REGISTERED NUMBER: 08676554 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

End Product Inns Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M A Powell

J Cusworth

SECRETARY:

REGISTERED OFFICE:

The Mermaid

98 Hatfield Road

St Albans

Hertfordshire

AL1 3RL

REGISTERED NUMBER:

08676554 (England and Wales)

ACCOUNTANTS:

P D & Co (2003) Limited T/A Parbery Davies & Co

Three Counties House

18a Victoria Street

Dunstable

Bedfordshire

LU6 3BA

FIXED ASSETS

Tangible assets

4

41,853

47,439

CURRENT ASSETS

Stocks

56,567

61,840

Debtors

5

23,041

32,450

Cash at bank and in hand

786,445

708,957

866,053

803,247

CREDITORS

Amounts falling due within one year

6

230,605

238,809

NET CURRENT ASSETS

635,448

564,438

TOTAL ASSETS LESS CURRENT LIABILITIES

677,301

611,877

PROVISIONS FOR LIABILITIES

10,463

11,860

NET ASSETS

666,838

600,017

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

666,738

599,917

SHAREHOLDERS' FUNDS

666,838

600,017

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 3 November 2025 and were signed on its behalf by:

J Cusworth - Director

1.	STATUTORY INFORMATION

End Product Inns 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.

Turnover

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

Tangible fixed assets

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

Plant and machinery etc

-

50% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 46 (2024 - 51 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

43,575

12,625

90,341

1,134

147,675

Additions

-

2,135

2,594

-

4,729

At 30 September 2025

43,575

14,760

92,935

1,134

152,404

DEPRECIATION

At 1 October 2024

6,504

11,903

80,788

1,041

100,236

Charge for year

2,767

1,428

6,074

46

10,315

At 30 September 2025

9,271

13,331

86,862

1,087

110,551

NET BOOK VALUE

At 30 September 2025

34,304

1,429

6,073

47

41,853

At 30 September 2024

37,071

722

9,553

93

47,439

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

17,100

17,100

Prepayments

5,941

15,350

23,041

32,450

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

15,584

16,547

Tax

80,336

94,489

Social security and other taxes

13,459

5,247

Pension payments

411

343

VAT

63,469

61,417

Other creditors

-

175

Directors' current accounts

27,255

36,147

Accrued expenses

30,091

24,444

230,605

238,809