Registration number: 13703725

The Mulberry Pub Limited

Contents

Company Information	1
Director's Report	2
Accountants' Report	3
Profit and Loss Account	4
Statement of Comprehensive Income	5
Balance Sheet	6
Statement of Changes in Equity	7
Notes to the Unaudited Financial Statements	8 to 11

The Mulberry Pub Limited

Company Information

Director

Mr D Sargison

Registered office

30 Main Road East Hagbourne Didcot OX11 9LN

Accountants

GC Professional Services Limited 24 Southfield Polegate East Sussex BN26 5LX

The Mulberry Pub Limited

Director's Report for the Year Ended 31 October 2024

The director presents his report and the financial statements for the year ended 31 October 2024.

Director of the company

The director who held office during the year was as follows:

Mr D Sargison

Principal activity

The principal activity of the company is public house and bar restaurant

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 31 October 2025
 

......................................... Mr D Sargison Director

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
The Mulberry Pub Limited
for the Year Ended 31 October 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Mulberry Pub Limited for the year ended 31 October 2024 as set out on pages 4 to 11 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of The Mulberry Pub Limited, as a body, in accordance with the terms of our engagement letter dated 27 March 2025. Our work has been undertaken solely to prepare for your approval the accounts of The Mulberry Pub Limited and state those matters that we have agreed to state to the Board of Directors of The Mulberry Pub Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Mulberry Pub Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that The Mulberry Pub Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of The Mulberry Pub Limited. You consider that The Mulberry Pub 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 accounts of The Mulberry Pub 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 accounts.

......................................

GC Professional Services Limited
24 Southfield
Polegate
East Sussex
BN26 5LX

31 October 2025

The Mulberry Pub Limited

Profit and Loss Account for the Year Ended 31 October 2024

	Note	2024 £	2023 £
Turnover		845,575	882,376
Cost of sales		(383,083)	(429,517)
Gross profit		462,492	452,859
Administrative expenses		(450,795)	(463,600)
Operating profit/(loss)		11,697	(10,741)
Profit/(loss) before tax		11,697	(10,741)
Profit/(loss) for the financial year		11,697	(10,741)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

The Mulberry Pub Limited

Statement of Comprehensive Income for the Year Ended 31 October 2024

	2024 £	2023 £
Profit/(loss) for the year	11,697	(10,741)
Total comprehensive income for the year	11,697	(10,741)

The Mulberry Pub Limited

(Registration number: 13703725)
Balance Sheet as at 31 October 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	40,903	54,865
Current assets
Debtors	5	89,043	83,035
Cash at bank and in hand		29,601	46,612
		118,644	129,647
Creditors: Amounts falling due within one year	6	(147,509)	(184,171)
Net current liabilities		(28,865)	(54,524)
Net assets		12,038	341
Capital and reserves
Called up share capital	7	2	2
Retained earnings		12,036	339
Shareholders' funds		12,038	341

For the financial year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

Approved and authorised by the director on 31 October 2025
 

......................................... Mr D Sargison Director

The Mulberry Pub Limited

Statement of Changes in Equity for the Year Ended 31 October 2024

	Share capital £	Retained earnings £	Total £
At 1 November 2023	2	339	341
Profit for the year	-	11,697	11,697
At 31 October 2024	2	12,036	12,038

	Share capital £	Retained earnings £	Total £
At 1 November 2022	2	11,080	11,082
Loss for the year	-	(10,741)	(10,741)
At 31 October 2023	2	339	341

The Mulberry Pub Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
30 Main Road
East Hagbourne
Didcot
OX11 9LN

These financial statements were authorised for issue by the director on 31 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

The Mulberry Pub Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 14 (2023 - 10).

The Mulberry Pub Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Other tangible assets  £	Total £
Cost or valuation
At 1 November 2023	88,141	274	733	89,148
At 31 October 2024	88,141	274	733	89,148
Depreciation
At 1 November 2023	33,779	137	367	34,283
Charge for the year	13,710	69	183	13,962
At 31 October 2024	47,489	206	550	48,245
Carrying amount
At 31 October 2024	40,652	68	183	40,903
At 31 October 2023	54,362	137	366	54,865

5

Debtors

Current	2024 £	2023 £
Prepayments	161,000	161,000
Other debtors	(71,957)	(77,965)
	89,043	83,035

6

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Due within one year
Loans and borrowings	8	-	53,000
Trade creditors		41,534	44,065
Taxation and social security		36,728	29,952
Other creditors		69,247	57,154
		147,509	184,171

7	Share capital

Allotted, called up and fully paid shares

The Mulberry Pub Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

	2024		2023
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2

8	Loans and borrowings

Current loans and borrowings

	2024 £	2023 £
Bank borrowings	-	53,000