REGISTERED NUMBER: 05119468 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

The Pint-Size Pub Co Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

P E Davies

REGISTERED OFFICE:

Chequers

25 Market Place

Grantham

Lincolnshire

NG31 6LR

REGISTERED NUMBER:

05119468 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

BANKERS:

Bank of Scotland

14 Friar Lane

Leicester

LE1 5RA

FIXED ASSETS

Tangible assets

4

249,834

247,159

Investment property

5

135,000

135,000

384,834

382,159

CURRENT ASSETS

Stocks

12,564

13,851

Debtors

6

16,731

10,176

Cash at bank and in hand

27,633

122,123

56,928

146,150

CREDITORS

Amounts falling due within one year

7

316,489

378,456

NET CURRENT LIABILITIES

(259,561

)

(232,306

)

TOTAL ASSETS LESS CURRENT LIABILITIES

125,273

149,853

PROVISIONS FOR LIABILITIES

5,919

5,474

NET ASSETS

119,354

144,379

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

15,470

15,470

Retained earnings

103,784

128,809

SHAREHOLDERS' FUNDS

119,354

144,379

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 April 2026 and were signed by:

P E Davies - Director

1.	STATUTORY INFORMATION

The Pint-Size Pub Co Ltd 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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

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

Freehold property

-

not provided

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

No depreciation has been charged on the freehold property. The director considers the property to have both a high residual value and a long estimated useful life and as such a depreciation charge would be immaterial to the financial statements.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus of deficit arising from changes in fair value is recognised in the Income Statement.

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 statement of financial position date.

Deferred tax

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

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.

Going concern

Despite net current liabilities of £259,561 at 31 August 2025 (2024 - £232,306), the accounts have been prepared on a going concern basis.

The director has reviewed the future cash flows of the business has expressed his willingness to financially support the company for the foreseeable future. The director therefore considers it appropriate to prepare the financial statements on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

Cost

At 1 September 2024

241,630

22,468

1,169

265,267

Additions

-

5,415

-

5,415

Disposals

-

(179

)

-

(179

)

At 31 August 2025

241,630

27,704

1,169

270,503

Depreciation

At 1 September 2024

-

17,708

400

18,108

Charge for year

-

2,543

193

2,736

Eliminated on disposal

-

(175

)

-

(175

)

At 31 August 2025

-

20,076

593

20,669

Net book value

At 31 August 2025

241,630

7,628

576

249,834

At 31 August 2024

241,630

4,760

769

247,159

5.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 September 2024

and 31 August 2025

135,000

Net book value

At 31 August 2025

135,000

At 31 August 2024

135,000

The director P E Davies has estimated the property value at 31 August 2025 as £135,000 (2024 - £135,000), with reference to the local property market.

If investment property had not been revalued it would be included at the historical cost of £114,976 (2024 - £114,976).

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Other debtors

16,731

10,176

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade creditors

18,111

8,526

Taxation and social security

24,410

20,541

Other creditors

273,968

349,389

316,489

378,456

8.	RELATED PARTY DISCLOSURES

P E Davies and Mrs A M Davies

Director and shareholders

During the year, the company paid rent to the director P E Davies and Mrs A M Davies totalling £15,000 (2024 - £15,000). The rent paid is in relation to one of the business premises and is paid at market rate.

The director P E Davies and Mrs A M Davies have loaned funds to the company. The loan balance outstanding at 31 August 2025 is £263,706 (2024 - £342,776). This loan, included within other creditors is interest free and although not expected to be repaid within one year is repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The company is jointly controlled by the director P E Davies and Mrs A M Davies.