Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-30false13true2023-07-01Licensed restaurants17falsefalse 09037009 2023-07-01 2024-06-30 09037009 2022-06-01 2023-06-30 09037009 2024-06-30 09037009 2023-06-30 09037009 c:Director2 2023-07-01 2024-06-30 09037009 d:Buildings d:LongLeaseholdAssets 2023-07-01 2024-06-30 09037009 d:Buildings d:LongLeaseholdAssets 2024-06-30 09037009 d:Buildings d:LongLeaseholdAssets 2023-06-30 09037009 d:PlantMachinery 2023-07-01 2024-06-30 09037009 d:PlantMachinery 2024-06-30 09037009 d:PlantMachinery 2023-06-30 09037009 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 09037009 d:FurnitureFittings 2023-07-01 2024-06-30 09037009 d:FurnitureFittings 2024-06-30 09037009 d:FurnitureFittings 2023-06-30 09037009 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 09037009 d:ComputerEquipment 2023-07-01 2024-06-30 09037009 d:ComputerEquipment 2024-06-30 09037009 d:ComputerEquipment 2023-06-30 09037009 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 09037009 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 09037009 d:CopyrightsPatentsTrademarksServiceOperatingRights 2023-07-01 2024-06-30 09037009 d:CopyrightsPatentsTrademarksServiceOperatingRights 2024-06-30 09037009 d:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 09037009 d:CurrentFinancialInstruments 2024-06-30 09037009 d:CurrentFinancialInstruments 2023-06-30 09037009 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 09037009 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 09037009 d:ShareCapital 2024-06-30 09037009 d:ShareCapital 2023-06-30 09037009 d:RetainedEarningsAccumulatedLosses 2024-06-30 09037009 d:RetainedEarningsAccumulatedLosses 2023-06-30 09037009 c:OrdinaryShareClass1 2023-07-01 2024-06-30 09037009 c:OrdinaryShareClass1 2024-06-30 09037009 c:OrdinaryShareClass1 2023-06-30 09037009 c:FRS102 2023-07-01 2024-06-30 09037009 c:Audited 2023-07-01 2024-06-30 09037009 c:FullAccounts 2023-07-01 2024-06-30 09037009 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 09037009 c:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 09037009 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 09037009














PINT-SIZE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

 
PINT-SIZE LIMITED
REGISTERED NUMBER:09037009

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
-
5,000

Tangible assets
 5 
38,714
40,273

  
38,714
45,273

Current assets
  

Stocks
  
3,597
6,107

Debtors: amounts falling due within one year
 6 
463,220
52,315

Cash at bank and in hand
 7 
9,835
216,086

  
476,652
274,508

Current liabilities
  

Creditors: amounts falling due within one year
 7 
(340,006)
(92,944)

Net current assets
  
 
 
136,646
 
 
181,564

  

Net assets
  
175,360
226,837


Capital and reserves
  

Called up share capital 
 8 
1
1

Profit and loss account
  
175,359
226,836

  
175,360
226,837


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 July 2025.




F Bodie
Director

The notes on pages 2 to 7 form part of these financial statements.

Page 1

 
PINT-SIZE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Pint-Size Limited is a private company, limited by shares, incorporated in England and Wales. Its registered office is Hilsdon House, 2 Outernet Place, London, WC2H 8AQ. The business address is Units 1-3 Wimbledon Stadium Business Centre, Riverside Road, London, SW17 0BA.

The principal activity of the Company is that of licensed restaurants.

The Company's functional and presentational currency is £ Sterling.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Turnover comprises restaurant sales, exclusive of Value Added Tax, which are recognised at the point of sale.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Pensions

The Company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 2

 
PINT-SIZE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
a) The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
b) Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.6

Intangible assets - Trademarks

Trademarks are initially recognised at cost. After recognition, under the cost model, they are measured at cost less any accumulated amortisation and any accumulated impairment losses. All trademarks are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Page 3

 
PINT-SIZE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

Long-term leasehold property
-
over the period of the lease
Plant and machinery
-
25%
reducing balance
Fixtures and fittings
-
25%
reducing balance
Computer equipment
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for out of date and slow-moving stocks.

 
2.9

Debtors

Short-term debtors are measured at the transaction price, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.11

Creditors

Short-term creditors are measured at the transaction price.


3.


Employees

The average monthly number of employees, including directors, during the year was 13 (2023 - 17).

Page 4

 
PINT-SIZE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Intangible assets




Trademarks

£





At 1 July 2023
5,000


Disposals
(5,000)



At 30 June 2024

-






Net book value



At 30 June 2024
-



At 30 June 2023
5,000




5.


Tangible fixed assets





Long-term leasehold property
Plant and machinery
Fixtures and fittings
Computer equipment
Total

£
£
£
£
£



Cost


At 1 July 2023
132,076
30,452
6,812
5,821
175,161


Additions
-
468
-
-
468



At 30 June 2024

132,076
30,920
6,812
5,821
175,629



Depreciation


At 1 July 2023
91,682
31,412
6,812
4,982
134,888


Charge for the year on owned assets
2,694
(876)
-
209
2,027



At 30 June 2024

94,376
30,536
6,812
5,191
136,915



Net book value



At 30 June 2024
37,700
384
-
630
38,714



At 30 June 2023
40,394
(960)
-
839
40,273

Page 5

 
PINT-SIZE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Debtors

2024
2023
£
£


Trade debtors
8,238
4,524

Amounts owed by group undertakings
454,466
39,748

Other debtors
-
2,207

Prepayments and accrued income
516
5,836

463,220
52,315



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
116,013
52,463

Amounts owed to group undertakings
128,739
-

Other taxation and social security
43,888
16,420

Other creditors
28,637
11,710

Accruals and deferred income
22,729
12,351

340,006
92,944



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1
1
1



9.


Controlling party

The Company's immediate parent undertaking is Bovingdons Catering Limited, a company incorporated in England and Wales. The registered address is 55 New Bond Street, London, W1S 1DG.
The ultimate parent undertaking is Oak View Group LLC, an entity incorporated in the United States of America. The registered address is 11755 Wilshire Boulevard, Los Angeles, California, 90025.

Page 6

 
PINT-SIZE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

10.


Auditors' information

The auditors' report on the financial statements for the year ended 30 June 2024 was unqualified.

The audit report was signed on 17 July 2025 by Stephen Iseman FCA (Senior Statutory Auditor) on behalf of Sopher + Co LLP.

 
Page 7