Perfect Day Pubs and Bars Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09839064

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		15,280		16,959

			15,280		16,959
CURRENT ASSETS
Stocks	5	4,046		3,588
Debtors	6	10,000		10,000
Cash at bank and in hand		73		7,330

		14,119		20,918
Creditors: Amounts Falling Due Within One Year	7	(40,668 )		(98,256 )

NET CURRENT ASSETS (LIABILITIES)			(26,549 )		(77,338 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(11,269 )		(60,379 )

Creditors: Amounts Falling Due After More Than One Year	8		(191,453 )		(101,047 )

NET LIABILITIES			(202,722 )		(161,426 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(202,822 )		(161,526 )

SHAREHOLDERS' FUNDS			(202,722)		(161,426)

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Perfect Day Pubs and Bars Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Martin Thomas-Taylor

Director

29th July 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Perfect Day Pubs and Bars Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09839064 . The registered office is 21 Palmer Road, Sutton on Trent, Newark, Nottinghamshire, NG23 6PP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15
Motor Vehicles	25
Fixtures & Fittings	15
Computer Equipment	50

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 30 (2024: 23)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 November 2024	6,738	52,171	878	59,787
Additions	952	-	275	1,227

As at 31 October 2025	7,690	52,171	1,153	61,014

...CONTINUED

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Perfect Day Pubs and Bars Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Depreciation
As at 1 November 2024	3,755	38,410	663	42,828
Provided during the period	597	2,064	245	2,906

As at 31 October 2025	4,352	40,474	908	45,734

Net Book Value
As at 31 October 2025	3,338	11,697	245	15,280

As at 1 November 2024	2,983	13,761	215	16,959

5. Stocks

	2025	2024
	£	£
Work in progress	4,046	3,588

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	10,000	10,000

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,968	2,463
Bank loans and overdrafts	86	86
VAT	35,249	93,342
Credit cards	2,365	2,365

	40,668	98,256

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bounce Back Loan	8,000	17,600
Directors loan account	183,453	83,447

	191,453	101,047

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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