REGISTERED NUMBER: 13943982 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Legra Brewtap & Dining Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr K C Black

Mr D Whitford

Mrs B M Black

Mr G Tredgett

Mr D Willbourne

REGISTERED OFFICE:

1517 London Road

Leigh-on-Sea

Essex

SS9 2SF

REGISTERED NUMBER:

13943982 (England and Wales)

ACCOUNTANTS:

Butlers Chartered Accountants

1434 London Road

Leigh on Sea

Essex

SS9 2UL

FIXED ASSETS

Tangible assets

4

107,143

113,023

CURRENT ASSETS

Stocks

14,646

11,363

Debtors

5

4,278

3,617

Cash at bank and in hand

94,290

37,451

113,214

52,431

CREDITORS

Amounts falling due within one year

6

72,995

88,750

NET CURRENT ASSETS/(LIABILITIES)

40,219

(36,319

)

TOTAL ASSETS LESS CURRENT LIABILITIES

147,362

76,704

CAPITAL AND RESERVES

Called up share capital

100

100

Share premium

149,970

149,970

Retained earnings

(2,708

)

(73,366

)

SHAREHOLDERS' FUNDS

147,362

76,704

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 11 July 2025 and were signed on its behalf by:

Mr D Whitford - Director

1.	STATUTORY INFORMATION

Legra Brewtap & Dining Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

25% on cost

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2024

92,648

79,072

4,557

176,277

Additions

2,450

21,365

2,492

26,307

At 30 April 2025

95,098

100,437

7,049

202,584

DEPRECIATION

At 1 May 2024

35,167

26,573

1,514

63,254

Charge for year

15,771

15,278

1,138

32,187

At 30 April 2025

50,938

41,851

2,652

95,441

NET BOOK VALUE

At 30 April 2025

44,160

58,586

4,397

107,143

At 30 April 2024

57,481

52,499

3,043

113,023

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

1,564

677

Other debtors

2,714

2,940

4,278

3,617

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

33,616

37,054

Amounts owed to associates

-

1,000

Social security and other taxes

4,370

2,218

Pension fund

1,299

697

VAT

27,764

19,577

Other creditors

2,275

879

Directors' current accounts

1,000

26,000

Accruals and deferred income

2,671

1,325

72,995

88,750

7.	ULTIMATE CONTROLLING PARTY

There is no one ultimate controlling party.