MBB Pubs Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12640597

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		39,826		41,826
Tangible Assets	5		43,117		43,323

			82,943		85,149
CURRENT ASSETS
Stocks	6	22,000		34,000
Debtors	7	57,774		19,487
Cash at bank and in hand		66,930		50,112

		146,704		103,599
Creditors: Amounts Falling Due Within One Year	8	(845,060 )		(691,135 )

NET CURRENT ASSETS (LIABILITIES)			(698,356 )		(587,536 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(615,413 )		(502,387 )

Creditors: Amounts Falling Due After More Than One Year	9		(297,703 )		(201,768 )

NET LIABILITIES			(913,116 )		(704,155 )

CAPITAL AND RESERVES
Called up share capital	10		110,000		110,002
Profit and Loss Account			(1,023,116 )		(814,157 )

SHAREHOLDERS' FUNDS			(913,116)		(704,155)

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MBB Pubs Limited

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 2025 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Richard Holmes

Director

20/08/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

MBB Pubs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12640597 . The registered office is 10 Peas Hill, Cambridge, CB2 3PP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of the length of the lease.

2.4. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Length of lease
Plant & Machinery	9
Motor Vehicles	5
Fixtures & Fittings	3
Computer Equipment	3

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 46 (2024: 56)

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MBB Pubs Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

4. Intangible Assets

	Goodwill	Development Costs	Total
	£	£	£
Cost
As at 1 July 2024	45,000	4,991	49,991

As at 30 June 2025	45,000	4,991	49,991

Amortisation
As at 1 July 2024	7,350	815	8,165
Impairment losses	1,800	200	2,000

As at 30 June 2025	9,150	1,015	10,165

Net Book Value
As at 30 June 2025	35,850	3,976	39,826

As at 1 July 2024	37,650	4,176	41,826

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 July 2024	1,000	21,171	37,701	4,090	63,962
Additions	-	5,747	579	-	6,326

As at 30 June 2025	1,000	26,918	38,280	4,090	70,288

Depreciation
As at 1 July 2024	227	2,997	13,968	3,447	20,639
Provided during the period	55	2,025	3,809	643	6,532

As at 30 June 2025	282	5,022	17,777	4,090	27,171

Net Book Value
As at 30 June 2025	718	21,896	20,503	-	43,117

As at 1 July 2024	773	18,174	23,733	643	43,323

6. Stocks

	2025	2024
	£	£
Stock - Food	10,000	12,000
Stock - Beverage	12,000	22,000

	22,000	34,000

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MBB Pubs Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	1
Prepayments and accrued income	57,774	19,486

	57,774	19,487

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	196,947	91,325
Bank loans and overdrafts	159,502	233,194
Other taxes and social security	123,297	120,076
VAT	247,526	180,659
Net wages	43,344	890
Service Charge	1,847	3,385
Accruals and deferred income	72,597	61,606

	845,060	691,135

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Loan - Investors	297,703	201,768

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	110,000	110,002

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