Silverfin false false 30/09/2025 01/10/2024 30/09/2025 J Kohn 14/10/2009 M Kohn 01/10/2011 O Kohn 14/10/2009 Maxim Julius Kohn 19 February 2026 The principal activity of the Company during the financial year was that of food and drink concessions. 07040800 2025-09-30 07040800 bus:Director1 2025-09-30 07040800 bus:Director2 2025-09-30 07040800 bus:Director3 2025-09-30 07040800 2024-09-30 07040800 core:CurrentFinancialInstruments 2025-09-30 07040800 core:CurrentFinancialInstruments 2024-09-30 07040800 core:Non-currentFinancialInstruments 2025-09-30 07040800 core:Non-currentFinancialInstruments 2024-09-30 07040800 core:ShareCapital 2025-09-30 07040800 core:ShareCapital 2024-09-30 07040800 core:RetainedEarningsAccumulatedLosses 2025-09-30 07040800 core:RetainedEarningsAccumulatedLosses 2024-09-30 07040800 core:LandBuildings 2024-09-30 07040800 core:PlantMachinery 2024-09-30 07040800 core:Vehicles 2024-09-30 07040800 core:LandBuildings 2025-09-30 07040800 core:PlantMachinery 2025-09-30 07040800 core:Vehicles 2025-09-30 07040800 bus:OrdinaryShareClass1 2025-09-30 07040800 2024-10-01 2025-09-30 07040800 bus:FilletedAccounts 2024-10-01 2025-09-30 07040800 bus:SmallEntities 2024-10-01 2025-09-30 07040800 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 07040800 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07040800 bus:Director1 2024-10-01 2025-09-30 07040800 bus:Director2 2024-10-01 2025-09-30 07040800 bus:Director3 2024-10-01 2025-09-30 07040800 bus:Director4 2024-10-01 2025-09-30 07040800 core:LandBuildings core:TopRangeValue 2024-10-01 2025-09-30 07040800 core:PlantMachinery core:TopRangeValue 2024-10-01 2025-09-30 07040800 core:Vehicles core:TopRangeValue 2024-10-01 2025-09-30 07040800 2023-10-01 2024-09-30 07040800 core:LandBuildings 2024-10-01 2025-09-30 07040800 core:PlantMachinery 2024-10-01 2025-09-30 07040800 core:Vehicles 2024-10-01 2025-09-30 07040800 core:CurrentFinancialInstruments 2024-10-01 2025-09-30 07040800 core:Non-currentFinancialInstruments 2024-10-01 2025-09-30 07040800 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 07040800 bus:OrdinaryShareClass1 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 07040800 (England and Wales)

# THE JOLLY HOG CONCESSIONS LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

THE JOLLY HOG CONCESSIONS LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

THE JOLLY HOG CONCESSIONS LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 30 September 2025
THE JOLLY HOG CONCESSIONS LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 91,435 |  | 79,881
|  | 91,435 |  | 79,881
Current assets |  |  |  |
Stocks |  | 40,899 |  | 47,135
Debtors | 4 | 202,757 |  | 63,179
Cash at bank and in hand |  | 146 |  | 94
|  | 243,802 |  | 110,408
Creditors: amounts falling due within one year | 5 | ( 803,073) |  | ( 633,873)
Net current liabilities |  | (559,271) |  | (523,465)
Total assets less current liabilities |  | (467,836) |  | (443,584)
Creditors: amounts falling due after more than one year | 6 | 0 |  | ( 9,097)
Provision for liabilities |  | ( 20,767) |  | ( 17,747)
Net liabilities |  | ( 488,603) |  | ( 470,428)
Capital and reserves |  |  |  |
Called-up share capital | 7 | 106 |  | 106
Profit and loss account |  | ( 488,709 ) |  | ( 470,534 )
Total shareholder's deficit |  | ( 488,603) |  | ( 470,428)

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of The Jolly Hog Concessions Limited (registered number: 07040800) were approved and authorised for issue by the Board of Directors on 19 February 2026. They were signed on its behalf by:

Maxim Julius Kohn Director |

THE JOLLY HOG CONCESSIONS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
THE JOLLY HOG CONCESSIONS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

The Jolly Hog Concessions Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Jolly Hog, Hog Hq, Museum Street, Wapping Wharf, Bristol, BS1 6ZA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors note that the business has net liabilities of £488,603. The Company is supported through loans from the Parent Company. The directors have received assurances that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the Parent Company will continue to support the Company. After making enquiries, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

##### Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Land and buildings | 5 years straight line
Plant and machinery | 10 years straight line
Vehicles | 7 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 15 |  | 13

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery |  | Vehicles |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 October 2024 | 10,399 |  | 299,383 |  | 62,295 |  | 372,077
Additions | 0 |  | 7,086 |  | 24,083 |  | 31,169
Disposals | 0 |  | ( 18,980) |  | ( 7,500) |  | ( 26,480)
At 30 September 2025 | 10,399 |  | 287,489 |  | 78,878 |  | 376,766
Accumulated depreciation |  |  |  |  |  |  |
At 01 October 2024 | 10,399 |  | 254,825 |  | 26,972 |  | 292,196
Charge for the financial year | 0 |  | 13,088 |  | 4,076 |  | 17,164
Disposals | 0 |  | ( 18,980) |  | ( 5,049) |  | ( 24,029)
At 30 September 2025 | 10,399 |  | 248,933 |  | 25,999 |  | 285,331
Net book value |  |  |  |  |  |  |
At 30 September 2025 | 0 |  | 38,556 |  | 52,879 |  | 91,435
At 30 September 2024 | 0 |  | 44,558 |  | 35,323 |  | 79,881

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 15,403 |  | 26,597
Amounts owed by Group undertakings | 176,883 |  | 36,321
Amounts owed by directors | 261 |  | 261
Prepayments | 10,210 |  | 0
| 202,757 |  | 63,179

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans and overdrafts | 34,987 |  | 61,073
Trade creditors | 38,477 |  | 25,292
Amounts owed to Group undertakings | 694,233 |  | 509,785
Amounts owed to directors | 9,042 |  | 9,042
Accruals | 4,793 |  | 9,584
Other taxation and social security | 21,404 |  | 18,965
Other creditors | 137 |  | 132
| 803,073 |  | 633,873

There are no amounts included above in respect of which any security has been given by the small entity.

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 0 |  | 9,097

There are no amounts included above in respect of which any security has been given by the small entity.

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
106 Ordinary shares of £ 1.00 each | 106 |  | 106

#### 8. Financial commitments

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

| 2025 |  | 2024
| £ |  | £
Unpaid contributions due to the fund (inc. in other creditors) | 145 |  | 132

#### 9. Related party transactions

The Company has taken advantage of the exemption in section 1AC.35 of FRS 102 to not disclose related party transactions with wholly owned subsidiaries within the group.
At the year end, an amount of £261 (2024: £261) was owed from a director of the company. This loan is interest free, and has no fixed date for repayment.
At the year end, an amount of £9,042 (2024: £9,042) was owed to directors of the company. This loan is interest free, and has no fixed date for repayment.