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Registered Number: 08260645
England and Wales
THE GRUMPY PUB COMPANY LTD
Abridged Accounts
Period of accounts Start date: 01 December 2024 End date: 30 November 2025

The Grumpy Pub Company Ltd Contents Page For the year ended 30 November 2025
Statement of financial position | 1
Notes to the financial statements | 2

The Grumpy Pub Company Ltd Statement of Financial Position As at 30 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 4,870 |  | 6,494
|  | 4,870 |  | 6,494
Current assets |  |  |
Stocks |  | 21,758 |  | 23,850
Debtors |  | 16,527 |  | 20,923
Cash at bank and in hand |  | 17,701 |  | 17,529
|  | 55,986 |  | 62,302
Creditors: amount falling due within one year |  | (59,923) |  | (67,437)
Net current assets |  | (3,937) |  | (5,135)
Total assets less current liabilities |  | 933 |  | 1,359
Provisions for liabilities |  | (925) |  | (1,234)
Net assets |  | 8 |  | 125
Capital and reserves |  |  |
Called up share capital |  | 4 |  | 4
Profit and loss account |  | 4 |  | 121
Shareholders' funds |  | 8 |  | 125
For the year ended 30 November 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 17 February 2026 and were signed on its behalf by:
------------------------------- K DeVilliers Director
1

The Grumpy Pub Company Ltd Notes to the Abridged Financial Statements For the year ended 30 November 2025
General Information The Grumpy Pub Company Ltd is a private company, limited by shares, registered in England and Wales, registration number 08260645, registration address The Pig & Whistle, 481 Merton Road, Wandsworth, London, SW18 5LD. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 0 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 28 (2024 : 42).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 December 2024 | 30,000 |  | 30,000
Additions | - |  | -
Disposals | - |  | -
At 30 November 2025 | 30,000 |  | 30,000
Amortisation
At 01 December 2024 | 30,000 |  | 30,000
Charge for year | - |  | -
On disposals | - |  | -
At 30 November 2025 | 30,000 |  | 30,000
Net book values
At 30 November 2025 | - |  | -
At 30 November 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 December 2024 | 5,592 |  | 8,965 |  | 1,785 |  | 16,342
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 30 November 2025 | 5,592 |  | 8,965 |  | 1,785 |  | 16,342
Depreciation
At 01 December 2024 | 5,215 |  | 2,935 |  | 1,698 |  | 9,848
Charge for year | 94 |  | 1,508 |  | 22 |  | 1,624
On disposals | - |  | - |  | - |  | -
At 30 November 2025 | 5,309 |  | 4,443 |  | 1,720 |  | 11,472
Net book values
Closing balance as at 30 November 2025 | 283 |  | 4,522 |  | 65 |  | 4,870
Opening balance as at 01 December 2024 | 377 |  | 6,030 |  | 87 |  | 6,494
5. | Advances and Credits Directors Loan
Current year (2025)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Directors Loan | 4,381 |  | - |  | - |  | 5,372 |  | - |  | - |  | (991)
| 4381 |  | 0 |  | 0 |  | 5372 |  | 0 |  | 0 |  | -991
Previous year (2024)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Directors Loan | 6,560 |  | - |  | - |  | 2,179 |  | - |  | - |  | 4,381
| 6560 |  | 0 |  | 0 |  | 2179 |  | 0 |  | 0 |  | 4381
6. | Ultimate Controlling Party The ultimate controlling party rests with the Directors/Shareholders
2