Company Registration No. 08202822 (England and Wales)
AMU PUBS LTD
Unaudited accounts
for the year ended 30 November 2025
AMU PUBS LTD
Company Information
for the year ended 30 November 2025
Director
Sivasubramaniam Surenkumar
Company Number
08202822 (England and Wales)
Registered Office
77 Herent Drive
Ilford
IG5 0HF
United Kingdom
Accountants
Daniel Consultancy
Morritt House
54-60 Station Approach
South Ruislip
Ruislip
HA4 6SA
AMU PUBS LTD
Accountants' report
Accountants' report to the director of AMU PUBS LTD on the preparation of the unaudited statutory accounts for the year ended 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
AMU PUBS LTD for the year ended
30 November 2025 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of AMU PUBS LTD, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of AMU PUBS LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AMU PUBS LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that AMU PUBS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of AMU PUBS LTD. You consider that AMU PUBS LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of AMU PUBS LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Daniel Consultancy
Morritt House
54-60 Station Approach
South Ruislip
Ruislip
HA4 6SA
26 August 2026
AMU PUBS LTD
Statement of financial position
as at 30 November 2025
Tangible assets
1,351,968
1,336,676
Cash at bank and in hand
15,125
23,712
Creditors: amounts falling due within one year
(552,195)
(419,345)
Net current liabilities
(116,758)
(151,149)
Total assets less current liabilities
1,235,211
1,185,528
Creditors: amounts falling due after more than one year
(818,415)
(842,825)
Net assets
416,796
342,703
Called up share capital
1
1
Profit and loss account
416,795
342,702
Shareholders' funds
416,796
342,703
For the year ending 30 November 2025 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 and authorised for issue on 26 August 2026 and were signed on its behalf by
Sivasubramaniam Surenkumar
Director
Company Registration No. 08202822
AMU PUBS LTD
Notes to the Accounts
for the year ended 30 November 2025
AMU PUBS LTD is a private company, limited by shares, registered in England and Wales, registration number 08202822. The registered office is 77 Herent Drive, Ilford, IG5 0HF, United Kingdom.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Land & buildings
1% Reducing Balance
Fixtures & fittings
10% Reducing Balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
AMU PUBS LTD
Notes to the Accounts
for the year ended 30 November 2025
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.
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.
4
Intangible fixed assets
Total
5
Tangible fixed assets
Total
At 1 December 2024
1,472,407
At 30 November 2025
1,507,401
At 1 December 2024
135,731
Charge for the year
19,702
At 30 November 2025
155,433
At 30 November 2025
1,351,968
At 30 November 2024
1,336,676
6
Average number of employees
During the year the average number of employees was 3 (2024: 3).