REGISTERED NUMBER: 08986805 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

The Cavendish Pub Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M G Secretan

R J Barnett

REGISTERED OFFICE:

1st Floor

Cromwell House

14 Fulwood Place

London

WC1V 6HZ

REGISTERED NUMBER:

08986805 (England and Wales)

ACCOUNTANTS:

Gorrie Whitson

1st Floor , Cromwell House

14 Fulwood Place

London

WC1V 6HZ

FIXED ASSETS

Intangible assets

4

-

1,043

Tangible assets

5

409,711

466,051

409,711

467,094

CURRENT ASSETS

Stocks

29,754

24,089

Debtors

6

54,280

24,095

Cash at bank and in hand

205

905

84,239

49,089

CREDITORS

Amounts falling due within one year

7

739,242

767,886

NET CURRENT LIABILITIES

(655,003

)

(718,797

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(245,292

)

(251,703

)

CREDITORS

Amounts falling due after more than one year

8

3,480

12,250

NET LIABILITIES

(248,772

)

(263,953

)

CAPITAL AND RESERVES

Called up share capital

11,110

11,110

Share premium

1,223,890

1,223,890

Retained earnings

(1,483,772

)

(1,498,953

)

(248,772

)

(263,953

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 April 2026 and were signed on its behalf by:

M G Secretan - Director

1.	STATUTORY INFORMATION

The Cavendish Pub Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The Directors believe the going concern basis is reasonable for the preparation of the Accounts. The Directors will continue to support the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

over the term of the lease

Plant and machinery etc

-

33% on reducing balance and 25% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2024 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 August 2024

and 31 July 2025

23,593

AMORTISATION

At 1 August 2024

22,550

Charge for year

1,043

At 31 July 2025

23,593

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

1,043

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 August 2024

930,185

207,599

1,137,784

Additions

-

14,060

14,060

At 31 July 2025

930,185

221,659

1,151,844

DEPRECIATION

At 1 August 2024

513,359

158,374

671,733

Charge for year

55,529

14,871

70,400

At 31 July 2025

568,888

173,245

742,133

NET BOOK VALUE

At 31 July 2025

361,297

48,414

409,711

At 31 July 2024

416,826

49,225

466,051

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other debtors

54,280

24,095

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

9,500

25,916

Trade creditors

151,653

120,592

Taxation and social security

154,287

62,767

Other creditors

423,802

558,611

739,242

767,886

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

3,480

12,250

9.	OTHER FINANCIAL COMMITMENTS

At 31 July 2025 the company had an annual rental commitment of £100,000 in respect of a property lease due to expire more than five years after the balance sheet date.

10.	RELATED PARTY DISCLOSURES

The company directors maintain a loan account with the company. At 31 July 2025 the balance due to them included in other creditors was £212,176 (31 July 2024 was £458,103)