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LITTLE ORCHARD PUBS LTD

Registered Number
13410022
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

LITTLE ORCHARD PUBS LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | CZOPOR, Joel Andre
| CZOPOR, Susannah Lucy

Registered Address | The Tichborne Arms
| Tichborne
| Alresford
| SO24 0NA

Registered Number | 13410022 (England and Wales)

LITTLE ORCHARD PUBS LTD
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets |  |  |  | 333,028 |  |  |  | 353,677
|  |  |  | 333,028 |  |  |  | 353,677
Current assets |  |  |  |  |  |  |  |
Stocks |  | 13,801 |  |  |  | 14,515 |  |
Debtors |  | 11,868 |  |  |  | 16,715 |  |
Cash at bank and on hand |  | 191,448 |  |  |  | 239,072 |  |
|  | 217,117 |  |  |  | 270,302 |  |
Creditors amounts falling due within one year | 3 | (506,272) |  |  |  | (599,634) |  |
Net current assets (liabilities) |  |  |  | (289,155) |  |  |  | (329,332)
Total assets less current liabilities |  |  |  | 43,873 |  |  |  | 24,345
Net assets |  |  |  | 43,873 |  |  |  | 24,345
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 3 |  |  |  | 3
Profit and loss account |  |  |  | 43,870 |  |  |  | 24,342
Shareholders' funds |  |  |  | 43,873 |  |  |  | 24,345

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 4 November 2025, and are signed on its behalf by:
CZOPOR, Joel Andre Director Registered Company No. 13410022

LITTLE ORCHARD PUBS LTD
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 40 |  | 30

3. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 93,973 |  | 75,797
| Bank borrowings and overdrafts | 302,315 |  | 422,448
| Taxation and social security | 26,318 |  | 49,111
| Accrued liabilities and deferred income | 83,666 |  | 52,278
| Total | 506,272 |  | 599,634

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.