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REGISTERED NUMBER: 12259660 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

NATURAL PUBS LIMITED

NATURAL PUBS LIMITED (REGISTERED NUMBER: 12259660)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

NATURAL PUBS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | S A Gleeson

| H D D Kaufman

| J Jones

| R Webster-Shaw

| REGISTERED OFFICE: | 55 Loudoun Road

| St. John's Wood

| London

| NW8 0DL

| REGISTERED NUMBER: | 12259660 (England and Wales)

| ACCOUNTANTS: | MGR Weston Kay LLP

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

NATURAL PUBS LIMITED (REGISTERED NUMBER: 12259660)

BALANCE SHEET

31 MARCH 2025

| 31.3.25 |  | 31.3.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 156,056 |  | 201,075 |  |

CURRENT ASSETS

Stocks | 73,905 |  | 65,726 |  |

Debtors | 5 | 43,348 |  | 113,483 |  |

Cash at bank and in hand | 158,767 |  | 185,454 |  |

276,020 |  | 364,663 |  |

CREDITORS

Amounts falling due within one year | 6 | (251,760 | ) | (299,350 | ) |

NET CURRENT ASSETS | 24,260 |  | 65,313 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 180,316 |  | 266,388 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (1,714 | ) | (13,025 | ) |

PROVISIONS FOR LIABILITIES | (6,412 | ) | (6,466 | ) |

NET ASSETS | 172,190 |  | 246,897 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 172,090 |  | 246,797 |  |

SHAREHOLDERS' FUNDS | 172,190 |  | 246,897 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

NATURAL PUBS LIMITED (REGISTERED NUMBER: 12259660)

BALANCE SHEET - continued

31 MARCH 2025

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 November 2025 and were signed on its behalf by:

R Webster-Shaw - Director

NATURAL PUBS LIMITED (REGISTERED NUMBER: 12259660)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Natural Pubs 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.

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

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 represents amounts receivable for food and beverages sold net of VAT. Turnover is recognised at the point of sale to the customer.

| Tangible fixed assets

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, 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:

| Leasehold land and buildings |  | Over the life of the lease |  |

| Leasehold improvements |  | Over the life of the lease |  |

| Fixtures and fittings |  | 33% Reducing balance |  |

| Computers |  | 33% Reducing balance |  |

| 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.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

NATURAL PUBS LIMITED (REGISTERED NUMBER: 12259660)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| 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 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 except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

| 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.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 30 (2024 - 33 ) .

NATURAL PUBS LIMITED (REGISTERED NUMBER: 12259660)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Long |  | and |  | Computer |

| leasehold |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024 | 299,505 |  | 78,313 |  | 2,730 |  | 380,548 |  |

| Additions | - |  | 9,071 |  | 603 |  | 9,674 |  |

| At 31 March 2025 | 299,505 |  | 87,384 |  | 3,333 |  | 390,222 |  |

| DEPRECIATION

| At 1 April 2024 | 124,294 |  | 53,061 |  | 2,118 |  | 179,473 |  |

| Charge for year | 44,803 |  | 9,553 |  | 337 |  | 54,693 |  |

| At 31 March 2025 | 169,097 |  | 62,614 |  | 2,455 |  | 234,166 |  |

| NET BOOK VALUE

| At 31 March 2025 | 130,408 |  | 24,770 |  | 878 |  | 156,056 |  |

| At 31 March 2024 | 175,211 |  | 25,252 |  | 612 |  | 201,075 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 13,960 |  | 48,452 |  |

| Amounts owed by group undertakings | 1,230 |  | 1,230 |  |

| Other debtors | 28,158 |  | 63,801 |  |

43,348 |  | 113,483 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts (see note 8) | 11,252 |  | 29,585 |  |

| Trade creditors | 54,111 |  | 76,273 |  |

| Taxation and social security | 136,432 |  | 176,184 |  |

| Other creditors | 49,965 |  | 17,308 |  |

251,760 |  | 299,350 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans (see note 8) | 1,714 |  | 13,025 |  |

| Bank loans of £12,966 (2024: £29,585) are secured by fixed and floating charges over the company's assets.

NATURAL PUBS LIMITED (REGISTERED NUMBER: 12259660)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

8. | LOANS

| An analysis of the maturity of loans is given below:

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 11,252 |  | 29,585 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 1,714 |  | 13,025 |  |

9. | LEASING AGREEMENTS

| Operating lease commitments

| Lessee

| At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

|  | 31.3.25 |  |  | 31.3.24 |  |

|  | £ |  |  | £ |  |

|  | 380,890 |  |  | 447,890 |  |

10. | RELATED PARTY DISCLOSURES

| At the year end, the directors owed the company £309 (2024: £287).