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Registered number: 12377344 PELHAM PUBS LIMITED UNAUDITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
|  | REGISTERED NUMBER:12377344
PELHAM PUBS LIMITED BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets |  |  | 12,062,629 |  | 6,910,703
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 123,142 |  | 318,854 |
Cash at bank and in hand |  | 41,101 |  | 2,867 |
|  | 164,243 |  | 321,721 |
Creditors: amounts falling due within one year | 5 | (13,147,526) |  | (7,448,360) |
Net current liabilities |  |  | (12,983,283) |  | (7,126,639)
Total assets less current liabilities |  |  | (920,654) |  | (215,936)
Net liabilities |  |  | (920,654) |  | (215,936)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (920,655) |  | (215,937)
|  |  | (920,654) |  | (215,936)
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 March 2026.
R J Turner
Director
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PELHAM PUBS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1.Accounting policies
| 1.1 | Basis of preparation of financial statements
Pelham Pubs Ltd is a private limited company incorporated in the United Kingdom and registered in England and Wales. The entity's registered address is the 25 Bury Street, London, SW1Y 6AL (Fomerly: 14th Floor, 25 St. James Street, London, SW1A 1HA). The principal activity of the company is documented in the director's report. The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. Management do not consider there are any key accounting estimates or assumptions made that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next financial year. Management are also required to exercise judgment in applying the entity's accounting policies. Due to the straight forward nature of the business management consider that no critical judgements have been made in applying the company's accounting policies.
| 1.2 | Exemptions applied in preparing financial statements
The following exemptions have been applied in preparing the financial statements: - As permitted under section 1A of FRS 102, the entity has applied the exemption from presenting a Statement of Cash Flows. - As permitted under section 33 of FRS102, the entity has applied the exemption from disclosing transactions or balances between wholly owned group companies.
| 1.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 2
PELHAM PUBS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1.Accounting policies (continued)
| 1.3 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation will be charged from the point the assets are available for use. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | over periods up to 50 years
|  |  |  | Plant and machinery | - | 10% straight line
|  |  |  | Motor vehicles | - | 5% reducing balance
|  |  |  | Fixtures and Fittings | - | 5% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 1.4 | Financial instruments
The company does not trade in financial instruments and all such instruments arise directly from operations. All trade and other debtors are initially recognised at transaction value, as none contain in substance a financing transaction. Thereafter trade and other debtors are reviewed for impairment where there is objective evidence based on observable data that the balance may be impaired. The company does not hold collateral against its trade and other receivables so its exposure to credit risk is the net balance of trade and other debtors after allowance for impairment. The company’s cash holdings comprise on demand balances. All cash is held with banks with strong external credit ratings. Trade and other creditors and accruals are initially recognised at transaction value as none represent a financing transaction. They are only derecognised when they are extinguished. As the company only has short term receivables and payables, its net current asset position is a reasonable measure of its liquidity at any given time.
| 1.5 | Cash flow statement
The company is exempt under Section 415A of the Companies Act 2006 from drawing up a statement of cash flows.
| 1.6 | Related party transactions
The company is exempt under section 33 of FRS102 from disclosing transactions or balances between wholly owned group companies.
| 1.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 3
PELHAM PUBS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
2. | Employees
| The average monthly number of employees during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Employees | 42 | 1
3. | Tangible fixed assets
|  | Freehold property | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2024 | 6,183,601 | 18,603 | 708,499 | 6,910,703
| Additions | 9,581,384 | - | 671,748 | 10,253,132
| Disposals | (4,940,767) | - | - | (4,940,767)
| At 31 March 2025 | 10,824,218 | 18,603 | 1,380,247 | 12,223,068
| Depreciation |  |  |  |
| At 1 April 2024 | - | - | - | -
| Charge for the year on owned assets | 119,781 | 543 | 40,115 | 160,439
| At 31 March 2025 | 119,781 | 543 | 40,115 | 160,439
| Net book value |  |  |  |
| At 31 March 2025 | 10,704,437 | 18,060 | 1,340,132 | 12,062,629
| At 31 March 2024 | 6,183,601 | 18,603 | 708,499 | 6,910,703
| The net book value of land and buildings may be further analysed as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Freehold property | 10,704,437 | 6,183,601
|  | 10,704,437 | 6,183,601
4. | Debtors
|  |  |  |  | 2025 | 2024
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PELHAM PUBS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 4.Debtors (continued)
|  |  |  |  | £ | £
| Trade debtors | 14,224 | -
| Other debtors | 107,949 | 318,497
| Prepayments and accrued income | 969 | 357
|  | 123,142 | 318,854
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 2,675 | -
| Trade creditors | 80,525 | 8,223
| Amounts owed to group undertakings | 12,964,167 | 7,394,314
| Other taxation and social security | 15,519 | 15,438
| Other creditors | 63,876 | 110
| Accruals and deferred income | 20,764 | 30,275
|  | 13,147,526 | 7,448,360
6. | Controlling party
The immediate and ultimate parent company is Pelham Capital Investments Ltd, a company incorporated in the United Kingdom. The ultimate controlling party of the company is R J Turner.
Page 5