REGISTERED NUMBER: 09386728 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

BRISTOL CONSPIRACY PUB CO LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Agenda Marketing Holdings Limited

S Burrows

G R P Ferguson

R A Newell

G B Newell

REGISTERED OFFICE:

Bristol Beer Factory Tap Room

291 North Street

Bedminster

Bristol

BS3 1JP

REGISTERED NUMBER:

09386728 (England and Wales)

ACCOUNTANTS:

Richardson Swift

Chartered Accountants

11 Laura Place

Bath

BA2 4BL

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bristol Conspiracy Pub Co Limited for the year ended 30 April 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Bristol Conspiracy Pub Co Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bristol Conspiracy Pub Co Limited and state those matters that we have agreed to state to the Board of Directors of Bristol Conspiracy Pub Co Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bristol Conspiracy Pub Co Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Bristol Conspiracy Pub Co Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bristol Conspiracy Pub Co Limited. You consider that Bristol Conspiracy Pub Co Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bristol Conspiracy Pub Co Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Richardson Swift

Chartered Accountants

11 Laura Place

Bath

BA2 4BL

9 September 2025

FIXED ASSETS

Tangible assets

4

408,926

435,149

CURRENT ASSETS

Stocks

63,831

47,695

Debtors

5

565,781

141,472

Cash at bank and in hand

577,537

488,978

1,207,149

678,145

CREDITORS

Amounts falling due within one year

6

415,172

297,236

NET CURRENT ASSETS

791,977

380,909

TOTAL ASSETS LESS CURRENT LIABILITIES

1,200,903

816,058

CREDITORS

Amounts falling due after more than one year

7

(34,833

)

(80,833

)

PROVISIONS FOR LIABILITIES

9

(48,845

)

(56,164

)

NET ASSETS

1,117,225

679,061

CAPITAL AND RESERVES

Called up share capital

10

87

87

Share premium

7,500

7,500

Retained earnings

1,109,638

671,474

SHAREHOLDERS' FUNDS

1,117,225

679,061

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

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 26 August 2025 and were signed on its behalf by:

S Burrows - Director

G R P Ferguson - Director

1.	STATUTORY INFORMATION

Bristol Conspiracy 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 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with the parent company within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from food and drink sales is recognised when the goods are transferred, net of value added tax.

Tangible fixed assets

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

Long leasehold

-

10% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

Straight line over 3 years

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.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, loans from banks and other third parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Critical accounting estimates and uncertainties

No significant judgements or key assumptions have had to be made by the directors in preparing these financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 60 (2024 - 67 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2024

246,695

361,320

11,241

619,256

Additions

30,801

19,392

5,843

56,036

Disposals

(12,251

)

(7,053

)

(861

)

(20,165

)

At 30 April 2025

265,245

373,659

16,223

655,127

DEPRECIATION

At 1 May 2024

50,188

127,142

6,777

184,107

Charge for year

18,920

49,137

5,062

73,119

Eliminated on disposal

(4,941

)

(5,223

)

(861

)

(11,025

)

At 30 April 2025

64,167

171,056

10,978

246,201

NET BOOK VALUE

At 30 April 2025

201,078

202,603

5,245

408,926

At 30 April 2024

196,507

234,178

4,464

435,149

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,422

2,240

Amounts owed by group undertakings

495,642

75,387

Other debtors

62,717

63,845

565,781

141,472

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

46,000

46,000

Trade creditors

224,008

113,983

Taxation and social security

111,643

85,380

Other creditors

33,521

51,873

415,172

297,236

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

34,833

80,833

8.	SECURED DEBTS

Bank loans of £80,833 (2024:£126,833) are government backed and secured by a legal charge over the long leasehold property.

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

48,845

56,164

Deferred

tax

£

Balance at 1 May 2024

56,164

Accelerated capital allowances

(7,319

)

Balance at 30 April 2025

48,845

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

8,706,250

Ordinary

0.00001

87

87

11.	PARENT COMPANY

The parent company is Bristol Beer Factory Limited.