THE SUN INN PUB COMPANY LIMITED

THE SUN INN PUB COMPANY LIMITED - Company Information

2019-07-012020-06-302020-06-30false04732379THE SUN INN PUB COMPANY LIMITED2021-03-2156101iso4217:GBPxbrli:pure047323792019-07-01047323792020-06-30047323792019-07-012020-06-30047323792018-07-01047323792019-06-30047323792018-07-012019-06-3004732379bus:SmallEntities2019-07-012020-06-3004732379bus:AuditExempt-NoAccountantsReport2019-07-012020-06-3004732379bus:AbridgedAccounts2019-07-012020-06-3004732379bus:PrivateLimitedCompanyLtd2019-07-012020-06-3004732379core:WithinOneYear2020-06-3004732379core:AfterOneYear2020-06-3004732379core:WithinOneYear2019-06-3004732379core:AfterOneYear2019-06-3004732379core:ShareCapital2020-06-3004732379core:SharePremium2020-06-3004732379core:RevaluationReserve2020-06-3004732379core:OtherReservesSubtotal2020-06-3004732379core:RetainedEarningsAccumulatedLosses2020-06-3004732379core:ShareCapital2019-06-3004732379core:SharePremium2019-06-3004732379core:RevaluationReserve2019-06-3004732379core:OtherReservesSubtotal2019-06-3004732379core:RetainedEarningsAccumulatedLosses2019-06-3004732379core:LandBuildings2020-06-3004732379core:PlantMachinery2020-06-3004732379core:Vehicles2020-06-3004732379core:FurnitureFittings2020-06-3004732379core:OfficeEquipment2020-06-3004732379core:NetGoodwill2020-06-3004732379core:IntangibleAssetsOtherThanGoodwill2020-06-3004732379core:ListedExchangeTraded2020-06-3004732379core:UnlistedNon-exchangeTraded2020-06-3004732379core:LandBuildings2019-06-3004732379core:PlantMachinery2019-06-3004732379core:Vehicles2019-06-3004732379core:FurnitureFittings2019-06-3004732379core:OfficeEquipment2019-06-3004732379core:NetGoodwill2019-06-3004732379core:IntangibleAssetsOtherThanGoodwill2019-06-3004732379core:ListedExchangeTraded2019-06-3004732379core:UnlistedNon-exchangeTraded2019-06-3004732379core:LandBuildings2019-07-012020-06-3004732379core:PlantMachinery2019-07-012020-06-3004732379core:Vehicles2019-07-012020-06-3004732379core:FurnitureFittings2019-07-012020-06-3004732379core:OfficeEquipment2019-07-012020-06-3004732379core:NetGoodwill2019-07-012020-06-3004732379core:IntangibleAssetsOtherThanGoodwill2019-07-012020-06-3004732379core:ListedExchangeTraded2019-07-012020-06-3004732379core:UnlistedNon-exchangeTraded2019-07-012020-06-3004732379core:MoreThanFiveYears2019-07-012020-06-3004732379core:Non-currentFinancialInstruments2020-06-3004732379core:Non-currentFinancialInstruments2019-06-3004732379dpl:CostSales2019-07-012020-06-3004732379dpl:DistributionCosts2019-07-012020-06-3004732379dpl:AdministrativeExpenses2019-07-012020-06-3004732379core:LandBuildings2019-07-012020-06-3004732379core:PlantMachinery2019-07-012020-06-3004732379core:Vehicles2019-07-012020-06-3004732379core:FurnitureFittings2019-07-012020-06-3004732379core:OfficeEquipment2019-07-012020-06-3004732379core:NetGoodwill2019-07-012020-06-3004732379core:IntangibleAssetsOtherThanGoodwill2019-07-012020-06-3004732379dpl:GroupUndertakings2019-07-012020-06-3004732379dpl:ParticipatingInterests2019-07-012020-06-3004732379dpl:GroupUndertakingscore:ListedExchangeTraded2019-07-012020-06-3004732379core:ListedExchangeTraded2019-07-012020-06-3004732379dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2019-07-012020-06-3004732379core:UnlistedNon-exchangeTraded2019-07-012020-06-3004732379dpl:CostSales2018-07-012019-06-3004732379dpl:DistributionCosts2018-07-012019-06-3004732379dpl:AdministrativeExpenses2018-07-012019-06-3004732379core:LandBuildings2018-07-012019-06-3004732379core:PlantMachinery2018-07-012019-06-3004732379core:Vehicles2018-07-012019-06-3004732379core:FurnitureFittings2018-07-012019-06-3004732379core:OfficeEquipment2018-07-012019-06-3004732379core:NetGoodwill2018-07-012019-06-3004732379core:IntangibleAssetsOtherThanGoodwill2018-07-012019-06-3004732379dpl:GroupUndertakings2018-07-012019-06-3004732379dpl:ParticipatingInterests2018-07-012019-06-3004732379dpl:GroupUndertakingscore:ListedExchangeTraded2018-07-012019-06-3004732379core:ListedExchangeTraded2018-07-012019-06-3004732379dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2018-07-012019-06-3004732379core:UnlistedNon-exchangeTraded2018-07-012019-06-3004732379core:NetGoodwill2020-06-3004732379core:IntangibleAssetsOtherThanGoodwill2020-06-3004732379core:LandBuildings2020-06-3004732379core:PlantMachinery2020-06-3004732379core:Vehicles2020-06-3004732379core:FurnitureFittings2020-06-3004732379core:OfficeEquipment2020-06-3004732379core:AfterOneYear2020-06-3004732379core:WithinOneYear2020-06-3004732379core:ListedExchangeTraded2020-06-3004732379core:UnlistedNon-exchangeTraded2020-06-3004732379core:ShareCapital2020-06-3004732379core:SharePremium2020-06-3004732379core:RevaluationReserve2020-06-3004732379core:OtherReservesSubtotal2020-06-3004732379core:RetainedEarningsAccumulatedLosses2020-06-3004732379core:NetGoodwill2019-06-3004732379core:IntangibleAssetsOtherThanGoodwill2019-06-3004732379core:LandBuildings2019-06-3004732379core:PlantMachinery2019-06-3004732379core:Vehicles2019-06-3004732379core:FurnitureFittings2019-06-3004732379core:OfficeEquipment2019-06-3004732379core:AfterOneYear2019-06-3004732379core:WithinOneYear2019-06-3004732379core:L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Registered Number
04732379
(England and Wales)

