Wentsford Pubs Limited - Filleted accounts

Registered number

08500004

Wentsford Pubs Limited

Filleted Accounts

30 September 2025

Wentsford Pubs Limited
Registered number:		08500004
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		38,092			46,410

Current assets
Debtors	4	375,723			409,891
Cash at bank and in hand		181,222			283,498
		556,945			693,389

Creditors: amounts falling due within one year	5	(596,597)			(738,799)

Net current liabilities			(39,652)			(45,410)

Net (liabilities)/assets			(1,560)			1,000

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			(2,560)			-

Shareholders' funds			(1,560)			1,000

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.




D N Pollard
Director
Approved by the board on 4 November 2025

Wentsford Pubs Limited
Notes to the Accounts
for the year ended 30 September 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.

	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, using the straight line method of calculation, the rates as follows:
	Plant and machinery			20% per annum
	Fixtures, fittings, tools and equipment			20% per annum
	Motor Vehicles			20% per annum

	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.

	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.


2	Employees					2025		2024
Number							Number

	Average number of persons (inc Directors) employed by the company					3		3


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 October 2024	4,863		250,691		21,581		277,135
	At 30 September 2025	4,863		250,691		21,581		277,135

	Depreciation
	At 1 October 2024	-		213,986		16,739		230,725
	Charge for the year	-		7,349		969		8,318
	At 30 September 2025	-		221,335		17,708		239,043

	Net book value
	At 30 September 2025	4,863		29,356		3,873		38,092
	At 30 September 2024	4,863		36,705		4,842		46,410


4	Debtors					2025		2024
£							£

	Trade debtors					34,388		68,883
	Other debtors					341,335		341,008
						375,723		409,891


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

	Trade creditors					102,602		185,236
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					366,880		377,319
	Taxation and social security costs					16,099		27,989
	Other creditors					111,016		148,255
						596,597		738,799


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr D N Pollard
	Loan 1	10,000				(10,000)		-
	Loan 2	-		7,940		-		7,940

	Mrs R A Pollard
	Loan 1	10,000				(10,000)		-
	Loan 2	-		7,940		-		7,940

		20,000		15,880		(20,000)		15,880


7	Controlling party

	The company is under the control of Wentsford Properties Limited.

8	Other information

	Wentsford Pubs Limited is a private company limited by shares and incorporated in England. Its registered office is: First Floor Unit 4 Concept Court Kettlestring Lane York YO30 4XF