ACCOUNTS - Final Accounts preparation

Registered number: 16308129

STJ LRB LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 26 OCTOBER 2025

STJ LRB LIMITED

REGISTERED NUMBER: 16308129

BALANCE SHEET

AS AT 26 OCTOBER 2025

		2025
Note		£

Fixed assets
Tangible assets	4		64,401
Current assets
Stocks		3,534
Debtors: Amounts falling due within one year	5	28,153
Cash at bank and in hand		16,075
		47,762
Creditors: Amounts falling due within one year	6	(166,077)
Net current liabilities			(118,315)
Net liabilities			(53,914)

Capital and reserves
Called up share capital	7	3
Profit and loss account		(53,917)
		(53,914)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

B Milton-Cook

Director

Date: 24 July 2026

The notes on pages 3 to 6 form part of these financial statements.

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STJ LRB LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 26 OCTOBER 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
Comprehensive income for the period
Loss for the period	-	(53,917)	(53,917)
Shares issued during the period	3	-	3
At 26 October 2025	3	(53,917)	(53,914)

The notes on pages 3 to 6 form part of these financial statements.

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STJ LRB LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 26 OCTOBER 2025

1.	General information

STJ LRB Limited is a private company limited by shares and incorporated in England and Wales. The Company's registered number is 16308129 and registered office is 26 St. John Street, London, England, EC1M 4AY.

The principal activity of the Company is the management and operation of a bar.

The Company was incorporated on 11 March 2025 and commenced trading on the same date.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue primarily consists of sales of food and beverages which is recognised at the point of sale to the customer. Revenue is recognised in the period in which the sale of food and beverage was made.

2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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STJ LRB LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 26 OCTOBER 2025

2.Accounting policies (continued)

2.4

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings

Over 5 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.7

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including the directors, during the period was 10.

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STJ LRB LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 26 OCTOBER 2025

4.	Tangible fixed assets

		Fixtures and fittings
		£
	Cost
	Additions	65,493
	At 26 October 2025	65,493
	Depreciation
	Charge for the period	1,092
	At 26 October 2025	1,092
	Net book value
	At 26 October 2025	64,401

Debtors

					2025
					£


	Other debtors	20,269
	Called up share capital not paid	3
	Prepayments and accrued income	7,881
		28,153

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STJ LRB LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 26 OCTOBER 2025

6.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	120,629
	Amounts owed to group undertakings	35,916
	Other taxation and social security	989
	Other creditors	540
	Accruals and deferred income	8,003
		166,077

Amount owed to group undertakings are unsecured, interest free and repayable on demand.

7.	Share capital
		2025
		£

		Allotted, called up and fully paid

		3 Ordinary shares of £1.00 each	3

Upon incorporation, 3 Ordinary shares were issued with a nominal value of £1 each.

8.	Controlling party

The immediate and ultimate controlling entity is TBC Hospitality Limited.

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