| |
|
2025 |
| |
|
£ |
£ |
| Fixed assets |
|
|
18,028 |
| Current assets |
|
207,255 |
|
| Creditors: amount falling due within one year |
|
(288,485) |
|
|
Net current assets
|
|
|
(81,230)
|
|
Total assets less current liabilities
|
|
|
(63,202) |
| Creditors: amount falling due after more than one year |
|
|
(10,000) |
| Provisions for liabilities |
|
|
(3,425) |
|
Net assets
|
|
|
(76,627) |
| |
|
|
|
|
|
Capital and reserves
|
|
|
(76,627) |
| |
NOTES TO THE ACCOUNTS
General Information
AS Pub Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 15511454, registration address 20 Watermill Way, London, London, SW19 2RD.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the company.
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Deferred taxation
Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.
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 |
25% Straight Line
|
| Fixtures and Fittings |
25% Straight Line
|
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. |
Tangible fixed assets
| Cost or valuation |
Plant and Machinery |
|
Fixtures and Fittings |
|
Total |
| |
£ |
|
£ |
|
£ |
| At 21 February 2024 |
- |
|
- |
|
- |
| Additions |
11,715 |
|
12,323 |
|
24,038 |
| Disposals |
- |
|
- |
|
- |
| At 28 February 2025 |
11,715 |
|
12,323 |
|
24,038 |
| Depreciation |
| At 21 February 2024 |
- |
|
- |
|
- |
| Charge for period |
2,929 |
|
3,081 |
|
6,010 |
| On disposals |
- |
|
- |
|
- |
| At 28 February 2025 |
2,929 |
|
3,081 |
|
6,010 |
| Net book values |
| Closing balance as at 28 February 2025 |
8,786 |
|
9,242 |
|
18,028 |
| Opening balance as at 21 February 2024 |
- |
|
- |
|
- |
|
| 3. |
Average number of employees
Average number of employees during the period was 24.
|
For the period ended 28 February 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.
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 accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts.
The financial statements were approved by the board of directors on 21 April 2026 and were signed on its behalf by: --------------------------------
Azadeh ABDULLAHI
Director |
1
|