Nejara Pubs & Properties Limited

Registered number

12319065

Filleted Accounts

30 June 2025

Nejara Pubs & Properties Limited
Registered number:		12319065
Balance Sheet
as at 30 June 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		-			5,000
Tangible assets	4		-			80,124
			-			85,124

Current assets
Stocks		-			20,000
Debtors	5	-			15,144
Cash at bank and in hand		-			6,602
		-			41,746

Creditors: amounts falling due within one year	6	-			(11,839)

Net current assets			-			29,907

Total assets less current liabilities			-			115,031

Creditors: amounts falling due after more than one year	7		(85,870)			(259,079)



Net liabilities			(85,870)			(144,048)

Capital and reserves
Called up share capital			2			2
Profit and loss account			(85,872)			(144,050)

Shareholders' funds			(85,870)			(144,048)

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.


Samantha Hatcher
Director
Approved by the board on 26 November 2025

Nejara Pubs & Properties Limited
Notes to the Accounts
for the period from 1 December 2024 to 30 June 2025


1	Accounting policies

	Basis of preparation
	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).

	Turnover
	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 and from the rendering of services. 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 from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	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:

	Leasehold land and buildings			over the lease term
	Fixtures, fittings & other equipment			25% Reducing balance
	Computer equipment			over 4 years

	Stocks
	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.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					5		5


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 December 2024							10,000
	Disposals							(10,000)
	At 30 June 2025							-

	Amortisation
	At 1 December 2024							5,000
	On disposals							(5,000)
	At 30 June 2025							-

	Net book value
	At 30 June 2025							-
	At 30 November 2024							5,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
		Leasehold		Furniture, fittings & other equipment		Computer equipment		Total
£			£		£		£
	Cost
	At 1 December 2024	120,000		34,280		3,319		157,599
	Disposals	(120,000)		(34,280)		(3,319)		(157,599)
	At 30 June 2025	-		-		-		-

	Depreciation
	At 1 December 2024	50,000		24,289		3,186		77,475
	On disposals	(50,000)		(24,289)		(3,186)		(77,475)
	At 30 June 2025	-		-		-		-

	Net book value
	At 30 June 2025	-		-		-		-
	At 30 November 2024	70,000		9,991		133		80,124


5	Debtors					2025		2024
£							£

	Other debtors					-		15,144


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Credit cards					-		1,414
	Accruals					-		1,296
	Taxation and social security costs					-		9,129
						-		11,839


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		8,218
	Other creditors					85,870		250,861
						85,870		259,079


8	Other information

	Nejara Pubs & Properties Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Bennett Arms
	Nejara, Semley
	Shaftesbury
	Dorset
	SP7 9AU