The Long Table Pub Co Ltd - Filleted accounts

Registered number

13522707

The Long Table Pub Co Ltd

Filleted Accounts

31 July 2025

The Long Table Pub Co Ltd
Registered number:		13522707
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		1			1
Tangible assets	4		799,204			771,846
			799,205			771,847

Current assets
Stocks		19,161			18,800
Debtors	5	5,992			15,133
Cash at bank and in hand		101,327			119,510
		126,480			153,443

Creditors: amounts falling due within one year	6	(732,542)			(766,031)

Net current liabilities			(606,062)			(612,588)

Total assets less current liabilities			193,143			159,259

Creditors: amounts falling due after more than one year	7		(223,974)			(264,384)

Provisions for liabilities			(30,043)			(28,303)


Net liabilities			(60,874)			(133,428)

Capital and reserves
Called up share capital			4			4
Profit and loss account			(60,878)			(133,432)

Shareholders' funds			(60,874)			(133,428)

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.




Mr S Stallard
Director
Approved by the board on 31 December 2025

The Long Table Pub Co Ltd
Notes to the Accounts
for the year ended 31 July 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:

	Freehold buildings	not being depreciated
	Leasehold land and buildings	over the lease term
	Plant and machinery	10% on a reducing balance basis
	Fixtures, fittings, tools and equipment	10% on a reducing balance basis

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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			16		16


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 August 2024					1
	At 31 July 2025					1

	Amortisation
	At 31 July 2025					-

	Net book value
	At 31 July 2025					1
	At 31 July 2024					1

	Goodwill is not being written off.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 August 2024	623,699		183,513		807,212
	Additions	17,385		27,542		44,927
	At 31 July 2025	641,084		211,055		852,139

	Depreciation
	At 1 August 2024	-		35,366		35,366
	Charge for the year	-		17,569		17,569
	At 31 July 2025	-		52,935		52,935

	Net book value
	At 31 July 2025	641,084		158,120		799,204
	At 31 July 2024	623,699		148,147		771,846


5	Debtors			2025		2024
£					£

	Other debtors			5,992		15,133


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

	Bank loans and overdrafts			34,669		34,669
	Trade creditors			79,805		86,393
	Taxation and social security costs			71,755		72,050
	Other creditors			546,313		572,919
				732,542		766,031


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

	Bank loans			223,974		264,384


8	Loans			2025		2024
£					£
	Creditors include:

	Secured bank loans			240,310		253,220

	HSBC UK Bank Plc holds a registered debenture and fixed charge over all assets of the company in respect of a legal mortgage over the freehold property known as The Royal Standard, Gerrans, Porstcatho, Cornwall.


9	Related party transactions

	During the year the company received further advances in the form of loans and expenses paid on their behalf amounting to £18,656.04 in total by a company which is wholly owned by both Directors and Shareholders. Repayments of these advances were made to the aggregate sum of £24,093.77. Interest has been charged on the full balance of the loan at 5% AER. The balance of the loan (2025: 465,355 \| 2024: £454,167) is repayable on demand.


10	Other information

	The Long Table Pub Co Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 1, The Quarry
	Highertown, Portscatho
	Truro
	Cornwall
	TR2 5HP