Registered number
12440495
May68 Pubco Ltd
Filleted Accounts
31 May 2024

May68 Pubco Ltd
Registered number: | 12440495
Balance Sheet
as at 31 May 2024
Notes |  |  | 2024 |  |  | 2023
£ | £
Fixed assets
Tangible assets | 3 |  |  | 30,497 |  |  | 40,727
Current assets
Stocks |  |  | - |  |  | 7,498
Debtors | 4 |  | 274,958 |  |  | 181,614
Cash at bank and in hand |  |  | 734 |  |  | 12,573
|  |  | 275,692 |  |  | 201,685
Creditors: amounts falling due within one year | 5 |  | (434,219) |  |  | (167,138)
Net current (liabilities)/assets |  |  |  | (158,527) |  |  | 34,547
Total assets less current liabilities |  |  |  | (128,030) |  |  | 75,274
Creditors: amounts falling due after more than one year | 6 |  |  | (25,592) |  |  | (32,428)
Net (liabilities)/assets |  |  |  | (153,622) |  |  | 42,846
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | (153,722) |  |  | 42,746
Shareholder's funds |  |  |  | (153,622) |  |  | 42,846
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.
Robert Gutmann
Director
Approved by the board on 14 February 2026

May68 Pubco Ltd
Notes to the Accounts
for the year ended 31 May 2024
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.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is not provided in the year of acquisition.
| Fixtures, fittings, tools and equipment | over 5 years
| 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.
2 | Employees | 2024 |  | 2023
Number | Number
| Average number of persons employed by the company | 16 |  | 16
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 June 2023 | 51,152
| At 31 May 2024 | 51,152
| Depreciation
| At 1 June 2023 | 10,425
| Charge for the year | 10,230
| At 31 May 2024 | 20,655
| Net book value
| At 31 May 2024 | 30,497
| At 31 May 2023 | 40,727
4 | Debtors | 2024 |  | 2023
£ | £
| Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 195,531 |  | -
| Other debtors | 79,427 |  | 181,614
|  |  |  |  |  | 274,958 |  | 181,614
5 | Creditors: amounts falling due within one year | 2024 |  | 2023
£ | £
| Bank loans and overdrafts | 6,960 |  | 6,960
| Trade creditors | 204 |  | 35,878
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 334,974 |  | -
| Taxation and social security costs | 92,081 |  | 113,742
| Other creditors | - |  | 10,558
|  |  |  |  |  | 434,219 |  | 167,138
6 | Creditors: amounts falling due after one year | 2024 |  | 2023
£ | £
| Bank loans | 25,592 |  | 32,428
7 | Other information
| May68 Pubco Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 58 Breckfield Road South
| Anfield Business Centre
| Liverpool
| L6 5DR

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