REGISTERED NUMBER: 08231937 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

BUSHNELL PUB COMPANY LTD

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

504,164

509,356

CURRENT ASSETS

Stocks

6,548

4,612

Debtors

5

3,496

6,340

Cash at bank and in hand

151,020

147,028

161,064

157,980

CREDITORS

Amounts falling due within one year

6

130,739

161,531

NET CURRENT ASSETS/(LIABILITIES)

30,325

(3,551

)

TOTAL ASSETS LESS CURRENT LIABILITIES

534,489

505,805

PROVISIONS FOR LIABILITIES

7

6,000

5,000

NET ASSETS

528,489

500,805

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

528,488

500,804

528,489

500,805

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 director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 December 2025 and were signed by:

M W Bushnell - Director

1.	STATUTORY INFORMATION

Bushnell Pub Company Ltd is a private company, limited by shares , registered in England and Wales. The

company's registered number and registered office address are as below:

Registered number:

08231937

Registered office:

15 West Street

Brighton

East Sussex

BN1 2RL

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover represents the sale of food and drink net of VAT, and is recognised at point of sale.

Tangible fixed assets

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

Freehold property

-

not provided

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation.

The director has assessed the residual value of the freehold property to be substantially the same as the carrying value due to the constant upkeep of the building. Accordingly, it is assessed that the annual depreciation on the property is sufficiently immaterial for provision to be made in the financial statements.

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

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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

The average number of employees during the year was 13 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

480,203

24,795

34,500

469

539,967

Additions

-

820

-

-

820

Disposals

-

(567

)

-

-

(567

)

At 30 September 2025

480,203

25,048

34,500

469

540,220

DEPRECIATION

At 1 October 2024

-

10,346

19,945

320

30,611

Charge for year

-

2,196

3,639

22

5,857

Eliminated on disposal

-

(412

)

-

-

(412

)

At 30 September 2025

-

12,130

23,584

342

36,056

NET BOOK VALUE

At 30 September 2025

480,203

12,918

10,916

127

504,164

At 30 September 2024

480,203

14,449

14,555

149

509,356

5.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,336

3,777

Prepayments and accrued income

2,160

2,563

3,496

6,340

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,995

2,333

Tax

14,887

20,837

Social security and other taxes

1,034

8,943

VAT

20,433

19,823

Other creditors

1,455

3,962

Directors' loan accounts

87,935

105,409

Accruals and deferred income

-

224

130,739

161,531

Loans provided by the director are interest free and repayable on demand.

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

6,000

5,000

Deferred

tax

£

Balance at 1 October 2024

5,000

Accelerated capital allowance

1,000

Balance at 30 September 2025

6,000