Company registration number 12241300 (England and Wales)
TOMMY'S BAR (MEXBOROUGH) LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
TOMMY'S BAR (MEXBOROUGH) LIMITED
COMPANY INFORMATION
Director
Mr C Dooney
Company number
12241300
Registered office
92 High Street
Mexborough
South Yorkshire
England
S64 9AU
Accountants
Brearley & Co Accountants Limited
39/43 Bridge Street
Swinton
Mexborough
South Yorkshire
S64 8AP
Business address
92 High Street
Mexborough
South Yorkshire
England
S64 9AU
Bankers
Lloyds Bank Plc
P O Box 1000
Doncaster
South Yorkshire
BX1 1LT
TOMMY'S BAR (MEXBOROUGH) LIMITED
CONTENTS
Page
Director's report
1
Accountants' report
2
Statement of income and retained earnings
3
Balance sheet
4 - 5
Notes to the financial statements
6 - 9
TOMMY'S BAR (MEXBOROUGH) LIMITED
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
- 1 -

The director presents his annual report and financial statements for the year ended 31 October 2025.

Principal activities

The principal activity of the company is a public house.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr C Dooney
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr C Dooney
Director
1 April 2026
TOMMY'S BAR (MEXBOROUGH) LIMITED
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF TOMMY'S BAR (MEXBOROUGH) LIMITED
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tommy's Bar (Mexborough) Limited for the year ended 31 October 2025 which comprise the statement of income and retained earnings, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

This report is made solely to the b oard of d irectors of Tommy's Bar (Mexborough) Limited, as a body, in accordance with the terms of our engagement letter dated 9 November 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Tommy's Bar (Mexborough) Limited and state those matters that we have agreed to state to the b oard of d irectors of Tommy's Bar (Mexborough) Limited. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tommy's Bar (Mexborough) Limited and its b oard of d irectors as a body for our work or for this report.

It is your duty to ensure that Tommy's Bar (Mexborough) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Tommy's Bar (Mexborough) Limited. You consider that Tommy's Bar (Mexborough) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Tommy's Bar (Mexborough) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Brearley & Co Accountants Limited
Accountants
39/43 Bridge Street
Swinton
Mexborough
South Yorkshire
S64 8AP
1 April 2026
TOMMY'S BAR (MEXBOROUGH) LIMITED
STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
2025
2024
Notes
£
£
Turnover
159,011
184,960
Cost of sales
(83,386)
(99,403)
Gross profit
75,625
85,557
Administrative expenses
(77,055)
(85,615)
Operating loss
(1,430)
(58)
Interest payable and similar expenses
(96)
(251)
Loss before taxation
(1,526)
(309)
Tax on loss
63
75
Loss for the financial year
(1,463)
(234)
Retained earnings brought forward
1,807
2,041
Retained earnings carried forward
344
1,807

The profit and loss account has been prepared on the basis that all operations are continuing operations.

TOMMY'S BAR (MEXBOROUGH) LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 4 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
4
1,884
2,217
Current assets
Stocks
3,000
3,000
Debtors
5
6,074
10,074
Cash at bank and in hand
14,965
11,157
24,039
24,231
Creditors: amounts falling due within one year
6
(25,121)
(22,241)
Net current (liabilities)/assets
(1,082)
1,990
Total assets less current liabilities
802
4,207
Creditors: amounts falling due after more than one year
7
-
0
(1,879)
Provisions for liabilities
(358)
(421)
Net assets
444
1,907
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
344
1,807
Total equity
444
1,907
TOMMY'S BAR (MEXBOROUGH) LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2025
31 October 2025
- 5 -

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 1 April 2026
Mr C Dooney
Director
Company registration number 12241300 (England and Wales)
TOMMY'S BAR (MEXBOROUGH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
1
Accounting policies
Company information

Tommy's Bar (Mexborough) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 92 High Street, Mexborough, South Yorkshire, England, S64 9AU.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

TOMMY'S BAR (MEXBOROUGH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 7 -

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.

1.5
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

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.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

TOMMY'S BAR (MEXBOROUGH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 8 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
2
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2024 and 31 October 2025
5,000
Depreciation and impairment
At 1 November 2024
2,783
Depreciation charged in the year
333
At 31 October 2025
3,116
Carrying amount
At 31 October 2025
1,884
At 31 October 2024
2,217
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
6,074
10,074
TOMMY'S BAR (MEXBOROUGH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 9 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
1,870
3,750
Trade creditors
4,288
4,330
Taxation and social security
6,557
5,932
Other creditors
12,406
8,229
25,121
22,241
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
1,879
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
of £1 each
100
100
100
100
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