REGISTERED NUMBER: 15721906 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

15 MAY 2024 TO 31 MARCH 2025

FOR

EIGHT BELLS HAWKHURST LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Daltrey

O S Neilson

C J Rule

REGISTERED OFFICE:

The Moor

Hawkhurst

Cranbrook

Kent

TN18 4NX

REGISTERED NUMBER:

15721906 (England and Wales)

ACCOUNTANTS:

Honey Barrett Limited

Chartered Accountants

Pharmacy Chambers

High Street

Wadhurst

East Sussex

TN5 6AP

FIXED ASSETS

Tangible assets

5

64,774

CURRENT ASSETS

Stocks

6

8,700

Debtors

7

42,827

Cash at bank and in hand

27,860

79,387

CREDITORS

Amounts falling due within one year

8

229,692

NET CURRENT LIABILITIES

(150,305

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(85,531

)

CAPITAL AND RESERVES

Called up share capital

11

100

Retained earnings

(85,631

)

SHAREHOLDERS' FUNDS

(85,531

)

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

The members have not required the company to obtain an audit of its financial statements for the period 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.

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 1 December 2025 and were signed on its behalf by:

C J Rule - Director

1.	STATUTORY INFORMATION

Eight Bells Hawkhurst 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Improvements to property

-

In accordance with lease term

Computer equipment

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Equipment

-

20% on reducing balance

All assets are initially recorded at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities, like trade and other accounts receivable and payable, loans from banks and other third parties and loans to / from related parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the present value of the future cash flows and subsequently measured at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted transaction price less any impairment.

If the arrangements of a short term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of the estimated cash flows discounted at the asset's original effective rate.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet and measured as detailed above.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Finance costs are charged to the profit and loss over the term of the financial asset / liability using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

Taxation

Taxation for the period 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.

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 period 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.

Going concern

The accounts have been prepared on a going concern basis not withstanding the excess of current liabilities over current assets. The directors have confirmed their intention to continue their support to the company for the foreseeable future.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 13 .

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Computer

and

property

equipment

fittings

Equipment

Totals

£

£

£

£

£

COST

Additions

31,781

466

12,526

29,248

74,021

At 31 March 2025

31,781

466

12,526

29,248

74,021

DEPRECIATION

Charge for period

1,855

82

2,192

5,118

9,247

At 31 March 2025

1,855

82

2,192

5,118

9,247

NET BOOK VALUE

At 31 March 2025

29,926

384

10,334

24,130

64,774

6.

STOCKS

£

Stocks

8,700

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

2,647

Deferred tax asset

27,667

Prepayments and accrued income

12,513

42,827

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other loans (see note 9)

13,870

Trade creditors

39,597

Amounts owed to group undertakings

31,196

PAYE and social security

8,455

VAT

16,941

Other creditors

747

Directors' current accounts

112,386

Accruals and deferred income

6,500

229,692

9.

LOANS

An analysis of the maturity of loans is given below:

£

Amounts falling due within one year or on demand:

Other loans

13,870

10.	DEFERRED TAX

£

Credit to Profit and loss account during period

(27,667

)

Balance at 31 March 2025

(27,667

)

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100

100 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.

12.	RELATED PARTY DISCLOSURES

The company is a wholly-owned subsidiary of One Over The Eight Pub Group Limited. At 31st March 2025, the company owed £31,196 to the parent company; this amount is interest free and repayable on demand.

13.	ULTIMATE CONTROLLING PARTY

The company is a wholly-owned subsidiary of One Over The Eight Pub Group Ltd, which is itself owned jointly by the three directors, none of whom has overall ultimate control.