Company registration number 12075566 (England and Wales)
Royds Pub Co Ltd
UNAUDITED FINANCIAL STATEMENTS
for the Period ended 30 June 2025
PAGES FOR FILING WITH REGISTRAR
Royds Pub Co Ltd
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
Royds Pub Co Ltd
Statement of financial position
as at 30 June 2025
30 June 2025
- 1 -
30 June 2025
31 March 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
646,175
Current assets
Stocks
-
8,612
Debtors
-
0
8,180
Cash at bank and in hand
-
0
17,321
-
0
34,113
Creditors: amounts falling due within one year
-
0
(28,064)
Net current assets
-
0
6,049
Total assets less current liabilities
-
0
652,224
Creditors: amounts falling due after more than one year
(32,780)
(456,040)
Net (liabilities)/assets
(32,780)
196,184
Capital and reserves
Called up share capital
400,100
400,100
Profit and loss reserves
(432,880)
(203,916)
Total equity
(32,780)
196,184

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial Period ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Royds Pub Co Ltd
Statement of financial position (continued)
as at 30 June 2025
30 June 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 10 October 2025 and are signed on its behalf by:
G Royds
Director
Company registration number 12075566 (England and Wales)
Royds Pub Co Ltd
Notes to the Financial Statements
for the Period ended 30 June 2025
- 3 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover

Turnover represents the fair value of the consideration received for goods provided in the normal course of business, and is shown net of VAT.

Turnover is recognised on supply of goods.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% Straight Line basis
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the Period was:

2025
2024
Number
Number
Total
12
16
Royds Pub Co Ltd
Notes to the Financial Statements (continued)
for the Period ended 30 June 2025
- 4 -
3
Tangible fixed assets
Total
£
Cost
At 1 April 2024
777,626
Additions
13,044
Disposals
(790,670)
At 30 June 2025
-
0
Depreciation and impairment
At 1 April 2024
131,451
Depreciation charged in the Period
31,611
Eliminated in respect of disposals
(163,062)
At 30 June 2025
-
0
Carrying amount
At 30 June 2025
-
0
At 31 March 2024
646,175
4
Company information

Royds Pub Co Ltd is a private company limited by shares incorporated in England and Wales. The registered office is The Estate Office, Gledholt Business Park, Allen Row, Paddock, Huddersfield, West Yorkshire, HD1 4SB.

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