Company registration number 12067714 (England and Wales)
LIBERTINE BURGER (RUGBY) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
LIBERTINE BURGER (RUGBY) LIMITED
COMPANY INFORMATION
Director
Mr C D N Harris
Company number
12067714
Registered office
Unit B Rigby Close
Heathcote Industrial Estate
Warwick
Warwickshire
CV34 6TH
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
National Westminister Bank PLC
Chatham Customer Service Centre Chatham
Waterside Court Chatham
Maritime
Chatham
ME4 4RT
LIBERTINE BURGER (RUGBY) LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
LIBERTINE BURGER (RUGBY) LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF LIBERTINE BURGER (RUGBY) LIMITED FOR THE YEAR ENDED 30 APRIL 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Libertine Burger (Rugby) Limited for the year ended 30 April 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Libertine Burger (Rugby) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Libertine Burger (Rugby) Limited and state those matters that we have agreed to state to the b oard of d irectors of Libertine Burger (Rugby) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Libertine Burger (Rugby) Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Libertine Burger (Rugby) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Libertine Burger (Rugby) Limited. You consider that Libertine Burger (Rugby) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Libertine Burger (Rugby) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
24 November 2025
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
LIBERTINE BURGER (RUGBY) LIMITED
BALANCE SHEET
AS AT 30 APRIL 2025
30 April 2025
- 2 -
2025
2024
Notes
£
£
£
£
Current assets
Stocks
22,217
20,971
Debtors
3
89,674
72,289
Cash at bank and in hand
6,524
22,973
118,415
116,233
Creditors: amounts falling due within one year
4
(67,015)
(84,050)
Net current assets
51,400
32,183
Creditors: amounts falling due after more than one year
5
(50,178)
(31,032)
Net assets
1,222
1,151
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
1,122
1,051
Total equity
1,222
1,151

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 24 November 2025
Mr C D N Harris
Director
Company registration number 12067714 (England and Wales)
LIBERTINE BURGER (RUGBY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

Libertine Burger (Rugby) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit B Rigby Close, Heathcote Industrial Estate, Warwick, Warwickshire, CV34 6TH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

LIBERTINE BURGER (RUGBY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
17
23
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
4,752
6,203
Amounts owed by group undertakings
57,735
57,384
Other debtors
27,184
8,702
89,671
72,289
Deferred tax asset
3
-
0
89,674
72,289
LIBERTINE BURGER (RUGBY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
4
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
23,378
31,603
Trade creditors
28,608
25,354
Taxation and social security
2,471
20,785
Other creditors
12,558
6,308
67,015
84,050
5
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
50,178
31,032
6
Secured debts
The following secured debts are included within creditors:
2025
2024
£
£
Bank loans
73,556
62,635
Bank loans are secured by way of a government-backed guarantee, or by way of fixed and floating charges over the assets of the company.
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
8
Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9
Control

Ultimate parent company

The ultimate parent company is Libertine Burger Holdings Ltd, a company registered in England and Wales.

Ultimate controlling party

The ultimate controlling party is Mr C D N Harris and Mrs E Harris, by virtue of their controlling interest in the ultimate parent company.

2025-04-30 2024-05-01 false false false 24 November 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr C D N Harris 12067714 2024-05-01 2025-04-30 12067714 bus:Director1 2024-05-01 2025-04-30 12067714 bus:RegisteredOffice 2024-05-01 2025-04-30 12067714 bus:Agent1 2024-05-01 2025-04-30 12067714 2025-04-30 12067714 2024-04-30 12067714 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 12067714 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 12067714 core:Non-currentFinancialInstruments core:AfterOneYear 2025-04-30 12067714 core:Non-currentFinancialInstruments core:AfterOneYear 2024-04-30 12067714 core:CurrentFinancialInstruments 2025-04-30 12067714 core:CurrentFinancialInstruments 2024-04-30 12067714 core:ShareCapital 2025-04-30 12067714 core:ShareCapital 2024-04-30 12067714 core:RetainedEarningsAccumulatedLosses 2025-04-30 12067714 core:RetainedEarningsAccumulatedLosses 2024-04-30 12067714 core:ShareCapitalOrdinaryShareClass1 2025-04-30 12067714 core:ShareCapitalOrdinaryShareClass1 2024-04-30 12067714 2023-05-01 2024-04-30 12067714 core:WithinOneYear 2025-04-30 12067714 core:WithinOneYear 2024-04-30 12067714 core:Non-currentFinancialInstruments 2025-04-30 12067714 core:Non-currentFinancialInstruments 2024-04-30 12067714 bus:OrdinaryShareClass1 2024-05-01 2025-04-30 12067714 bus:OrdinaryShareClass1 2025-04-30 12067714 bus:OrdinaryShareClass1 2024-04-30 12067714 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 12067714 bus:FRS102 2024-05-01 2025-04-30 12067714 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 12067714 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 12067714 bus:FullAccounts 2024-05-01 2025-04-30 xbrli:pure xbrli:shares iso4217:GBP