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|  |  | Company registration number: | 14907012 |
HOP PUBS LIMITED |  |  |  |
REPORT OF THE DIRECTOR'S AND |  |  |  |
FINANCIAL STATEMENTS |  |  |  |
FOR THE YEAR ENDED 31 May 2025

HOP PUBS LIMITED |  |  |  |  |  |  |  |  |  |  |
BALANCE SHEET |  |  |  |  |  |  |  |  |  |  |
AS AT 31 May 2025 |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | 2025 |  | 2024 |
|  |  |  | Notes | £ |  | £ |  | £ |  | £ |
FIXED ASSETS |  |  |  |  |  |  |  |  |  |  |
Tangible assets |  |  | 3 |  |  | 112,366 |  |  |  | 54,920 |
|  |  |  |  |  |  | 112,366 |  |  |  | 54,920 |
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |  |
Stocks |  |  |  | 29,515 |  |  |  | 15,947 |  |  |  |
Debtors |  |  |  | 6,563 |  |  |  | 18,882 |  |  |  |
Cash at bank and in hand |  |  |  | 47,889 |  |  |  | 22,361 |  |  |  |
|  |  |  |  | 83,967 |  |  |  | 57,190 |  |  |
CREDITORS |  |  |  |  |  |  |  |  |  |  |
Amounts falling due within one year |  |  | (567,969) |  |  |  | (205,260) |  |  |
NET CURRENT ASSETS |  |  |  |  |  | (484,002) |  |  |  | (148,070) |
TOTAL ASSETS LESS |  |  |  |  |  |  |  |  |  |  |
CURRENT LIABILITIES |  |  |  |  |  | (371,636) |  |  |  | (93,150) |
NET ASSETS |  |  |  |  |  | (371,636) |  |  |  | (93,150) |
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |  |
Called-up equity share capital |  |  |  |  | 100 |  |  |  | 100 |
Profit and loss account |  |  |  |  |  | (371,736) |  |  |  | (93,250) |
SHAREHOLDERS FUNDS |  |  |  |  | (371,636) |  |  |  | (93,150) |
For the year ending 31 May 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts. |  |  |  |  |  |  |
All the members have consented to the preparation of abridged financial statements for the year ended 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006. |  |  |  |  |  |  |
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime. |  |  |  |  |  |  |
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 6 February 2026 and signed on its behalf. |  |  |  |  |  |  |
..........................................................................
Emma Righton |  |  |  |  |  |  |  |  |  |  |
6 February 2026 |  |  |  |  |  |  |  |  |  |  |
The annexed notes form part of these financial statements. |  |  |  |  |  |  |

| HOP PUBS LIMITED |  |  |  |  |  |  |  |
| NOTES TO THE FINANCIAL STATEMENTS |  |  |  |  |  |  |
| FOR THE YEAR ENDED 31 MAY 2025 |  |  |  |  |  |  |
1. | Accounting policies |  |  |  |  |  |  |  |
| Basis of preparing the financial statements |  |  |  |  |  |  |
| The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. |
| Turnover |  |  |  |  |  |  |  |  |
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax. |
| Fixed Assets |  |  |  |  |  |  |  |
| Tangible fixed assets are stated at cost less depreciation. Depreciation i provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows: |
| Plant and machinery- 20% reducing balance basis |
| Fixtures and fittings- 15% reducing balance basis |
| Property Improvements - 10% per annum of cost |
| Stocks and Work In Progress |  |  |  |  |  |  |
| Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. |
| Pension Scheme |  |  |  |  |  |  |  |
| The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year. |

2. | Employees |  |  |
| The average number of persons employed by the company (including directors) during the year was 26.

3. | Tangible fixed assets |  |  |  |  |  |  |  |  |
|  |  |  | Total |
| Cost |  |  |  |  |  |  |  |  |  |
| At start of period |  | 60,750 |
| Additions |  |  | 77,724 |
| At end of period |  | 138,474 |
| Depreciation |  |  |  |  |  |  |  |  |  |
| At start of period |  | 5,830 |
| Provided during the period |  | 20,278 |
| At end of period |  | 26,108 |
| Net Book Value |  |  |  |  |  |  |  |  |
| At start of period |  | 54,920 |
| At end of period |  | 112,366 |

4. | Pension costs |  |  |  |  |  |  |  |
| The company operates a defined benefit scheme for its directors and senior employees. The assets of the scheme are held seperately from those of the company in an independantly administered fund. |