The Ilkley Tap Limited 15711976 false 2024-05-10 2025-08-31 2025-08-31 The principal activity of the company is licensed restaurant & public house Digita Accounts Production Advanced 6.30.9574.0 true 15711976 2024-05-10 2025-08-31 15711976 2025-08-31 15711976 bus:OrdinaryShareClass1 2025-08-31 15711976 bus:OrdinaryShareClass2 2025-08-31 15711976 bus:OrdinaryShareClass3 2025-08-31 15711976 bus:OrdinaryShareClass4 2025-08-31 15711976 bus:OrdinaryShareClass5 2025-08-31 15711976 core:CurrentFinancialInstruments 2025-08-31 15711976 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 15711976 core:Non-currentFinancialInstruments 2025-08-31 15711976 core:Non-currentFinancialInstruments core:AfterOneYear 2025-08-31 15711976 core:FurnitureFittingsToolsEquipment 2025-08-31 15711976 core:LandBuildings 2025-08-31 15711976 core:OtherPropertyPlantEquipment 2025-08-31 15711976 bus:SmallEntities 2024-05-10 2025-08-31 15711976 bus:AuditExemptWithAccountantsReport 2024-05-10 2025-08-31 15711976 bus:FilletedAccounts 2024-05-10 2025-08-31 15711976 bus:SmallCompaniesRegimeForAccounts 2024-05-10 2025-08-31 15711976 bus:RegisteredOffice 2024-05-10 2025-08-31 15711976 bus:Director1 2024-05-10 2025-08-31 15711976 bus:Director2 2024-05-10 2025-08-31 15711976 bus:Director3 2024-05-10 2025-08-31 15711976 bus:Director4 2024-05-10 2025-08-31 15711976 bus:OrdinaryShareClass1 2024-05-10 2025-08-31 15711976 bus:OrdinaryShareClass2 2024-05-10 2025-08-31 15711976 bus:OrdinaryShareClass3 2024-05-10 2025-08-31 15711976 bus:OrdinaryShareClass4 2024-05-10 2025-08-31 15711976 bus:OrdinaryShareClass5 2024-05-10 2025-08-31 15711976 bus:PrivateLimitedCompanyLtd 2024-05-10 2025-08-31 15711976 core:FurnitureFittings 2024-05-10 2025-08-31 15711976 core:FurnitureFittingsToolsEquipment 2024-05-10 2025-08-31 15711976 core:LandBuildings 2024-05-10 2025-08-31 15711976 core:LeaseholdImprovements 2024-05-10 2025-08-31 15711976 core:OfficeEquipment 2024-05-10 2025-08-31 15711976 core:OtherPropertyPlantEquipment 2024-05-10 2025-08-31 15711976 core:PlantMachinery 2024-05-10 2025-08-31 15711976 countries:UnitedKingdom 2024-05-10 2025-08-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 15711976

The Ilkley Tap Limited
Unaudited Filleted Financial Statements
for the Period from 10 May 2024 to 31 August 2025

The Ilkley Tap Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 8

The Ilkley Tap Limited

(Registration number: 15711976)
Balance Sheet as at 31 August 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 5 | 48,467
Current assets |  |
Stocks | 6 | 7,367
Debtors | 7 | 11,768
Cash at bank and in hand |  | 62,196
|  | 81,331
Creditors: Amounts falling due within one year | 8 | (114,980)
Net current liabilities |  | (33,649)
Total assets less current liabilities |  | 14,818
Creditors: Amounts falling due after more than one year | 8 | (1,662)
Provisions for liabilities |  | (9,209)
Net assets |  | 3,947
Capital and reserves |  |
Called up share capital | 9 | 20
Retained earnings |  | 3,927
Shareholders' funds |  | 3,947

For the financial period ending 31 August 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 period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 10 February 2026 and signed on its behalf by:

The Ilkley Tap Limited

(Registration number: 15711976)
Balance Sheet as at 31 August 2025

Mr I Johnson Director Mr R M Thackray Director | Mr J E Moore Director | Mr L T Raven Director

The Ilkley Tap Limited

Notes to the Unaudited Financial Statements for the Period from 10 May 2024 to 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
60 The Grove
Ilkley
LS29 9PA

These financial statements were authorised for issue by the Board on 10 February 2026.

2 | Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

The Ilkley Tap Limited

Notes to the Unaudited Financial Statements for the Period from 10 May 2024 to 31 August 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Leasehold improvements | over 9 years
Plant & machinery | 20% straight line
Fixtures & fittings | 25% straight line
Office equipment | 25% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

The Ilkley Tap Limited

Notes to the Unaudited Financial Statements for the Period from 10 May 2024 to 31 August 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 14.

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £
Depreciation expense | 8,251

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
Additions | 34,737 | 8,040 | 13,942 | 56,719
At 31 August 2025 | 34,737 | 8,040 | 13,942 | 56,719
Depreciation
Charge for the period | 3,606 | 1,864 | 2,782 | 8,252
At 31 August 2025 | 3,606 | 1,864 | 2,782 | 8,252
Carrying amount
At 31 August 2025 | 31,131 | 6,176 | 11,160 | 48,467

Included within the net book value of land and buildings above is £31,131 in respect of short leasehold land and buildings.

The Ilkley Tap Limited

Notes to the Unaudited Financial Statements for the Period from 10 May 2024 to 31 August 2025

6 | Stocks

| 2025 £
Other inventories | 7,367

7 | Debtors

Current | 2025 £
Trade debtors | 1,711
Prepayments | 7,702
Other debtors | 2,355
| 11,768

The Ilkley Tap Limited

Notes to the Unaudited Financial Statements for the Period from 10 May 2024 to 31 August 2025

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £
Due within one year |  |
Loans and borrowings | 10 | 35,942
Trade creditors |  | 55,033
Taxation and social security |  | 15,359
Accruals and deferred income |  | 6,977
Other creditors |  | 1,669
|  | 114,980

Creditors: amounts falling due after more than one year

| Note | 2025 £
Due after one year |  |
Loans and borrowings | 10 | 1,662

9 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary shares of £0.01 each | 1,000 | 10
Ordinary A shares of £0.01 each | 250 | 3
Ordinary B shares of £0.01 each | 250 | 3
Ordinary C shares of £0.01 each | 250 | 3
Ordinary D shares of £0.01 each | 250 | 3
| 2,000 | 20

10 | Loans and borrowings

Non-current loans and borrowings

| 2025 £
Other borrowings | 1,662

The Ilkley Tap Limited

Notes to the Unaudited Financial Statements for the Period from 10 May 2024 to 31 August 2025

Current loans and borrowings

| 2025 £
Other borrowings | 35,942