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Company Registration No. SC610052 (Scotland)
FCL Pub Enterprise Limited Unaudited accounts for the year ended 31 December 2025
FCL Pub Enterprise Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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FCL Pub Enterprise Limited Company Information for the year ended 31 December 2025
Director
Fiona Colette Longworth
Company Number
SC610052 (Scotland)
Registered Office
15-17 ARGYLE PLACE EDINBURGH EH9 1JJ UNITED KINGDOM
Accountants
Oak Team Associates Limited Clyde Offices 48 West George Street Glasgow G2 1BP
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FCL Pub Enterprise Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
32,942
27,908
Current assets
Inventories
8,500
6,000
Debtors
5
14,668
13,335
Cash at bank and in hand
73,592
93,823
96,760
113,158
Creditors: amounts falling due within one year
6
(36,701)
(34,811)
Net current assets
60,059
78,347
Total assets less current liabilities
93,001
106,255
Creditors: amounts falling due after more than one year
7
-
(5,000)
Net assets
93,001
101,255
Capital and reserves
Called up share capital
1
1
Profit and loss account
93,000
101,254
Shareholders' funds
93,001
101,255
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 March 2026 and were signed on its behalf by
Fiona Colette Longworth Director Company Registration No. SC610052
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FCL Pub Enterprise Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
FCL Pub Enterprise Limited is a private company, limited by shares, registered in Scotland, registration number SC610052. The registered office is 15-17 ARGYLE PLACE, EDINBURGH, EH9 1JJ, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% on a straight line basis
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 January 2025
69,189
Additions
19,468
Disposals
(16,485)
At 31 December 2025
72,172
Depreciation
At 1 January 2025
41,281
Charge for the year
14,434
On disposals
(16,485)
At 31 December 2025
39,230
Net book value
At 31 December 2025
32,942
At 31 December 2024
27,908
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FCL Pub Enterprise Limited Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
5,268
3,935
Other debtors
9,400
9,400
14,668
13,335
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
5,000
10,000
VAT
14,667
9,978
Trade creditors
10,971
9,549
Taxes and social security
6,063
5,284
36,701
34,811
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
5,000
8
Average number of employees
During the year the average number of employees was 8 (2024: 8).
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