Beer House Micro Pubs Ltd 31/07/2025 iXBRL

Company registration number: 09144032

Beer House Micro Pubs Ltd

Unaudited financial statements

31 July 2025

Beer House Micro Pubs Ltd

Contents

Directors and other information

Directors report

Statement of comprehensive income

Statement of financial position

Notes to the financial statements

Beer House Micro Pubs Ltd

Directors and other information


	Directors
		Mrs Sarah Clarke
		Mr Jonathan Shapiro


	Company number	09144032


	Registered office	43a St Marys Road
		Market Harborough
		Leicestershire
		LE16 7DS


	Business address	76b St Marys Road
		Market Harborough
		Leicestershire
		LE16 7DX


	Accountants	Ellipse Accountants
		43a St Marys Road
		Market Harborough
		Leicestershire
		LE16 7DS

Beer House Micro Pubs Ltd

Directors report

Year ended 31 July 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 July 2025.

Directors

The directors who served the company during the year were as follows:


Mrs Sarah Clarke
Mr Jonathan Shapiro

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 09 October 2025 and signed on behalf of the board by:

Mr Jonathan Shapiro

Director

Beer House Micro Pubs Ltd

Statement of comprehensive income

Year ended 31 July 2025

		2025	2024
	Note	£	£


Turnover		424,508	361,650
Change in stocks of finished goods and in work in progress		( 176,855)	( 160,366)
		_______	_______
		247,653	201,284

Other external charges		122	( 234)
Staff costs		( 129,368)	( 116,635)
Depreciation and other amounts written off tangible and intangible fixed assets		( 3,882)	( 3,134)
Other operating expenses		( 59,776)	( 53,292)
		_______	_______
Operating profit		54,749	27,989

Other interest receivable and similar income		506	125
Interest payable and similar expenses		( 508)	( 474)
		_______	_______
Profit before taxation		54,747	27,640

Tax on profit		( 8,611)	( 5,303)
		_______	_______
Profit for the financial year and total comprehensive income		46,136	22,337
		_______	_______

All the activities of the company are from continuing operations.

Beer House Micro Pubs Ltd

Statement of financial position

31 July 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	6	11,644		9,546
		_______		_______
			11,644		9,546

Current assets
Stocks		14,132		10,641
Debtors	7	2,100		2,100
Cash at bank and in hand		79,618		48,624
		_______		_______
		95,850		61,365
Creditors: amounts falling due
within one year	8	( 41,938)		( 38,091)
		_______		_______
Net current assets			53,912		23,274
			_______		_______
Total assets less current liabilities			65,556		32,820

			_______		_______
Net assets			65,556		32,820
			_______		_______

Capital and reserves
Called up share capital			15,000		15,000
Profit and loss account			50,556		17,820
			_______		_______
Shareholders funds			65,556		32,820
			_______		_______

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements were approved by the board of directors and authorised for issue on 09 October 2025 , and are signed on behalf of the board by:

Mr Jonathan Shapiro

Director

Company registration number: 09144032

Beer House Micro Pubs Ltd

Notes to the financial statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 43a St Marys Road, Market Harborough, Leicestershire, LE16 7DS.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Staff costs

The average number of persons employed by the company during the year amounted to Nil (2024: 6 ).

The aggregate payroll costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	124,571	113,502
Social security costs	2,656	1,104
Other pension costs	2,141	2,029
	_______	_______
	129,368	116,635
	_______	_______

5. Profit before taxation

Profit before taxation is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible assets	3,882	3,134
	_______	_______

6. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 August 2024	17,303	27,275	44,578
Additions	4,457	1,525	5,982
	_______	_______	_______
At 31 July 2025	21,760	28,800	50,560
	_______	_______	_______
Depreciation
At 1 August 2024	15,382	19,652	35,034
Charge for the year	1,595	2,287	3,882
	_______	_______	_______
At 31 July 2025	16,977	21,939	38,916
	_______	_______	_______
Carrying amount
At 31 July 2025	4,783	6,861	11,644
	_______	_______	_______
At 31 July 2024	1,921	7,623	9,544
	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Other debtors	2,100	2,100
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	3,155	5,962
Trade creditors	15,541	10,683
Corporation tax	8,624	3,810
Social security and other taxes	9,481	12,539
Other creditors	5,137	5,097
	_______	_______
	41,938	38,091
	_______	_______

9. Directors advances, credits and guarantees