| Grub & Liquor Ltd |
| Data not obtained from trial balance |
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Current year |
Comparative |
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| Units (eg £ or £000) |
£ |
include a trailing space |
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| Company registration number |
09965939 |
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Date |
| Approval date of the accounts by the board |
30/10/2025 |
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Date |
| Date of signing on the audit/accountants report |
30/10/2025 |
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| Date of engagement letter (required for |
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| CA and ACCA reports) |
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| Person signing directors' report: |
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Name of director |
G Kainth |
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Or, name of secretary |
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| Name of director signing balance sheet |
G Kainth |
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| Address of registered office: |
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Address line 1 |
31 Maidstone Road |
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Address line 2 |
Paddock Wood, Tonbridge |
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City or town |
Kent |
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County or region |
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Postcode |
TN12 6DF |
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| Name of senior statutory auditor |
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| Name of auditors/accountants |
Certax Accounting West Sussex Ltd |
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| Type of firm (eg Chartered Accountants) |
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| Address of auditors/accountants |
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Address line 1 |
12 Church Street |
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Address line 2 |
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City or town |
Storrington |
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County or region |
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Postcode |
RH20 4LA |
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| Prior year adjustments (+ for a gain; - for a loss) |
£ |
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Correction of prior year errors |
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Effect of retrospective changes in accounting policies |
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More info on prior year adjustments |
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| Number |
Number |
| Average number of persons employed by the company |
- |
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- |
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| Freehold land & buildings if |
| revalued amounts shown in trial balance: |
£ |
£ |
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historical cost |
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cumulative depreciation based on cost |
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| Historical cost of fixed asset investments |
£ |
£ |
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Investments in subsidiaries |
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Other investments |
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£ |
| Amounts due after more than one year included in debtors |
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| Amounts included in creditors falling due for payment |
| after more than five years: |
£ |
£ |
| Payable otherwise than by installment |
| Payable by installment |
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| £ |
£ |
| Secured bank loans included in creditors |
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| Capital commitments: |
£ |
£ |
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contracted |
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| Total future payments due under non-cancellable |
£ |
£ |
| operating leases |
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| Grub & Liquor Ltd |
| Registered number: |
09965939 |
| Balance Sheet |
| as at 31 January 2025 |
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| Notes |
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2025 |
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2024 |
| £ |
£ |
| Current assets |
| Cash at bank and in hand |
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74,874 |
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82,851 |
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| Creditors: amounts falling due within one year |
2 |
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(148,149) |
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(148,345) |
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| Net current liabilities |
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(73,275) |
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(65,494) |
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| Total assets less current liabilities |
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(73,275) |
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(65,494) |
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| Creditors: amounts falling due after more than one year |
3 |
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(22,534) |
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(28,043) |
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| Net liabilities |
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(95,809) |
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(93,537) |
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| Capital and reserves |
| Called up share capital |
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20 |
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20 |
| Profit and loss account |
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(95,829) |
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(93,557) |
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| Shareholders' funds |
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(95,809) |
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(93,537) |
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| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
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| G Kainth |
| Director |
| Approved by the board on 30 October 2025 |
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| Grub & Liquor Ltd |
| Notes to the Accounts |
| for the year ended 31 January 2025 |
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| 1 |
Accounting policies |
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Basis of preparation |
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The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
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Turnover |
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Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover is comprised of 70% wet sales and 30% dry sales. |
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Intangible fixed assets |
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Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
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Tangible fixed assets |
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Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
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Fixtures, fittings, tools and equipment |
over 6 years |
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Stocks |
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Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
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Creditors |
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Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
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Taxation |
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Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
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Pensions |
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Contributions to defined contribution plans are expensed in the period to which they relate. |
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| 2 |
Creditors: amounts falling due within one year |
2025 |
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2024 |
| £ |
£ |
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Other creditors |
148,149 |
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148,345 |
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| 3 |
Creditors: amounts falling due after one year |
2025 |
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2024 |
| £ |
£ |
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Bank loans |
22,534 |
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28,043 |
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| 4 |
Other information |
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Grub & Liquor Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
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31 Maidstone Road |
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Paddock Wood, Tonbridge |
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Kent |
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TN12 6DF |