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Registered number: 14996892
Eb Pub Co Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
J Sweeney Accountants
Seven Grange Lane
Pitsford
Northampton
NN6 9AP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14996892
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,260 12,551
13,260 12,551
CURRENT ASSETS
Cash at bank and in hand 2,107 10,514
2,107 10,514
Creditors: Amounts Falling Due Within One Year 5 (91,963 ) (70,008 )
NET CURRENT ASSETS (LIABILITIES) (89,856 ) (59,494 )
TOTAL ASSETS LESS CURRENT LIABILITIES (76,596 ) (46,943 )
Creditors: Amounts Falling Due After More Than One Year 6 - (716 )
NET LIABILITIES (76,596 ) (47,659 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (76,597 ) (47,660 )
SHAREHOLDERS' FUNDS (76,596) (47,659)
Page 1
Page 2
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Luke Bavester
Director
18/03/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Eb Pub Co Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14996892 . The registered office is 15 High Street, Kislingbury, Northampton, NN7 4AQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25%
Motor Vehicles 20%
Fixtures & Fittings 25%
Computer Equipment 20%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 10)
12 10
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 August 2024 16,263 442 16,705
Additions 6,485 - 6,485
As at 31 July 2025 22,748 442 23,190
Depreciation
As at 1 August 2024 4,066 88 4,154
Provided during the period 5,687 89 5,776
As at 31 July 2025 9,753 177 9,930
Net Book Value
As at 31 July 2025 12,995 265 13,260
As at 1 August 2024 12,197 354 12,551
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Page 4
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,328 6,077
Other loans 9,760 20,800
Amounts owed to group undertakings 10,648 6,134
Other creditors 20,081 21,668
Taxation and social security 48,146 15,329
91,963 70,008
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors - 716
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4