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Registered Number: 13354430
England and Wales

 

 

 


Filleted Accounts


for the year ended 30 September 2024

for

PUB VENTURES LTD

 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 140,683    147,647 
140,683    147,647 
Current assets      
Stocks 4 19,250    17,500 
Debtors 5 4,010    35 
Cash at bank and in hand 58,225    2,352 
81,485    19,887 
Creditors: amount falling due within one year 6 (307,256)   (222,944)
Net current assets (225,771)   (203,057)
 
Total assets less current liabilities (85,088)   (55,410)
Provisions for liabilities 7 (28,053)   (28,052)
Net assets (113,141)   (83,462)
 

Capital and reserves 		     
Called up share capital 8 100    100 
Profit and loss account (113,241)   (83,562)
Shareholders' funds (113,141)   (83,462)
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 12 September 2025 and were signed by:


-------------------------------
Adam Robert MacLean
Director
1
General Information
Pub Ventures Ltd is a private company, limited by shares, registered in England and Wales, registration number 13354430, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 8 (2023 : 8).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 October 2023 199,419    199,419 
Additions 39,930    39,930 
Disposals -    - 
At 30 September 2024 239,349    239,349 
Depreciation
At 01 October 2023 51,772    51,772 
Charge for year 46,894    46,894 
On disposals -    - 
At 30 September 2024 98,666    98,666 
Net book values
Closing balance as at 30 September 2024 140,683    140,683 
Opening balance as at 01 October 2023 147,647    147,647 


4.

Stocks

2024
£		   2023
£
Stocks 19,250    17,500 
19,250    17,500 

5.

Debtors: amounts falling due within one year

2024
£		   2023
£
Other Debtors 4,010    35 
4,010    35 

6.

Creditors: amount falling due within one year

2024
£		   2023
£
Trade Creditors 68,769    29,599 
PAYE & Social Security 179    23 
Directors' Current Accounts 238,308    193,322 
307,256    222,944 

7.

Provisions for liabilities

2024
£		   2023
£
Deferred Tax 28,053    28,052 
28,053    28,052 

8.

Share Capital

Authorised
100 Ordinary shares of £1.00 each
Allotted, called up and fully paid
2024
£		   2023
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

2