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Accounts

PUB QUIZ COMPANY LIMITED - Company Information

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2022-08-01 2023-07-31 11252210 Pub Quiz Company Limited false 11252210 2022-08-01 2023-07-31 11252210 uk-bus:Director1 2022-08-01 2023-07-31 11252210 uk-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 11252210 uk-bus:SmallEntities 2022-08-01 2023-07-31 11252210 uk-bus:FullAccounts 2022-08-01 2023-07-31 11252210 uk-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 11252210 2022-08-01 11252210 2023-07-31 11252210 2022-07-31 xbrli:pure iso4217:GBP 11252210 2021-08-01 2022-07-31
Company Registration Number : 11252210 (England and Wales)
11252210
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2023-07-31
false
Pub Quiz Company Limited
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2022-08-01
Pub Quiz Company Limited
Unaudited filleted financial statements
For the year ended 31 July 2023
Pub Quiz Company Limited
Contents
For the year ended 31 July 2023
CONTENTS PAGE
Company Information 3
Statement of Financial Position 4
Notes to the Financial Statements 5 - 6


Pub Quiz Company Limited
Company Information
For the year ended 31 July 2023
Company registration number 11252210 (England and Wales)
Director Michael Gregory Bourne
Registered office address 5 Wilson & Kennard Yard Market Place
Warminster
Wiltshire
BA12 9AN
UK
Accountant Barnett and Co Accountants Limited
Chartered Management Accountants
24A High Street, Melksham
Wiltshire
SN12 6LA
UK
Pub Quiz Company Limited
Statement of Financial Position
For the year ended 31 July 2023
2023 2022
Notes £ £
Fixed assets
Property, plant and equipment 340 566
6 340 566
Current assets
Debtors 1,709 431
Cash and cash equivalents 819 1,441
2,529 1,872
Current liabilities
Creditors: Amounts falling due within one year (6,341) (1,554)
(6,341) (1,554)
Net current (liabilities)/assets (3,812) 318
Total assets less current liabilities (3,472) 884
Non-current liabilities
Provision for liabilities (65) (108)
Net (liabilities)/assets (3,537) 777
Capital and reserves
Called up share capital 100 100
Retained earnings (3,637) 677
Shareholder's funds (3,537) 777
For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • For the year ended 31 July 2023 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 their responsibility 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 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.
Approved by the Board on 09 December 2023
.............................
Michael Gregory Bourne (Director)
Company registration number: 11252210
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2023-07-31 31 July 2023
2023 2022
£ £
Fixed Assets 340 566
Current Assets 2,515 1,872
Prepayments and accrued income 13 0
Creditors: amounts falling due within one year (6,341) (1,554)
Net current assets (liabilities) (3,812) 318
Total assets less current liabilities (3,472) 884
Provisions for liabilities (65) (108)
Net Assets (liabilities) (3,537) 777
Capital and Reserves (3,537) 777
For the year ending 31/07/2023 the company was entitled to exemption 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. For the year ending 31-07-2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 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 small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 09 December 2023 2023-12-09 and signed on behalf of the board,
.............................
Michael Gregory Bourne
Director
Company registration number: 11252210
Pub Quiz Company Limited
Notes to the Financial Statements
For the year ended 31 July 2023
(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is 5 Wilson and amp; Kennard Yard Market Place, Warminster, Wiltshire, BA12 9AN.

(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Rendering of Services
Revenue from provision of services rendered in the reporting period is recognised when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.
Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.

Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:

Asset class and depreciation rate
Land and Buildings
Plant and Machinery
Short Leasehold Properties
Investment Properties
Long Leasehold Properties
Commercial Vehicles
Fixtures and Fittings
Equipment33% straight line
Motor Cars
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Deferred Tax
A deferred tax asset or liability is recognised for tax recoverable or payable in future periods in respect of transactions and events recognised in the financial statements of current and previous periods.

Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. Timing differences result from the inclusion of come and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

Deferred tax is recognised on all timing differences at the reporting date apart from certain exceptions. Unrelieved tax losses and other deferred tax assets are only recognised 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 liabilities and assets are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

(4) Employees
During the year, the average number of employees including director was 2 (2022 : 2).

(5) Directors advances, credit and guarantees
Overdrawn
Michael Gregory Bourne owed £ 1,696.10 at the period end. Balance of £ 1,696.10 will be repaid by director till 30 April 2024.

(6) Fixed assets
Tangible

£
Cost
As at 01 August 2022679
As at 31 July 2023679
Depreciation/Amortisation
As at 01 August 2022113
For the year226
As at 31 July 2023339
Net book value
As at 31 July 2023340
As at 31 July 2022566