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Company Registration No. 14783433 (England and Wales)
33 The Rum Bar Ltd Unaudited accounts for the year ended 30 April 2026
33 The Rum Bar Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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33 The Rum Bar Ltd Company Information for the year ended 30 April 2026
Directors
Paul Matthew Scarrott Lena Kulsuma Scarrott
Company Number
14783433 (England and Wales)
Registered Office
33 Prestbury Road Cheltenham GL52 2PP England
Accountants
Next Level Accountants Limited 35 Goddard Way Tuffley Gloucester Gloucestershire GL4 0YA
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33 The Rum Bar Ltd Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
32,145
14,167
Current assets
Inventories
5,250
5,250
Debtors
5
1,800
1,632
Cash at bank and in hand
7,285
9,151
14,335
16,033
Creditors: amounts falling due within one year
6
(91,021)
(46,785)
Net current liabilities
(76,686)
(30,752)
Net liabilities
(44,541)
(16,585)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(44,641)
(16,685)
Shareholders' funds
(44,541)
(16,585)
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by
Paul Matthew Scarrott Director Company Registration No. 14783433
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33 The Rum Bar Ltd Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
33 The Rum Bar Ltd is a private company, limited by shares, registered in England and Wales, registration number 14783433. The registered office is 33 Prestbury Road, Cheltenham, GL52 2PP, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
Fixtures & fittings
25% Straight Line
Computer equipment
25% Straight Line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Going concern
After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the accounts.
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33 The Rum Bar Ltd Notes to the Accounts for the year ended 30 April 2026
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 May 2025
26,304
Additions
32,739
At 30 April 2026
59,043
Depreciation
At 1 May 2025
12,137
Charge for the year
14,761
At 30 April 2026
26,898
Net book value
At 30 April 2026
32,145
At 30 April 2025
14,167
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Accrued income and prepayments
1,800
1,632
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
10,213
11,879
VAT
27,530
16,564
Trade creditors
-
763
Taxes and social security
15,631
13,025
Loans from directors
37,647
2,161
Accruals
-
2,393
91,021
46,785
7
Average number of employees
During the year the average number of employees was 5 (2025: 7).
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