Wren Pubs Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09875362

Wren Pubs Limited

Filleted Unaudited Abridged Financial Statements

31 March 2025

Wren Pubs Limited

Abridged Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

FIXED ASSETS

Tangible assets	5	11,200	8,033

CURRENT ASSETS

Debtors	6	740,776	120,455
Cash at bank and in hand		57,083	2,026
		---------	---------
		797,859	122,481

CREDITORS: amounts falling due within one year	118,509	90,444
	---------	---------
NET CURRENT ASSETS	679,350	32,037
	---------	--------
TOTAL ASSETS LESS CURRENT LIABILITIES	690,550	40,070

CREDITORS: amounts falling due after more than one year	830,047	10,648
	---------	--------
NET (LIABILITIES)/ASSETS	( 139,497)	29,422
	---------	--------

CAPITAL AND RESERVES

Called up share capital	1	1
Profit and loss account	( 139,498)	29,421
	---------	--------
SHAREHOLDERS (DEFICIT)/FUNDS	( 139,497)	29,422
	---------	--------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

For the year ending 31 March 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 abridged financial statements for the year in question in accordance with section 476 ;

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

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Wren Pubs Limited

Abridged Statement of Financial Position (continued)

31 March 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 16 December 2025 , and are signed on behalf of the board by:

J E Greenall
Director

Company registration number: 09875362

Wren Pubs Limited

Notes to the Abridged Financial Statements

Year ended 31 March 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Surprise, Christchurch Terrace, London, SW3 4AJ.

2. STATEMENT OF COMPLIANCE

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

After making appropriate enquiries, the directors have formed a judgement, at the time of approving the financial statements, that there is reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, based on the ongoing support from the shareholder. For this reason the directors have adopted the going concern basis in preparing the financial statements.

Revenue recognition

The turnover shown in the profit and loss account represents amounts receivable for goods and services provided during the year in the normal course of business, net of trade discounts, VAT and other sales and related taxes.

Income tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax, with the following exception: - deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 7 (2024: 4 ).

5. TANGIBLE ASSETS

	£
Cost
At 1 April 2024	9,124
Additions	7,771
	--------
At 31 March 2025	16,895
	--------
Depreciation
At 1 April 2024	1,091
Charge for the year	4,604
	--------
At 31 March 2025	5,695
	--------
Carrying amount
At 31 March 2025	11,200
	--------
At 31 March 2024	8,033
	--------

6. DEBTORS

	2025	2024
	£	£
Corporation tax repayable	–	20,722
Other debtors	740,776	99,733
	---------	---------
	740,776	120,455
	---------	---------

The debtors above include the following amounts falling due after more than one year:

	2025	2024
	£	£
Other debtors	–	4,157
	----	-------

Included in other debtors are amounts due from the director. Please refer to note 6 for more information.

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
J E Greenall	4,157	( 830,047)	( 4,157)	( 830,047)
	-------	---------	-------	---------

	2024
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
J E Greenall	221,570	7,157	( 224,570)	4,157
	---------	-------	---------	-------

8. CONTROLLING PARTY

The company is owned and controlled by Mr J E Greenall by virtue of his shareholding.