The Mole Hole Micropub Limited
Unaudited Financial Statements
For the year ended 31 August 2024
Pages for Filing with Registrar
Company Registration No. 11518386 (England and Wales)
The Mole Hole Micropub Limited
Company Information
Directors
A Perrett
S Weeks
Company number
11518386
Registered office
199 Parrock Street
Gravesend
Kent
United Kingdom
DA12 1EW
Accountants
Moore Kingston Smith LLP
Orbital House
20 Eastern Road
Romford
Essex
RM1 3PJ
The Mole Hole Micropub Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 4
The Mole Hole Micropub Limited
Balance Sheet
As at 31 August 2024
Page 1
2024
2023
Notes
£
£
£
£
Current assets
Debtors
3
276
276
Cash at bank and in hand
7,287
9,597
7,563
9,873
Creditors: amounts falling due within one year
4
(8,830)
(8,110)
Net current (liabilities)/assets
(1,267)
1,763
Capital and reserves
Called up share capital
5
130
130
Profit and loss reserves
(1,397)
1,633
Total equity
(1,267)
1,763
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true
For the financial year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
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.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board of directors and authorised for issue on 29 August 2025 and are signed on its behalf by:
A. Perrett
Director
Company Registration No. 11518386
The Mole Hole Micropub Limited
Notes to the Financial Statements
For the year ended 31 August 2024
Page 2
1
Accounting policies
Company information
The Mole Hole Micropub Limited is a private company limited by shares incorporated in England and Wales. The registered office is 199 Parrock Street, Gravesend, Kent, DA12 1EW.
1.1
Accounting convention
These financial statements have been prepared in accordance with section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention.
1.2
Going concern
At the balance sheet date, the company had net liabilities of £1,267 (2024: £1,763 net assets). trueAt the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources with support by the way of director loans to continue in operational existence for the foreseeable future and for a period of at least twelve months following the approval of these financial statements. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.
1.4
Cash at bank and in hand
Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with banks.
1.5
Financial instruments
The company only has basic financial instruments at amortised cost, with no financial instruments classified as other or basic instrument measured at fair value.
1.6
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
1.7
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
The Mole Hole Micropub Limited
Notes to the Financial Statements (Continued)
For the year ended 31 August 2024
1
Accounting policies
(Continued)
Page 3
1.8
Leases
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was 3 (2023: 3).
3
Debtors
2024
2023
Amounts falling due within one year:
£
£
Corporation tax recoverable
146
146
Other debtors
130
130
276
276
4
Creditors: amounts falling due within one year
2024
2023
£
£
Other creditors
4,150
4,150
Accruals and deferred income
4,680
3,960
8,830
8,110
5
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
130
130
130
130
The Mole Hole Micropub Limited
Notes to the Financial Statements (Continued)
For the year ended 31 August 2024
Page 4
6
Operating lease commitments
Lessee
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:
2024
2023
£
£
10,000
10,000