Unaudited Financial Statements for the Year Ended
30 June 2020

THE SUN INN PUB COMPANY LIMITED

Company Information
for the year from 1 July 2019 to 30 June 2020


Directors	BAKER, Piers Lawrence Alexander


Registered Address	Armoury House
	Armoury Road West Bergholt
	Colchester
	CO6 3JP


Registered Number	04732379 (England and Wales)

THE SUN INN PUB COMPANY LIMITED

Balance Sheet as at
30 June 2020

	Notes	2020		2019
		£	£	£	£
Fixed assets
Intangible assets	5		9,500		9,500
Tangible assets	6		95,155		129,264
			104,655		138,764
Current assets
Stocks		15,898		18,866
Debtors	7	52,945		81,176
Cash at bank and on hand		46,486		14,415
		115,329		114,457
Creditors amounts falling due within one year	8	(138,470)		(163,441)
Net current assets (liabilities)			(23,141)		(48,984)
Total assets less current liabilities			81,514		89,780
Creditors amounts falling due after one year	9		(122,412)		(94,513)
Net assets			(40,898)		(4,733)
Capital and reserves
Profit and loss account			(40,898)		(4,733)
Shareholders' funds			(40,898)		(4,733)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 21 March 2021, and are signed on its behalf by:

BAKER, Piers Lawrence Alexander
Director
Registered Company No. 04732379

THE SUN INN PUB COMPANY LIMITED

Notes to the Financial Statements
for the year ended 30 June 2020

1.	STATUTORY INFORMATION
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	COMPLIANCE WITH APPLICABLE REPORTING FRAMEWORK
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	ACCOUNTING POLICIES

	Turnover policy
	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.

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

		Straight line (years)
	Plant and machinery	20
	Fixtures and fittings	3
	Office Equipment	8

	Intangible assets policy
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Inventories policy
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Revenue recognition policy
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue recognition policy

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Deferred tax policy
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax policy

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Government grants and other government assistance policy
	Job Retention Scheme Grants of £70178 were received during the Year

4.	EMPLOYEE INFORMATION

		2020		2019
	Average number of employees during the year	27		30

5.	INTANGIBLE ASSETS

		Total £
	Cost or valuation
	At 01 July 19	9,500
	At 30 June 20	9,500
	Net book value
	At 30 June 20	9,500
	At 30 June 19	9,500

6.	PROPERTY, PLANT AND EQUIPMENT

		Total £
	Cost or valuation
	At 01 July 19	515,596
	Additions	7,116
	At 30 June 20	522,712
	Depreciation and impairment
	At 01 July 19	386,331
	Charge for year	41,226
	At 30 June 20	427,557
	Net book value
	At 30 June 20	95,155
	At 30 June 19	129,264

7.	DEBTORS
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

DEBTORS

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	2020 £	2019 £
Trade debtors / trade receivables	24,800	20,755
Other debtors	26,997	5,513
Prepayments and accrued income	1,148	54,908
Total	52,945	81,176

8.	CREDITORS WITHIN ONE YEAR
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	2020 £	2019 £
Trade creditors / trade payables	30,398	62,624
Taxation and social security	22,418	42,915
Other creditors	85,654	57,902
Total	138,470	163,441

9.	CREDITORS AFTER ONE YEAR

		2020 £		2019 £
	Bank borrowings and overdrafts	122,412		94,513
	Total	122,412		94,513