Mr G Brunt Canal Pub Ltd

Mr G Brunt Canal Pub Ltd
Statement of Financial Position
As at 31 January 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	566	-
		566	-
Current assets
Stocks	4	45,080	32,100
Cash at bank and in hand		17,757	16,382
		62,837	48,482
Creditors: amount falling due within one year	5	(110,899)	(92,778)
Net current assets		(48,062)	(44,296)

Total assets less current liabilities		(47,496)	(44,296)
Net assets		(47,496)	(44,296)

Capital and reserves
Called up share capital	6	100	100
Profit and loss account		(47,596)	(44,396)
Shareholders' funds		(47,496)	(44,296)

For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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 31 October 2025 and were signed by:

-------------------------------
Gary John Brunt
Director

Mr G Brunt Canal Pub Ltd
Notes to the Financial Statements
For the year ended 31 January 2025

General Information

Mr G Brunt Canal Pub Ltd is a private company, limited by shares, registered in England and Wales, registration number 14611165, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.

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

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.

2.	Average number of employees Average number of employees during the year was 16 (2024 : 17).

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 February 2024	-	-
Additions	566	566
Disposals	-	-
At 31 January 2025	566	566
Depreciation
At 01 February 2024	-	-
Charge for year	-	-
On disposals	-	-
At 31 January 2025	-	-
Net book values
Closing balance as at 31 January 2025	566	566
Opening balance as at 01 February 2024	-	-

Stocks

	2025 £		2024 £
Stocks	45,080		32,100
	45,080		32,100

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	23,458	57,223
PAYE & Social Security	1,983	300
Other Creditors	6,957	6,645
Directors' Current Accounts	75,884	25,570
VAT	2,617	3,040
	110,899	92,778

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Ordinary shares of £1.00 each	100		100
	100		100

Registered Number: 14611165
England and Wales
Filleted Accounts

for the year ended 31 January 2025
for
MR G BRUNT CANAL PUB LTD