Whitewater Pub Co. Limited - Accounts to registrar - small 17.1.1

REGISTERED NUMBER: 07109842 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2016

for

Whitewater Pub Co. Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S Cox

SECRETARY:

S Hanlon

REGISTERED OFFICE:

Union

88-90 George Street

London

W1U 8PA

REGISTERED NUMBER:

07109842 (England and Wales)

ACCOUNTANTS:

Mariana

100 Cannon Street

London

EC4N 6EU

CURRENT ASSETS

Debtors

4

351,632

Prepayments and accrued income

49,315

Cash at bank

94

401,041

CREDITORS

Amounts falling due within one year

5

1,207,085

NET CURRENT LIABILITIES

(806,044

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(806,044

)

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

(806,045

)

SHAREHOLDERS' FUNDS

(806,044

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2016 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 of Part 15 of the Companies Act 2006 relating to small companies.

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

The financial statements were approved by the director on 19 July 2017 and were signed by:

S Cox - Director

1.	STATUTORY INFORMATION

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

Changes in accounting policies

For previous accounting periods the company has prepared its accounts under IFRS. On 25 October 2013, the

company's immediate parent company, Kicking Horse Limited, was transferred to a new owner, resulting in the

company no longer being part of a medium or large sized group.

The company has therefore taken advantage of the option provided in The Companies and Limited Liability

Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012 to

prepare its accounts under the FRSSE for this and future accounting periods.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,

value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 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.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from

those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that

have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the

timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the

lease.

3.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2016

and 31 December 2016

171,757

12,314

184,071

DEPRECIATION

At 1 January 2016

and 31 December 2016

171,757

12,314

184,071

NET BOOK VALUE

At 31 December 2016

-

-

-

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

351,632

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

1,191,324

Taxation and social security

15,761

1,207,085