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Registered Number: 11292333
England & Northern Ireland
VISTA PUBS LTD
Unaudited Financial Statements
Period of accounts Start date: 01 July 2025 End date: 23 March 2026

Vista Pubs Ltd Contents Page For the Period 01 July 2025 to 23 March 2026
Company information | 1
Directors' report | 2
Accountants' report | 3
Statement of financial position | 4
Notes to the financial statements | 5

Vista Pubs Ltd Company Information For the Period 01 July 2025 to 23 March 2026
Directors | J Clements P A Clements
Registered Number | 11292333
Registered Office | 89 Cringles Drive Tarbock Green Prescot Merseyside L35 1RP
Accountants | Denton Tavara Ltd 61a High Street South Rushden NN10 0RA
1

Vista Pubs Ltd Directors' Report For the Period 01 July 2025 to 23 March 2026
Director's report and financial statements The directors present his/her/their annual report and the financial statements for the year ended 23 March 2026. Principal activities The principal activity of the company during the financial period was that of a public house. The Company ceased to trade on the 23 March 2026. Directors The directors who served the company throughout the period were as follows:
J Clements
P A Clements
Statement of directors' responsibilities The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions This report was approved by the board and signed on its behalf by:
---------------------------------- J Clements Director
Date approved: 24 March 2026 2

Vista Pubs Ltd Accountants' Report For the Period 01 July 2025 to 23 March 2026
Accountants report You consider that the company is exempt from an audit for the year ended 23 March 2026 . You have acknowledged, on the Statement of Financial Position , your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Denton Tavara Ltd 61a High Street South Rushden NN10 0RA 24 March 2026 3

Vista Pubs Ltd Statement of Financial Position As at 23 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 0 |  | 105,949
|  | 0 |  | 105,949
Current assets |  |  |
Stocks | 4 | 0 |  | 4,100
Debtors | 5 | 455,000 |  | 0
Cash at bank and in hand |  | 26,047 |  | 340,617
|  | 481,047 |  | 344,717
Creditors: amount falling due within one year | 6 | (315) |  | (85,420)
Net current assets |  | 480,732 |  | 259,297
Total assets less current liabilities |  | 480,732 |  | 365,246
Net assets |  | 480,732 |  | 365,246
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 480,632 |  | 365,146
Shareholders' funds |  | 480,732 |  | 365,246
For the period ended 23 March 2026 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 period 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 accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the board of directors on 24 March 2026 and were signed on its behalf by:
------------------------------- J Clements Director
4

Vista Pubs Ltd Notes to the Financial Statements For the Period 01 July 2025 to 23 March 2026
General Information Vista Pubs Ltd is a private company, limited by shares, registered in England & Northern Ireland, registration number 11292333, registration address 89 Cringles Drive, Tarbock Green, Prescot, Merseyside, L35 1RP. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. 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. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. 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:
Land and Buildings | 2% Straight Line
Plant and Machinery | 25% Reducing Balance
Stocks Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
2. | Average number of employees Average number of employees during the period was 11 (2025 : 11).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Total
| £ |  | £ |  | £
At 01 July 2025 | 114,607 |  | 1,210 |  | 115,817
Additions | - |  | - |  | -
Disposals | (114,607) |  | (1,210) |  | (115,817)
At 23 March 2026 | - |  | - |  | -
Depreciation
At 01 July 2025 | 9,168 |  | 700 |  | 9,868
Charge for period | - |  | 96 |  | 96
On disposals | (9,168) |  | (796) |  | (9,964)
At 23 March 2026 | - |  | - |  | -
Net book values
Closing balance as at 23 March 2026 | - |  | - |  | -
Opening balance as at 01 July 2025 | 105,439 |  | 510 |  | 105,949
4. | Stocks
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Closing Stocks and WIP | 0 |  | 4,100
| 0 |  | 4,100
5. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Directors' Current Accounts | 455,000 |  | 0
| 455,000 |  | 0
6. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Creditors | 315 |  | 7,935
Corporation Tax | 0 |  | 46,050
PAYE & Social Security | 0 |  | 1,079
Other Creditors | 0 |  | 0
VAT | 0 |  | 30,356
| 315 |  | 85,420
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