Registration number: 10071656

Leeds Taverns Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Leeds Taverns Ltd

(Registration number: 10071656)
Balance Sheet as at 31 March 2026

	Note	2026 £		2025 £
Fixed assets
Tangible assets	5		94,331		116,824
Current assets
Stocks	6	7,051		6,741
Debtors	7	2,862		12,676
Cash at bank and in hand		53,811		46,440
		63,724		65,857
Creditors: Amounts falling due within one year	8	(189,806)		(215,310)
Net current liabilities			(126,082)		(149,453)
Total assets less current liabilities			(31,751)		(32,629)
Creditors: Amounts falling due after more than one year	8		-		(1,667)
Net liabilities			(31,751)		(34,296)
Capital and reserves
Called up share capital		101		101
Profit and loss account		(31,852)		(34,397)
Total equity			(31,751)		(34,296)

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 June 2026
 

......................................... Mrs H.L. Firth Director

Leeds Taverns Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2026

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:
Unit 11, Fusion Court
Aberford Road
Garforth
Leeds
LS25 2GH

These financial statements were authorised for issue by the director on 16 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.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are presented in Sterling (£).

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 value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the company.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Leeds Taverns Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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	20% on cost
Motor vehicles	25% reducing balance
Computer equipment	25% on cost

Stocks

Stocks are stated at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Borrowings

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.

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 the director) during the year, was 24 (2025 - 24).

4	Profit/loss before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	27,125	32,432

Leeds Taverns Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2026

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	25,774	38,563	131,490	195,827
Additions	-	4,632	-	4,632
At 31 March 2026	25,774	43,195	131,490	200,459
Depreciation
At 1 April 2025	-	21,120	57,883	79,003
Charge for the year	-	8,723	18,402	27,125
At 31 March 2026	-	29,843	76,285	106,128
Carrying amount
At 31 March 2026	25,774	13,352	55,205	94,331
At 31 March 2025	25,774	17,443	73,607	116,824

Included within the net book value of land and buildings above is £25,774 (2025 - £25,774) in respect of freehold land and buildings.
 

6

Stocks

	2026 £	2025 £
Other inventories	7,051	6,741

7

Debtors

Debtors: amounts falling due within one year	2026 £	2025 £
Trade debtors	1,995	-
Prepayments	867	12,676
	2,862	12,676

Leeds Taverns Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2026

8

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Loans and borrowings	1,667	10,000
Trade creditors	54,851	74,475
Taxation and social security	37,932	31,090
Other creditors	95,356	99,745
	189,806	215,310
Creditors: amounts falling due after one year
Loans and borrowings	-	1,667