REGISTERED NUMBER: 08755807 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

PB DONCASTER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Calladine

Mrs R J Calladine

SECRETARY:

P Calladine

REGISTERED OFFICE:

7 High Street

Doncaster

DN1 1ED

REGISTERED NUMBER:

08755807 (England and Wales)

ACCOUNTANTS:

CP Waites

Chartered Accountants

24 St Cuthberts Way

Darlington

DL1 1GB

FIXED ASSETS

Intangible assets

4

2

2

Tangible assets

5

14,903

17,126

14,905

17,128

CURRENT ASSETS

Stocks

3,873

3,964

Debtors

6

115,780

115,824

Cash at bank and in hand

48,871

164,323

168,524

284,111

CREDITORS

Amounts falling due within one year

7

123,418

250,904

NET CURRENT ASSETS

45,106

33,207

TOTAL ASSETS LESS CURRENT LIABILITIES

60,011

50,335

CREDITORS

Amounts falling due after more than one year

8

-

(7,876

)

PROVISIONS FOR LIABILITIES

10

(2,800

)

(3,200

)

NET ASSETS

57,211

39,259

CAPITAL AND RESERVES

Called up share capital

11

200

200

Retained earnings

57,011

39,059

SHAREHOLDERS' FUNDS

57,211

39,259

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

P Calladine - Director

1.	STATUTORY INFORMATION

PB Doncaster Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Intangible assets

Goodwill, being the amount paid in connection with the acquisition of the business was being amortised evenly over its estimated useful life of ten years.

The franchise fee was being amortised evenly over the period of the franchise agreement of 7.9 years.

Tangible fixed assets

Depreciation is provided to write off each asset evenly over its estimated useful life.

Fixtures, fittings and equipment - 7.9 to 10 years

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Leasing commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Pension costs

The company contributes to an auto enrolment pension scheme. Contributions payable to the scheme are charged to the profit and loss account in the period to which they relate.

Grants

Grants in respect of revenue expenditure are credited to the profit and loss account in the period the related expenditure is incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Franchise

Goodwill

fee

Totals

£

£

£

COST

At 1 December 2024

and 30 November 2025

240,000

10,643

250,643

AMORTISATION

At 1 December 2024

and 30 November 2025

239,999

10,642

250,641

NET BOOK VALUE

At 30 November 2025

1

1

2

At 30 November 2024

1

1

2

5.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

and

equipment

£

COST

At 1 December 2024

and 30 November 2025

35,458

DEPRECIATION

At 1 December 2024

18,332

Charge for year

2,223

At 30 November 2025

20,555

NET BOOK VALUE

At 30 November 2025

14,903

At 30 November 2024

17,126

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amount due from related party

112,825

112,825

Prepayments and accrued income

2,955

2,999

115,780

115,824

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loan

7,838

10,225

Trade creditors

11,058

9,544

Corporation tax

19,001

16,282

Social security and other taxes

14,470

16,257

Directors' current account

68,734

195,251

Accruals and deferred income

2,317

3,345

123,418

250,904

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loan repayable in two to five years by instalments

-

7,876

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

25,000

25,000

Between one and five years

47,917

72,917

72,917

97,917

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,800

3,200

Deferred

tax

£

Balance at 1 December 2024

3,200

Movement in provision

(400

)

Balance at 30 November 2025

2,800

The deferred tax provision relates to accelerated capital allowances.

11.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

200

'A' ordinary

£1

200

200

12.	GUARANTEES

The company has given a charge over all of its assets in respect of a bank loan to PB Doncaster Properties Limited, a company with common shareholders and directors.

13.	RELATED PARTY DISCLOSURES

At the balance sheet date £112,825 (2024 - £112,825) was due from PB Doncaster Properties Limited, a company in which P Calladine and Mrs R Calladine are directors and shareholders.

During the year rent of £25,000 (2024 - £25,000) was charged by PB Doncaster Properties Limited.

14.	CONTROLLING PARTY

P Calladine and his wife Mrs R Calladine own the entire issued share capital of the company.