JUBBERGATE LTD - Accounts

JUBBERGATE 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:

James Hawksworth

Jonathan Holdsworth

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:

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

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Jonathan Holdsworth
Director

Date approved: 17 December 2025

JUBBERGATE LTD Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of JUBBERGATE 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 JUBBERGATE 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 JUBBERGATE 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 JUBBERGATE LTD and state those matters that we have agreed to state to the Board of Directors of JUBBERGATE 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 JUBBERGATE LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that JUBBERGATE 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 JUBBERGATE LTD. You consider that JUBBERGATE 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 JUBBERGATE 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

JUBBERGATE LTD
Accountants' Report
For the year ended 31 March 2025

Report to the directors on the preparation of the unaudited statutory accounts of JUBBERGATE 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 JUBBERGATE 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 JUBBERGATE 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 JUBBERGATE LTD and state those matters that we have agreed to state to the Board of Directors of JUBBERGATE 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 JUBBERGATE LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that JUBBERGATE 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 JUBBERGATE LTD. You consider that JUBBERGATE 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 JUBBERGATE 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

JUBBERGATE LTD
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	12,687	13,620
Tangible fixed assets	4	302,699	334,157
		315,386	347,777
Current assets
Stocks	5	14,401	14,975
Debtors	6	276,800	286,484
Cash at bank and in hand		326,175	226,393
		617,376	527,852
Creditors: amount falling due within one year	7	(142,526)	(256,284)
Net current assets		474,850	271,568

Total assets less current liabilities		790,236	619,345
Creditors: amount falling due after more than one year	8	(36,072)	(77,500)
Provisions for liabilities	9	(49,812)	(52,000)
Net assets		704,352	489,845

Capital and reserves
Called up share capital	10	100	100
Profit and loss account		704,252	489,745
Shareholders' funds		704,352	489,845

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:

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

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Jonathan Holdsworth
Director

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

General Information

JUBBERGATE LTD is a private company, limited by shares, registered in England and Wales, registration number 11484951, 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.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

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

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 16 (2024 : 16).

Intangible fixed assets

Cost	Lease - 20 years straight line	Total
	£	£
At 01 April 2024	18,674	18,674
Additions	-	-
Disposals	-	-
At 31 March 2025	18,674	18,674
Amortisation
At 01 April 2024	5,054	5,054
Charge for year	933	933
On disposals	-	-
At 31 March 2025	5,987	5,987
Net book values
At 31 March 2025	12,687	12,687
At 31 March 2024	13,620	13,620

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 April 2024	14,343	552,461	5,731	572,535
Additions	-	5,490	-	5,490
Disposals	-	-	-	-
At 31 March 2025	14,343	557,951	5,731	578,025
Depreciation
At 01 April 2024	6,074	231,731	573	238,378
Charge for year	924	35,508	516	36,948
On disposals	-	-	-	-
At 31 March 2025	6,998	267,239	1,089	275,326
Net book values
Closing balance as at 31 March 2025	7,345	290,712	4,642	302,699
Opening balance as at 01 April 2024	8,269	320,730	5,158	334,157

Stocks

	2025 £		2024 £
Stocks	14,401		14,975
	14,401		14,975

Debtors: amounts falling due within one year

	2025 £	2024 £
Prepayments & Accrued Income	15,226	15,062
Other Debtors	2,407	1,422
	17,633	16,484

Debtors: amounts falling due after one year

	2025 £		2024 £
Intercompany Loan	259,167		270,000
	259,167		270,000

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	51,644	44,684
Bank Loans & Overdrafts (Secured)	45,000	45,000
Corporation Tax	1,232	82,701
PAYE & Social Security	4,844	7,826
Accrued Expenses	654	-
Other Creditors	468	-
Intercompany Loan	-	39,779
VAT	38,684	36,294
	142,526	256,284

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts (secured)	36,072		77,500
	36,072		77,500

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	49,812		52,000
	49,812		52,000

10.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100


Registered Number: 11484951
England and Wales
Unaudited Financial Statements

for the year ended 31 March 2025
for
JUBBERGATE LTD