Mereview Taverns Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11736647

Mereview Taverns Limited

Filleted Unaudited Abridged Financial Statements

31 December 2024

Mereview Taverns Limited

Abridged Financial Statements

Year Ended 31 December 2024

Contents	Pages

Officers and professional advisers	1

Abridged statement of financial position	2 to 3

Notes to the abridged financial statements	4 to 6

Mereview Taverns Limited

Officers and Professional Advisers

The board of directors	Mr J P Capper
	Mrs V Capper

Registered office	A1 Doddington Road
	Chatteris
	Cambs
	United Kingdom
	PE16 6UA

Accountants	SR Howell & Co
	Chartered Certified Accountants
	88 High Street
	Ramsey
	Huntingdon
	Cambs
	PE26 1BS

Mereview Taverns Limited

Abridged Statement of Financial Position

31 December 2024

	2024	2023
Note	£	£

Fixed assets

Tangible assets	5	–	22,406

Current assets

Stocks	–	4,544
Debtors	221	622
Cash at bank and in hand	301	12,221
	----	--------
	522	17,387

Creditors: amounts falling due within one year	38,299	44,704
	--------	--------
Net current liabilities	37,777	27,317
	--------	--------
Total assets less current liabilities	( 37,777)	( 4,911)

Creditors: amounts falling due after more than one year	–	8,148
	--------	--------
Net liabilities	( 37,777)	( 13,059)
	--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 37,877)	( 13,159)
	--------	--------
Shareholders deficit	( 37,777)	( 13,059)
	--------	--------

These abridged 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 abridged statement of income and retained earnings has not been delivered.

For the year ending 31 December 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 abridged 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 abridged financial statements .

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

Mereview Taverns Limited

Abridged Statement of Financial Position (continued)

31 December 2024

These abridged financial statements were approved by the board of directors and authorised for issue on 26 September 2025 , and are signed on behalf of the board by:

Mr J P Capper

Director

Company registration number: 11736647

Mereview Taverns Limited

Notes to the Abridged Financial Statements

Year Ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is A1 Doddington Road, Chatteris, Cambs, PE16 6UA, United Kingdom.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The abridged 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 abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

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:

Fixtures & fittings	-	20% reducing balance
Equipment	-	33% reducing balance
Leasehold improvements	-	20% reducing balance

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 stock to its 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 as a finance cost 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 5 (2023: 5 ).

5. Tangible assets

	£
Cost
At 1 January 2024	37,005
Additions	833
Disposals	( 37,838)
	--------
At 31 December 2024	–
	--------
Depreciation
At 1 January 2024	14,599
Charge for the year	3,572
Disposals	( 18,171)
	--------
At 31 December 2024	–
	--------
Carrying amount
At 31 December 2024	–
	--------
At 31 December 2023	22,406
	--------

6. 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	Balance outstanding
	£	£	£
Two directors	( 15,014)	1,050	( 13,964)
	--------	-------	--------

	2023
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Two directors	( 431)	( 14,583)	( 15,014)
	----	--------	--------