REGISTERED NUMBER: 07323160 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Yummy Pubs Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

A Pender

REGISTERED OFFICE:

147a High Street

Waltham Cross

EN8 7AP

REGISTERED NUMBER:

07323160 (England and Wales)

ACCOUNTANTS:

Thickbroom Coventry Limited

Chartered Accountants

147a High Street

Waltham Cross

EN8 7AP

The following reproduces the text of the report prepared for the director 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Director's Report 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 Yummy Pubs Ltd for the year ended 31 December 2024 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position 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 director of Yummy Pubs Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Yummy Pubs Ltd and state those matters that we have agreed to state to the director of Yummy Pubs Ltd 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 Yummy Pubs Ltd and its director for our work or for this report.

It is your duty to ensure that Yummy Pubs Ltd 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 Yummy Pubs Ltd. You consider that Yummy Pubs Ltd 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 Yummy Pubs Ltd. 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.

Thickbroom Coventry Limited

Chartered Accountants

147a High Street

Waltham Cross

EN8 7AP

29 September 2025

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

350,362

338,231

350,362

338,231

CURRENT ASSETS

Stocks

47,771

41,720

Debtors

6

427,552

329,318

Investments

7

65,600

65,600

Cash at bank

293,323

144,155

834,246

580,793

CREDITORS

Amounts falling due within one year

8

(727,366

)

(580,139

)

NET CURRENT ASSETS

106,880

654

TOTAL ASSETS LESS CURRENT LIABILITIES

457,242

338,885

CAPITAL AND RESERVES

Called up share capital

10

4,002

4,002

Retained earnings

453,240

334,883

SHAREHOLDERS' FUNDS

457,242

338,885

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 applicable to companies subject to the small companies regime.

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

The financial statements were approved by the director and authorised for issue on 29 September 2025 and were signed by:

A Pender - Director

1.	STATUTORY INFORMATION

Yummy Pubs Ltd 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 wholly owned subsidiaries 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Fixtures and fittings

-

straight line per annum over 34 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 Statement of Income and Retained Earnings, 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 statement of financial position date.

Hire purchase and leasing commitments

Property, plant and equipment acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future finance charges, are included in creditors.

Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 46 (2023 - 48 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2024

and 31 December 2024

12,210

AMORTISATION

At 1 January 2024

and 31 December 2024

12,210

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

leasehold

fittings

Totals

£

£

£

COST

At 1 January 2024

167,841

438,598

606,439

Additions

13,773

52,727

66,500

At 31 December 2024

181,614

491,325

672,939

DEPRECIATION

At 1 January 2024

22,677

245,531

268,208

Charge for year

22,238

32,131

54,369

At 31 December 2024

44,915

277,662

322,577

NET BOOK VALUE

At 31 December 2024

136,699

213,663

350,362

At 31 December 2023

145,164

193,067

338,231

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

(19,393

)

(6,448

)

Amounts owed by group undertakings

418,336

301,898

Other debtors

28,609

33,868

427,552

329,318

7.	CURRENT ASSET INVESTMENTS

2024

2023

£

£

Shares in group undertakings

65,600

65,600

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

204,349

197,676

Amounts owed to group undertakings

57,824

57,824

Taxation and social security

185,867

108,682

Other creditors

279,326

215,957

727,366

580,139

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2024

2023

£

£

Within one year

4,792

-

Between one and five years

4,792

-

9,584

-

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

4,002

Ordinary

£1

4,002

4,002

11.	ULTIMATE CONTROLLING PARTY

The parent company, Yummy Collection Limited, is considered to be the ultimate controlling party. The registered office of Yummy Collection Limited is 147a High Street, Waltham Cross, Hertfordshire, EN8 7AP.