Sussex Cocktail Bars Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09827908

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		14,847		21,752

			14,847		21,752
CURRENT ASSETS
Stocks	6	7,500		7,000
Debtors	7	294,851		294,148
Cash at bank and in hand		44,920		76,289

		347,271		377,437
Creditors: Amounts Falling Due Within One Year	8	(192,062 )		(220,957 )

NET CURRENT ASSETS (LIABILITIES)			155,209		156,480

TOTAL ASSETS LESS CURRENT LIABILITIES			170,056		178,232

Creditors: Amounts Falling Due After More Than One Year	9		-		(6,660 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,712 )		(5,438 )

NET ASSETS			166,344		166,134

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			166,342		166,132

SHAREHOLDERS' FUNDS			166,344		166,134

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Sussex Cocktail Bars Ltd

Balance Sheet (continued)

As At 31 October 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Todd Williams

Director

23/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Sussex Cocktail Bars Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09827908 . The registered office is The Twisted Lemon, 41 Middle Street, Brighton, East Sussex, BN1 1AL.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of five years.

2.5. 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:

Leasehold	Equal annual installments over six years
Fixtures & Fittings	25% reducing balance

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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.

...CONTINUED

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Sussex Cocktail Bars Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.7. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 21 (2024: 24)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	9,000

As at 31 October 2025	9,000

Amortisation
As at 1 November 2024	9,000

As at 31 October 2025	9,000

Net Book Value
As at 31 October 2025	-

As at 1 November 2024	-

5. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 November 2024	14,380	65,326	79,706
Additions	-	439	439

As at 31 October 2025	14,380	65,765	80,145

Depreciation
As at 1 November 2024	11,985	45,969	57,954
Provided during the period	2,395	4,949	7,344

As at 31 October 2025	14,380	50,918	65,298

Net Book Value
As at 31 October 2025	-	14,847	14,847

As at 1 November 2024	2,395	19,357	21,752

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Sussex Cocktail Bars Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Stocks

	2025	2024
	£	£
Stock	7,500	7,000

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	1,906
Prepayments and accrued income	12,609	10,000
Other debtors	12,000	12,000
Amounts owed by associates	270,242	270,242

	294,851	294,148

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	14,081	15,730
Bank loans and overdrafts	7,002	10,648
Corporation tax	41,663	59,400
Other taxes and social security	8,500	9,089
VAT	35,703	39,693
Net wages	27,795	32,845
Other creditors	959	1,571
Accruals and deferred income	21,706	17,552
Directors' loan accounts	34,653	34,429

	192,062	220,957

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	6,660

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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