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REGISTERED NUMBER: 08676554 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

End Product Inns Limited

End Product Inns Limited (Registered number: 08676554)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


End Product Inns Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: M A Powell
J Cusworth





SECRETARY:





REGISTERED OFFICE: The Mermaid
98 Hatfield Road
St Albans
Hertfordshire
AL1 3RL





REGISTERED NUMBER: 08676554 (England and Wales)





ACCOUNTANTS: P D & Co (2003) Limited T/A Parbery Davies & Co
Three Counties House
18a Victoria Street
Dunstable
Bedfordshire
LU6 3BA

End Product Inns Limited (Registered number: 08676554)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 47,439 54,473

CURRENT ASSETS
Stocks 61,840 59,841
Debtors 5 32,450 19,854
Cash at bank and in hand 708,957 634,819
803,247 714,514
CREDITORS
Amounts falling due within one year 6 238,809 263,526
NET CURRENT ASSETS 564,438 450,988
TOTAL ASSETS LESS CURRENT
LIABILITIES

611,877

505,461

PROVISIONS FOR LIABILITIES 11,860 3,659
NET ASSETS 600,017 501,802

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 599,917 501,702
SHAREHOLDERS' FUNDS 600,017 501,802

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

End Product Inns Limited (Registered number: 08676554)

Balance Sheet - continued
30 September 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 October 2024 and were signed on its behalf by:





J Cusworth - Director


End Product Inns Limited (Registered number: 08676554)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

End Product Inns 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 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.
Plant and machinery etc - 50% on reducing balance

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

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 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 51 (2023 - 50 ) .

End Product Inns Limited (Registered number: 08676554)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Computer
leasehold machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 43,575 12,198 84,549 1,134 141,456
Additions - 427 5,792 - 6,219
At 30 September 2024 43,575 12,625 90,341 1,134 147,675
DEPRECIATION
At 1 October 2023 3,737 11,063 71,234 949 86,983
Charge for year 2,767 840 9,554 92 13,253
At 30 September 2024 6,504 11,903 80,788 1,041 100,236
NET BOOK VALUE
At 30 September 2024 37,071 722 9,553 93 47,439
At 30 September 2023 39,838 1,135 13,315 185 54,473

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other debtors 17,100 17,100
Prepayments 15,350 2,754
32,450 19,854

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 16,547 30,888
Tax 94,489 61,572
Social security and other taxes 5,247 5,795
Pension payments 343 381
VAT 61,417 62,684
Other creditors 175 45
Directors' current accounts 36,147 78,133
Accrued expenses 24,444 24,028
238,809 263,526