IRIS Accounts Production v25.4.12.37 08463394 Board of Directors 1.4.24 30.3.25 30.3.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08463394 2024-03-31 08463394 2025-03-30 08463394 2024-04-01 2025-03-30 08463394 2023-03-31 08463394 2023-04-01 2024-03-31 08463394 2024-03-31 08463394 ns15:EnglandWales 2024-04-01 2025-03-30 08463394 ns14:PoundSterling 2024-04-01 2025-03-30 08463394 ns10:Director1 2024-04-01 2025-03-30 08463394 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-30 08463394 ns10:SmallEntities 2024-04-01 2025-03-30 08463394 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-30 08463394 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-30 08463394 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-30 08463394 ns10:FullAccounts 2024-04-01 2025-03-30 08463394 1 2024-04-01 2025-03-30 08463394 ns10:Director2 2024-04-01 2025-03-30 08463394 ns10:RegisteredOffice 2024-04-01 2025-03-30 08463394 ns5:CurrentFinancialInstruments 2025-03-30 08463394 ns5:CurrentFinancialInstruments 2024-03-31 08463394 ns5:Non-currentFinancialInstruments 2025-03-30 08463394 ns5:Non-currentFinancialInstruments 2024-03-31 08463394 ns5:ShareCapital 2025-03-30 08463394 ns5:ShareCapital 2024-03-31 08463394 ns5:RetainedEarningsAccumulatedLosses 2025-03-30 08463394 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 08463394 ns5:NetGoodwill 2024-04-01 2025-03-30 08463394 ns5:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-30 08463394 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-30 08463394 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-04-01 2025-03-30 08463394 ns5:LeaseholdImprovements 2024-04-01 2025-03-30 08463394 ns5:PlantMachinery 2024-04-01 2025-03-30 08463394 ns5:FurnitureFittings 2024-04-01 2025-03-30 08463394 ns5:ComputerEquipment 2024-04-01 2025-03-30 08463394 ns5:NetGoodwill 2024-03-31 08463394 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-03-31 08463394 ns5:NetGoodwill 2025-03-30 08463394 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-03-30 08463394 ns5:NetGoodwill 2024-03-31 08463394 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-03-31 08463394 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-03-31 08463394 ns5:LeaseholdImprovements 2024-03-31 08463394 ns5:PlantMachinery 2024-03-31 08463394 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-03-30 08463394 ns5:LeaseholdImprovements 2025-03-30 08463394 ns5:PlantMachinery 2025-03-30 08463394 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-03-31 08463394 ns5:LeaseholdImprovements 2024-03-31 08463394 ns5:PlantMachinery 2024-03-31 08463394 ns5:FurnitureFittings 2024-03-31 08463394 ns5:ComputerEquipment 2024-03-31 08463394 ns5:FurnitureFittings 2025-03-30 08463394 ns5:ComputerEquipment 2025-03-30 08463394 ns5:FurnitureFittings 2024-03-31 08463394 ns5:ComputerEquipment 2024-03-31 08463394 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-30 08463394 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 08463394 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-03-30 08463394 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-03-31 08463394 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-03-30 08463394 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-03-31 08463394 ns5:Secured 2025-03-30 08463394 ns5:Secured 2024-03-31

REGISTERED NUMBER: 08463394 (England and Wales)

| Unaudited Financial Statements |

| for the Period 1 April 2024 to 30 March 2025 |

| for |

| The 3 A Pub Company Limited |

| The 3 A Pub Company Limited (Registered number: 08463394) |

Contents of the Financial Statements

for the Period 1 April 2024 to 30 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| The 3 A Pub Company Limited |

Company Information

for the Period 1 April 2024 to 30 March 2025

| DIRECTORS: | A Antona

| A D Antona

| REGISTERED OFFICE: | Leofric House

| Binley Road

| Coventry

| CV3 1JN

| REGISTERED NUMBER: | 08463394 (England and Wales)

| ACCOUNTANTS: | Leigh Christou Ltd

| Chartered Certified Accountants

| Leofric House

| Binley Road

| Coventry

| CV3 1JN

| The 3 A Pub Company Limited (Registered number: 08463394) |

Balance Sheet

30 March 2025

| 30.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 4,423 |  |

Tangible assets | 5 | 73,196 |  | 83,866 |  |

73,196 |  | 88,289 |  |

CURRENT ASSETS

Stocks | 29,000 |  | 29,363 |  |

Debtors | 6 | 213,557 |  | 218,279 |  |

Cash at bank and in hand | 3,034 |  | 6,384 |  |

245,591 |  | 254,026 |  |

CREDITORS

Amounts falling due within one year | 7 | 494,536 |  | 397,082 |  |

NET CURRENT LIABILITIES | (248,945 | ) | (143,056 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (175,749 | ) | (54,767 | ) |

CREDITORS

Amounts falling due after more than one year | 8 | (2,657 | ) | (13,095 | ) |

PROVISIONS FOR LIABILITIES | - |  | (14,286 | ) |

NET LIABILITIES | (178,406 | ) | (82,148 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (178,408 | ) | (82,150 | ) |

