Registration number: 15929991

D&D Pubs Ltd

trading as The Waggon & Horses

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

D&D Pubs Ltd

trading as The Waggon & Horses

Company Information

Directors

Ms Debra Ann Bennett Mr Darrell Brian Prentice

Registered office

C/o Ash Grove Accounting Limited 4 Kenn Road Clevedon Somerset BS21 6EL

Accountants

Ash Grove Accounting Limited Accountants4 Kenn Road Clevedon Somerset BS21 6EL

D&D Pubs Ltd

trading as The Waggon & Horses

(Registration number: 15929991)
Balance Sheet as at 30 September 2025

	Note	2025 £
Fixed assets
Tangible assets	4	3,638
Current assets
Stocks	5	6,067
Debtors	6	22,617
Cash at bank and in hand		2,822
		31,506
Creditors: Amounts falling due within one year	7	(67,931)
Net current liabilities		(36,425)
Net liabilities		(32,787)
Capital and reserves
Called up share capital	8	100
Retained earnings		(32,887)
Shareholders' deficit		(32,787)

For the financial period ending 30 September 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 1 June 2026 and signed on its behalf by:
 

......................................... Mr Darrell Brian Prentice Director

D&D Pubs Ltd

trading as The Waggon & Horses

Notes to the Unaudited Financial Statements for the Period from 2 September 2024 to 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
C/o Ash Grove Accounting Limited
4 Kenn Road
Clevedon
Somerset
BS21 6EL
England

The principal place of business is:
Waggon & Horses
61 High Street
Twyford
Berkshire
RG10 9AJ

These financial statements were authorised for issue by the Board on 1 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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.

D&D Pubs Ltd

trading as The Waggon & Horses

Notes to the Unaudited Financial Statements for the Period from 2 September 2024 to 30 September 2025

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
Fixtures and fittings	15% straight line per annum

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

D&D Pubs Ltd

trading as The Waggon & Horses

Notes to the Unaudited Financial Statements for the Period from 2 September 2024 to 30 September 2025

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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 7.

D&D Pubs Ltd

trading as The Waggon & Horses

Notes to the Unaudited Financial Statements for the Period from 2 September 2024 to 30 September 2025

4	Tangible assets

	Fixtures and fittings £	Total £
Cost or valuation
Additions	3,944	3,944
At 30 September 2025	3,944	3,944
Depreciation
Charge for the period	306	306
At 30 September 2025	306	306
Carrying amount
At 30 September 2025	3,638	3,638

5

Stocks

	2025 £
Other inventories	6,067

6

Debtors

Current	2025 £
Prepayments	3,164
Other debtors	19,453
	22,617

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £
Due within one year
Loans and borrowings	9	20,455
Trade creditors		11,312
Taxation and social security		15,772
Accruals and deferred income		1,210
Other creditors		19,182
		67,931

D&D Pubs Ltd

trading as The Waggon & Horses

Notes to the Unaudited Financial Statements for the Period from 2 September 2024 to 30 September 2025

8	Share capital

Allotted, called up and fully paid shares

	2025
	No.	£
Ordinary of £1 each	100	100

9	Loans and borrowings

Current loans and borrowings

	2025 £
Bank borrowings	20,455

10	Related party transactions

Transactions with directors

2025	At 2 September 2024 £	Advances to director £	At 30 September 2025 £
Mr Darrell Brian Prentice
Advances during the year	-	8,612	8,612

Directors' remuneration

The directors' remuneration for the period was as follows:

	2025 £
Remuneration	25,137
Contributions paid to money purchase schemes	237
	25,374