Balance sheet continued

As at 30 April 2025

For the year ending 30 April 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 30 April 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is measured as the fair value of consideration received from customers, net of any discounts and value added tax. It is recognised at the point of payment by the customer for goods supplied to them by the company

  Tangible fixed assets depreciation policy

  The cost of the company's tangible fixed assets, which consist of public house fixtures and fittings, is depreciated at the rate of 15% per annum using the reducing balance method. This ensures that the cost is written off to the profit and loss account over the expected useful economic life of these assets