REGISTERED NUMBER: 14002022 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

The Golden Cup Inn Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

S K Buckley

REGISTERED OFFICE:

65 Old Town Road

Hanley

Stoke-On-Trent

Staffordshire

ST1 2JS

REGISTERED NUMBER:

14002022 (England and Wales)

ACCOUNTANTS:

Banks Sheridan

Datum House

Electra Way

Crewe

Cheshire

CW1 6ZF

FIXED ASSETS

Tangible assets

5

729

636

CURRENT ASSETS

Stocks

6

3,500

3,500

Debtors: amounts falling due within one year

7

1,827

557

Cash at bank and in hand

67,790

41,464

73,117

45,521

CREDITORS

Amounts falling due within one year

8

(16,860

)

(11,626

)

NET CURRENT ASSETS

56,257

33,895

TOTAL ASSETS LESS CURRENT LIABILITIES

56,986

34,531

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

56,886

34,431

56,986

34,531

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 director acknowledges his 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 April 2026 and were signed by:

S K Buckley - Director

1.	STATUTORY INFORMATION

The Golden Cup Inn Limited ('The Company') is primarily engaged in the activities of a public house.

The company is a private company limited by shares and is incorporated in England and Wales. The address of the principle place of business and the registered office is 65 Old Town Road, Hanley, Stoke-on-Trent, Staffordshire, ST1 2JS. The registered number can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

The accounting reference date of the company was lengthened to report a seventeen-month trading period ended 31 July 2023 for the comparative period. The current period is twelve months.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Summary of significant accounting policies

The principle accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation

The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

Going concern

No material uncertainties that may cast doubt about the ability of the company to continue as a going concern have been identified by the director. Therefore, the director considers it appropriate to prepare the financial statements on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value).

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 end of the financial period.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the end of the financial period.

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.

Impairment of assets

Assets not measured at fair value are reviewed for any indications that the asset may be impaired at each statement of financial position date. If such indications exists the recoverable amount of the asset or the assets cash generating unit is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Any losses arising from impairment are recognised in the Statement of Comprehensive Income under the appropriate heading.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 August 2024

912

Additions

250

At 31 July 2025

1,162

DEPRECIATION

At 1 August 2024

276

Charge for year

157

At 31 July 2025

433

NET BOOK VALUE

At 31 July 2025

729

At 31 July 2024

636

6.

STOCKS

2025

2024

£

£

Stocks

3,500

3,500

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,827

557

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,140

660

Taxation and social security

7,918

5,189

Other creditors

6,802

5,777

16,860

11,626

Amounts owed to related parties are unsecured, interest free and repayable on demand.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

2025

2024

£

£

S K Buckley

Balance outstanding at start of year

-

1

Amounts repaid

-

(1

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

10.	RELATED PARTY DISCLOSURES

Transactions with related parties during the year and balances outstanding at the end of the reporting period were as follows:

Entities over which the director has control:

2025

2024

£

£

Costs recharged

27,191

23,348

Amounts owed to entities

5,665

3,968