining 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Income is recognised at the point of sale, being the point at which risks and rewards have been transferred to the customer.

Goodwill
Acquired goodwill is written off in equal annual instalments over its estimated useful economic life.

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.
Land and buildings - Over the term of the lease
Plant and machinery etc - 33% on cost and 15% on cost

Tangible assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Stocks
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell.

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.

PHIL THOMPSON DINING LIMITED (REGISTERED NUMBER: 08441718)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2023 - 23 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 100,000
AMORTISATION
At 1 November 2023 50,000
Charge for year 5,000
At 31 October 2024 55,000
NET BOOK VALUE
At 31 October 2024 45,000
At 31 October 2023 50,000

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 November 2023 12,500 317,184 329,684
Additions - 1,349 1,349
Disposals - (4,283 ) (4,283 )
At 31 October 2024 12,500 314,250 326,750
DEPRECIATION
At 1 November 2023 10,060 258,443 268,503
Charge for year 1,250 21,908 23,158
Eliminated on disposal - (2,615 ) (2,615 )
At 31 October 2024 11,310 277,736 289,046
NET BOOK VALUE
At 31 October 2024 1,190 36,514 37,704
At 31 October 2023 2,440 58,741 61,181

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 15,906 15,752

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts - 139
Trade creditors 25,981 29,883
Taxation and social security 41,306 45,371
Other creditors 44,878 42,909
112,165 118,302

PHIL THOMPSON DINING LIMITED (REGISTERED NUMBER: 08441718)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

8. OTHER FINANCIAL COMMITMENTS

The company has future operating lease commitments of £216,667.

PHIL THOMPSON DINING LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
PHIL THOMPSON DINING LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 October 2024 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






LBCA Ltd
1 Waterside
Station Road
Harpenden
Hertfordshire
AL5 4US


24 July 2025