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Registration number: 10200723

Bigfoot Pub Co Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 May 2025

Bigfoot Pub Co Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 9

Bigfoot Pub Co Ltd

Company Information

Directors | Mr Aaron Williams Mr Jack Bryan Cregan Mr Nicholas Matthew Vardy Mr Douglas Lyons Mr Simon Duddington Mr John Purchese

Registered office | Ground Floor 19 New Road Brighton East Sussex BN1 1UF

Accountants | Lucraft Hodgson & Dawes LLP Ground Floor 19 New Road Brighton East Sussex BN1 1UF

Bigfoot Pub Co Ltd

(Registration number: 10200723)
Balance Sheet as at 31 May 2025

| Note |
2025 £
2024 £
Fixed Assets |  |  |
Tangible Assets | 4 | 56,286 | 83,123
Current assets |  |  |
Stocks | 5 | 10,800 | 12,434
Debtors | 6 | 7,571 | 32,674
Cash at bank and in hand |  | 116,059 | 64,083
|  | 134,430 | 109,191
Creditors: Amounts falling due within one year | 7 | (115,725) | (125,090)
Net current assets/(liabilities) |  | 18,705 | (15,899)
Total assets less current liabilities |  | 74,991 | 67,224
Creditors: Amounts falling due after more than one year | 7 | (26,268) | (48,281)
Provisions for liabilities |  | (5,318) | (8,461)
Net assets |  | 43,405 | 10,482
Capital and Reserves |  |  |
Called up share capital |  | 10 | 10
Retained Earnings |  | 43,395 | 10,472
Shareholders' funds |  | 43,405 | 10,482

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 January 2026 and signed on its behalf by:

......................................... Mr John Purchese Director |  |

Bigfoot Pub Co Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Ground Floor
19 New Road
Brighton
East Sussex
BN1 1UF
England

These financial statements were authorised for issue by the Board on 5 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in Sterling, which is the functional currency of the company.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Bigfoot Pub Co Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Leasehold Improvements | 7% on cost
Furniture and equipment | 25% on reducing balance
Plant and machinery | 25% on reducing balance
Computer equipment | 25% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade Debtors

Trade Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Bigfoot Pub Co Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Bigfoot Pub Co Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 5).

4 | Tangible Assets

Land and buildings £
Furniture, fittings and equipment £
Other tangible assets £
Total £
Cost or valuation
At 1 June 2024 | 100,989 | 52,663 | 62,177 | 215,829
Additions | - | 5,000 | - | 5,000
Disposals | (10,000) | (26,537) | (41,201) | (77,738)
At 31 May 2025 | 90,989 | 31,126 | 20,976 | 143,091
Depreciation
At 1 June 2024 | 52,602 | 33,642 | 46,462 | 132,706
Charge for the year | 7,068 | 4,751 | 3,925 | 15,744
Eliminated on disposal | (4,900) | (22,269) | (34,476) | (61,645)
At 31 May 2025 | 54,770 | 16,124 | 15,911 | 86,805
Carrying amount
At 31 May 2025 | 36,219 | 15,002 | 5,065 | 56,286
At 31 May 2024 | 48,387 | 19,021 | 15,715 | 83,123

Included within the net book value of land and buildings above is £36,219 (2024 - £48,387) in respect of short leasehold land and buildings.

5 | Stocks

2025 £
2024 £
Other inventories | 10,800 | 12,434

6 | Debtors

Bigfoot Pub Co Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Current |
2025 £
2024 £
Prepayments | 2,803 | 6,391
Other debtors | 4,768 | 26,283
| 7,571 | 32,674

7 | Creditors

Creditors: amounts falling due within one year

| Note |
2025 £
2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 22,013 | 27,281
Trade Creditors |  | 15,580 | 8,982
Taxation and social security |  | 21,512 | 39,313
Accruals and deferred income |  | 11,946 | 3,402
Other creditors |  | 44,674 | 46,112
|  | 115,725 | 125,090

Creditors: amounts falling due after more than one year

| Note |
2025 £
2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 26,268 | 48,281

8 | Loans and borrowings

Non-current loans and borrowings

2025 £
2024 £
Bank borrowings | 26,268 | 48,281

Current loans and borrowings

2025 £
2024 £
Bank borrowings | 22,013 | 21,308
Other borrowings | - | 5,973
| 22,013 | 27,281

Bigfoot Pub Co Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

9 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £22,500 (2024 - £102,500). This represents the total of operating leases commitments over the remaining term expiring in 2031.

10 | Related party transactions

Loans to related parties

2025 |
Key management £
Total £
At start of period | 12,572 | 12,572
Repaid | (12,572) | (12,572)
At end of period | - | -

2024 |
Key management £
Total £
At start of period | 8,002 | 8,002
Advanced | 12,572 | 12,572
Repaid | (8,002) | (8,002)
At end of period | 12,572 | 12,572

Terms of loans to related parties

During the year the compnay made funds available to the directors. These loans are interest free, unsecured, and repayable on demand.

Bigfoot Pub Co Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Loans from related parties

2025 |
Key management £
Total £
At start of period | 5,973 | 5,973
Repaid | (5,973) | (5,973)
At end of period | - | -

2024 |
Key management £
Total £
At start of period | 5,973 | 5,973
At end of period | 5,973 | 5,973

Terms of loans from related parties

During the year the directors made funds available to the company to assist with the provision of working capital. These loans are interest free, unsecured, and repayable on demand.