Hawkshead Pub Company Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05235049 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

HAWKSHEAD PUB COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

P Entwistle

SECRETARY:

Mrs S M Entwistle

REGISTERED OFFICE:

Vantage House

3 East Terrace Business Park

Euxton Lane, Euxton

Chorley

Lancashire

PR7 6TB

REGISTERED NUMBER:

05235049 (England and Wales)

ACCOUNTANTS:

Studholme-Bell Limited

Chartered Certified Accountants

Vantage House

3 East Terrace Business Park

Euxton Lane, Euxton

Chorley

Lancashire

PR7 6TB

FIXED ASSETS

Intangible assets

4

1,000

7,000

Tangible assets

5

126,483

129,477

127,483

136,477

CURRENT ASSETS

Stocks

6,000

Cash at bank and in hand

14,702

8,699

20,702

14,699

CREDITORS

Amounts falling due within one year

6

121,985

61,653

NET CURRENT LIABILITIES

(101,283

)

(46,954

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

26,200

89,523

CREDITORS

Amounts falling due after more than one
year

7

15,772

(24,350

)

PROVISIONS FOR LIABILITIES

(999

)

(605

)

NET ASSETS

40,973

64,568

CAPITAL AND RESERVES

Called up share capital

10,000

Retained earnings

30,973

54,568

40,973

64,568

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 December 2025 and were signed by:

P Entwistle - Director

1.	STATUTORY INFORMATION

Hawkshead Pub Company 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

The principle accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year and have also been consistently applied within the same accounts.

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets

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

Land and buildings

-

2% on cost

Plant and machinery etc

-

15% on cost

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.

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 directors are satisfied at the time of approving the financial statements that the company has adequate resources to continue to operate for the foreseeable future and as such, continues to adopt the going concern basis in preparing the financial statements

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2023

and 30 September 2024

120,000

AMORTISATION

At 1 October 2023

113,000

Charge for year

6,000

At 30 September 2024

119,000

NET BOOK VALUE

At 30 September 2024

1,000

At 30 September 2023

7,000

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 October 2023

206,283

23,117

229,400

Additions

-

2,040

At 30 September 2024

206,283

25,157

231,440

DEPRECIATION

At 1 October 2023

79,668

20,255

99,923

Charge for year

4,126

908

5,034

At 30 September 2024

83,794

21,163

104,957

NET BOOK VALUE

At 30 September 2024

122,489

3,994

126,483

At 30 September 2023

126,615

2,862

129,477

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

Bank loans and overdrafts

10,000

10,078

Trade creditors

15,493

16,039

Amounts owed to group undertakings

30,591

591

Taxation and social security

34,071

32,901

Other creditors

31,830

2,044

121,985

61,653

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.9.24

30.9.23

£

Bank loans

7,425

17,347

Other creditors

(23,197

)

7,003

(15,772

)

24,350

8.	SECURED DEBTS

There is a legal charge relating to a loan in Special Ale Service Limited, the parent company, dated 20 December 2012 over the business premises at Swan Street, Ulverston, Cumbria.

9.	ULTIMATE CONTROLLING PARTY

Mr P Entwistle controls the company by virtue of holding 100% of the share capital in Special Ale Service Limited, the parent company.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hawkshead Pub Company Limited for the year ended 30 September 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Hawkshead Pub Company Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hawkshead Pub Company Limited and state those matters that we have agreed to state to the director of Hawkshead Pub Company Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Hawkshead Pub Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hawkshead Pub Company Limited. You consider that Hawkshead Pub Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hawkshead Pub Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Studholme-Bell Limited

Chartered Certified Accountants

Vantage House

3 East Terrace Business Park

Euxton Lane, Euxton

Chorley

Lancashire

PR7 6TB

5 December 2025