Company registration number 13249576 (England and Wales)
TINY REBEL BARS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
TINY REBEL BARS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
TINY REBEL BARS LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
245,845
312,766
Current assets
Stocks
47,106
65,302
Debtors
4
116,808
106,847
Cash at bank and in hand
106,349
181,950
270,263
354,099
Creditors: amounts falling due within one year
5
(384,191)
(551,153)
Net current liabilities
(113,928)
(197,054)
Total assets less current liabilities
131,917
115,712
Provisions for liabilities
(49,468)
(62,279)
Net assets
82,449
53,433
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
82,349
53,333
Total equity
82,449
53,433

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 18 September 2025 and are signed on its behalf by:
Mr B Cummings
Director
Company registration number 13249576 (England and Wales)
TINY REBEL BARS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -
1
Accounting policies
Company information

Tiny Rebel Bars Limited is a private company limited by shares incorporated in England and Wales. The registered office is Wern Industrial Estate, Chartist Drive, Rogerstone, Newport, NP10 9FQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, the principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Tiny Rebel Limited. These consolidated financial statements are available from its registered office, Wern Industrial Estate, Chartist Drive, Rogerstone, Newport, NP10 9FQ.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the supply of bar and food products is recognised when the company supplies the products to the customers.

1.3
Tangible fixed assets

Tangible fixed assets are m easured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% Straight line
Computers
20% Straight line
TINY REBEL BARS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 3 -
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

TINY REBEL BARS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 4 -
1.9
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
87
97
3
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 January 2024
535,430
2,700
538,130
Additions
46,039
-
0
46,039
Disposals
(6,203)
-
0
(6,203)
At 31 December 2024
575,266
2,700
577,966
Depreciation and impairment
At 1 January 2024
224,869
495
225,364
Depreciation charged in the year
109,319
540
109,859
Eliminated in respect of disposals
(3,102)
-
0
(3,102)
At 31 December 2024
331,086
1,035
332,121
Carrying amount
At 31 December 2024
244,180
1,665
245,845
At 31 December 2023
310,561
2,205
312,766
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
28,765
100,766
Amounts owed by group undertakings
55,283
-
0
Other debtors
32,760
6,081
116,808
106,847
TINY REBEL BARS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 5 -
5
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
119,707
121,109
Amounts owed to group undertakings
-
0
113,684
Corporation tax
-
0
19,298
Other taxation and social security
94,039
130,052
Other creditors
170,445
167,010
384,191
551,153
6
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
7
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2024 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Mr John Griffiths
Statutory Auditor:
UHY Hacker Young
Date of audit report:
18 September 2025
TINY REBEL BARS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 6 -
8
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

Other information

The company has taken advantage of the exemption available in accordance with FRS 102 Section 33 'Related party disclosures' not to disclose transactions entered into between two or more members of a group, as the company is a wholly owned subsidiary undertaking of the group to which they are party to the transactions.

At the period end, an amount of £55,283 (2023: £113,684 owed to) was owed by Tiny Rebel Limited, its parent company. This amount is included in debtors (2023: included in creditors: amounts falling due within one year).

During the year, the company made purchases of £10,293 (2023: £1,859) and sales of £1,952 (2023: £nil) from Evol (Wales) Limited.

At the year end, the company owed £4,216 (2023: £nil) to Evol (Wales) Limited. This amount is included in creditors: amounts falling due within one year.

During the year, the company made purchases of £7,749 (2023: £6,749) and sales of £388 (2023: £2,359) to Whitehead Building Services Limited, a subsidiary of Evol (Wales) Limited.

At the year end, the company owed £5,947 (2023: £299 was owed by) to Whitehead Building Services Limited. This amount is included in creditors: amounts falling due within one year (2023: included in debtors).

9
Parent company

The immediate and ultimate parent undertaking and controlling party is Tiny Rebel Limited, a company incorporated in England and Wales. This is also the parent of the largest and smallest group in which the results of the company are consolidated. Copies of the group financial statements of Tiny Rebel Limited are available from its registered office; Wern Industrial Estate, Rogerstone, Newport, Gwent, NP10 9FQ.

There is no ultimate controlling party.

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