LEEDS TAP LTD - Accounts

LEEDS TAP LTD
Directors' Report
For the year ended 31 March 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 March 2025

Principal activities

Principal activity of the company during the financial year was that of a public house.

Directors

The directors who served the company throughout the year were as follows:

Jonathan Holdsworth

James Hawksworth

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

----------------------------------
Jonathan Holdsworth
Director

----------------------------------
James Hawksworth
Director

Date approved: 17 December 2025

LEEDS TAP LTD Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of LEEDS TAP LTD for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LEEDS TAP LTD for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of LEEDS TAP LTD, as a body, in accordance with the terms of our engagement letter dated 17 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of LEEDS TAP LTD and state those matters that we have agreed to state to the Board of Directors of LEEDS TAP LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LEEDS TAP LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that LEEDS TAP LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of LEEDS TAP LTD. You consider that LEEDS TAP LTD 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 accounts of LEEDS TAP LTD. 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 accounts 31 March 2025. .................................................... Holdsworth Accountants Ltd Omega Court 350 Cemetery Road Sheffield S11 8FT 17 December 2025 3

LEEDS TAP LTD
Accountants' Report
For the year ended 31 March 2025

Report to the directors on the preparation of the unaudited statutory accounts of LEEDS TAP LTD for the year ended 31 March 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LEEDS TAP LTD for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of LEEDS TAP LTD, as a body, in accordance with the terms of our engagement letter dated 17 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of LEEDS TAP LTD and state those matters that we have agreed to state to the Board of Directors of LEEDS TAP LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LEEDS TAP LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that LEEDS TAP LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of LEEDS TAP LTD. You consider that LEEDS TAP LTD 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 accounts of LEEDS TAP LTD. 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 accounts
31 March 2025.

....................................................

Holdsworth Accountants Ltd
Omega Court
350 Cemetery Road
Sheffield
S11 8FT
17 December 2025

LEEDS TAP LTD
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	163,412	173,389
		163,412	173,389
Current assets
Stocks	4	19,982	19,208
Debtors	5	64,817	73,725
Cash at bank and in hand		68,863	53,239
		153,662	146,172
Creditors: amount falling due within one year	6	(134,179)	(131,828)
Net current assets		19,483	14,344

Total assets less current liabilities		182,895	187,733
Creditors: amount falling due after more than one year	7	(21,970)	(55,970)
Provisions for liabilities	8	(35,781)	(37,162)
Net assets		125,144	94,601

Capital and reserves
Called up share capital	9	2	2
Profit and loss account		125,142	94,599
Shareholders' funds		125,144	94,601

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

Directors' 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 directors acknowledge 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 board of directors on 17 December 2025 and were signed on its behalf by:

-------------------------------
Jonathan Holdsworth
Director

-------------------------------
James Hawksworth
Director

LEEDS TAP LTD
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

LEEDS TAP LTD is a private company, limited by shares, registered in England and Wales, registration number 08477409, registration address HOME FARM, MELBOURNE, YORK, YO42 4SX.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

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:

Plant and Machinery	10% Reducing Balance
Fixtures and Fittings	10% Reducing Balance
Equipment	10% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 12 (2024 : 11).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Equipment	Total
	£	£	£	£
At 01 April 2024	130,563	274,137	30,941	435,641
Additions	3,044	1,675	688	5,407
Disposals	-	-	-	-
At 31 March 2025	133,607	275,812	31,629	441,048
Depreciation
At 01 April 2024	76,803	170,145	15,304	262,252
Charge for year	5,772	8,064	1,548	15,384
On disposals	-	-	-	-
At 31 March 2025	82,575	178,209	16,852	277,636
Net book values
Closing balance as at 31 March 2025	51,032	97,603	14,777	163,412
Opening balance as at 01 April 2024	53,760	103,992	15,637	173,389

Stocks

	2025 £		2024 £
Stocks	19,982		19,208
	19,982		19,208

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	228	228
Prepayments & Accrued Income	34,589	34,182
Intercompany Loan	-	9,315
	34,817	43,725

Debtors: amounts falling due after one year

	2025 £		2024 £
Intercompany Loan	30,000		30,000
	30,000		30,000

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	58,611	65,100
Bank Loans & Overdrafts	34,000	34,000
Corporation Tax	16,605	6,403
PAYE & Social Security	4,560	5,123
Accrued Expenses	424	-
Other Creditors	3,108	3,043
VAT	16,871	18,159
	134,179	131,828

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts	5,667	39,667
Intercompany Loan	16,303	16,303
	21,970	55,970

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	35,781		37,162
	35,781		37,162

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
2 Class A shares of £1.00 each	2		2
	2		2


Registered Number: 08477409
England and Wales
Unaudited Financial Statements

for the year ended 31 March 2025
for
LEEDS TAP LTD