SHAREHOLDERS' FUNDS | (178,406 | ) | (82,148 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| The 3 A Pub Company Limited (Registered number: 08463394) |

Balance Sheet - continued

30 March 2025

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 March 2026 and were signed on its behalf by:

A Antona - Director

| The 3 A Pub Company Limited (Registered number: 08463394) |

Notes to the Financial Statements

for the Period 1 April 2024 to 30 March 2025

1. | STATUTORY INFORMATION

| The 3 A Pub Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover represents net sales of goods and services, excluding value added tax.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Development costs are being amortised evenly over their estimated useful life of three years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Short leasehold | - | Period of lease

| Improvements to property | - | Period of lease

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | Straight line over 3 years

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Going concern

| As at the balance sheet date the company's liabilities exceed its assets by £178,408 (2024 - £82,150). This deficit is funded by the company's directors. The company is therefore reliant on the continued financial support of the directors and its creditors in order to enable it to continue trading. In the opinion of the directors, this support will continue for the foreseeable future, in which circumstances, it is considered appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result in the company ceasing to trade.

| The 3 A Pub Company Limited (Registered number: 08463394) |

Notes to the Financial Statements - continued

for the Period 1 April 2024 to 30 March 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 28 (2024 - 28 ) .

4. | INTANGIBLE FIXED ASSETS

| Development |

| Goodwill |  | costs |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024

| and 30 March 2025 | 75,000 |  | 17,503 |  | 92,503 |  |

| AMORTISATION

| At 1 April 2024 | 75,000 |  | 13,080 |  | 88,080 |  |

| Amortisation for period | - |  | 4,423 |  | 4,423 |  |

| At 30 March 2025 | 75,000 |  | 17,503 |  | 92,503 |  |

| NET BOOK VALUE

| At 30 March 2025 | - |  | - |  | - |  |

| At 31 March 2024 | - |  | 4,423 |  | 4,423 |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |

| Short |  | to |  | Plant and

| leasehold |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 April 2024 | 12,005 |  | 188,670 |  | 160,938 |  |

| Additions | - |  | - |  | 2,437 |  |

| At 30 March 2025 | 12,005 |  | 188,670 |  | 163,375 |  |

| DEPRECIATION

| At 1 April 2024 | 12,005 |  | 188,670 |  | 115,495 |  |

| Charge for period | - |  | - |  | 6,942 |  |

| At 30 March 2025 | 12,005 |  | 188,670 |  | 122,437 |  |

| NET BOOK VALUE

| At 30 March 2025 | - |  | - |  | 40,938 |  |

| At 31 March 2024 | - |  | - |  | 45,443 |  |

| The 3 A Pub Company Limited (Registered number: 08463394) |

Notes to the Financial Statements - continued

for the Period 1 April 2024 to 30 March 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 101,864 |  | 34,300 |  | 497,777 |  |

| Additions | - |  | 919 |  | 3,356 |  |

| At 30 March 2025 | 101,864 |  | 35,219 |  | 501,133 |  |

| DEPRECIATION

| At 1 April 2024 | 65,478 |  | 32,263 |  | 413,911 |  |

| Charge for period | 5,458 |  | 1,626 |  | 14,026 |  |

| At 30 March 2025 | 70,936 |  | 33,889 |  | 427,937 |  |

| NET BOOK VALUE

| At 30 March 2025 | 30,928 |  | 1,330 |  | 73,196 |  |

| At 31 March 2024 | 36,386 |  | 2,037 |  | 83,866 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 458 |  | 330 |  |

| Amounts owed by associates | 156,638 |  | 185,331 |  |

| Other debtors | 23,431 |  | 23,071 |  |

| Prepayments | 33,030 |  | 9,547 |  |

213,557 |  | 218,279 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts | 10,440 |  | 28,209 |  |

| Trade creditors | 118,673 |  | 65,658 |  |

| Tax | 34 |  | 34 |  |

| Social security and other taxes | 111,381 |  | 82,827 |  |

| VAT | 157,804 |  | 117,257 |  |

| Other creditors | 26,860 |  | 37,233 |  |

| Customer deposits and vouchers | 43,301 |  | 40,746 |  |

| Accrued expenses | 26,043 |  | 25,118 |  |

494,536 |  | 397,082 |  |

| The 3 A Pub Company Limited (Registered number: 08463394) |

Notes to the Financial Statements - continued

for the Period 1 April 2024 to 30 March 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.3.25 |  | 31.3.24

£ | £ |

| Bank loans - 1-2 years | 2,657 |  | 10,440 |  |

| Bank loans - 2-5 years | - |  | 2,655 |  |

2,657 |  | 13,095 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.3.25 |  | 31.3.24

£ | £ |

| Bank overdraft | - |  | 18,026 |  |

| The bank overdraft is secured by the personal guarantees of the directors.

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling parties of the company are the directors of the parent company Mr and Mrs Antona.