Company registration number 10976862 (England and Wales)
Mr Fitzpatrick's Temperance Bar Limited
Unaudited Financial Statements
For the year ended 30 September 2025
Mr Fitzpatrick's Temperance Bar Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 8
Mr Fitzpatrick's Temperance Bar Limited
Statement of financial position
As at 30 September 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
2,212
4,118
Investments
5
104,837
98,029
107,049
102,147
Current assets
Stocks
1,013
1,054
Debtors
6
41,915
101,186
Cash at bank and in hand
16,121
24,792
59,049
127,032
Creditors: amounts falling due within one year
7
(25,157)
(31,486)
Net current assets
33,892
95,546
Total assets less current liabilities
140,941
197,693
Provisions for liabilities
(20,339)
-
Net assets
120,602
197,693
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
120,502
197,593
Total equity
120,602
197,693
Mr Fitzpatrick's Temperance Bar Limited
Statement of financial position (continued)
As at 30 September 2025
30 September 2025
- 2 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have 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 her 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 10 April 2026
Mrs A Morley-Doidge
Director
Company registration number 10976862 (England and Wales)
Mr Fitzpatrick's Temperance Bar Limited
Notes to the financial statements
For the year ended 30 September 2025
- 3 -
1
Accounting policies
Company information

Mr Fitzpatrick's Temperance Bar Limited is a private company limited by shares incorporated in England and Wales. The registered office is Units 1-7 Fallbarn Road, Rawtenstall, United Kingdom, BB4 7NT.

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, modified to include the revaluation of certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is measured at the fair value of the consideration receivable, excluding discounts, rebates and other sales taxes. Turnover is recognised as those services are provided to the customers.

1.4
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
25% straight line

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.

The residual values, estimated useful lives and depreciation method of tangible fixed assets are reviewed, and adjusted as appropriate, at each statement of financial position date. The effects of any revision are recognised in the income statement when the change arises.

1.5
Fixed asset investments

Fixed asset investments are recognised at cost and revalued to fair value at the year end. Changes in fair value are recognised in the income statement when they arise.

Mr Fitzpatrick's Temperance Bar Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Stocks

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

Cost is derived from actual purchase price.

Net realisable value is estimated selling price less costs to complete and sell.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

Classification of 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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Mr Fitzpatrick's Temperance Bar Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
- 5 -
1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Mr Fitzpatrick's Temperance Bar Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
- 6 -
1.10
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 income statement 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 income statement, 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.

1.11
Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

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.

There are no significant judgements and estimates that the director considers critical to the financial statements.

Mr Fitzpatrick's Temperance Bar Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
- 7 -
3
Employees

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

2025
2024
Number
Number
Total
1
1
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2024 and 30 September 2025
12,340
Depreciation and impairment
At 1 October 2024
8,222
Depreciation charged in the year
1,906
At 30 September 2025
10,128
Carrying amount
At 30 September 2025
2,212
At 30 September 2024
4,118
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
104,837
98,029
Mr Fitzpatrick's Temperance Bar Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
5
Fixed asset investments
(Continued)
- 8 -
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 October 2024
98,029
Valuation changes
6,808
At 30 September 2025
104,837
Carrying amount
At 30 September 2025
104,837
At 30 September 2024
98,029
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
41,915
101,186
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
3,275
5,426
Taxation and social security
15,609
14,043
Other creditors
6,273
12,017
25,157
31,486
2025-09-30 2024-10-01 false false false 10 April 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mrs A Morley-Doidge 10976862 2024-10-01 2025-09-30 10976862 2025-09-30 10976862 2024-09-30 10976862 core:OtherPropertyPlantEquipment 2025-09-30 10976862 core:OtherPropertyPlantEquipment 2024-09-30 10976862 core:CurrentFinancialInstruments 2025-09-30 10976862 core:CurrentFinancialInstruments 2024-09-30 10976862 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 10976862 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 10976862 core:ShareCapital 2025-09-30 10976862 core:ShareCapital 2024-09-30 10976862 core:RetainedEarningsAccumulatedLosses 2025-09-30 10976862 core:RetainedEarningsAccumulatedLosses 2024-09-30 10976862 bus:Director1 2024-10-01 2025-09-30 10976862 core:FurnitureFittings 2024-10-01 2025-09-30 10976862 2023-10-01 2024-09-30 10976862 core:OtherPropertyPlantEquipment 2024-09-30 10976862 core:OtherPropertyPlantEquipment 2024-10-01 2025-09-30 10976862 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10976862 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10976862 bus:FRS102 2024-10-01 2025-09-30 10976862 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 10976862 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP