REGISTERED NUMBER: 07633845 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Milestone Pub Company Limited

Trading as

White Bear

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

P A Cochran

Registered office:

The White Bear

Wheelock Street

Middlewich

Cheshire

CW10 9AG

Registered number:

07633845 (England and Wales)

Accountants:

Opus Accountancy Limited

Bretton House

Bell Meadow Business Park

Pulford

Chester

Cheshire

CH4 9EP

Fixed assets

Property, plant and equipment

4

347,457

347,676

Current assets

Inventories

9,595

10,653

Debtors

5

9,522

7,823

Prepayments and accrued income

5,581

214

Cash at bank and in hand

13,616

27,627

38,314

46,317

Creditors

Amounts falling due within one year

6

134,406

99,598

Net current liabilities

(96,092

)

(53,281

)

Total assets less current liabilities

251,365

294,395

Creditors

Amounts falling due after more than one year

7

53,066

82,352

Net assets

198,299

212,043

Capital and reserves

Called up share capital

100

100

Capital redemption reserve

99

99

Retained earnings

198,100

211,844

198,299

212,043

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 March 2026 and were signed by:

P A Cochran - Director

1.	Statutory information

Milestone Pub Company 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.

Turnover

Revenue 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.

Fixtures and fittings

-

15% Straight Line

Motor vehicles

-

25% Straight Line

Office equipment

-

15% Straight Line

Stocks

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

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in nonconvertible

preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in

profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with

changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 19 (2024 - 18 ) .

4.	Property, plant and equipment

Fixtures

Freehold

and

Motor

Office

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 December 2024

and 30 November 2025

347,143

20,583

30,567

65,659

463,952

Depreciation

At 1 December 2024

-

20,583

30,567

65,126

116,276

Charge for year

-

-

-

219

219

At 30 November 2025

-

20,583

30,567

65,345

116,495

Net book value

At 30 November 2025

347,143

-

-

314

347,457

At 30 November 2024

347,143

-

-

533

347,676

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

9,522

7,823

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

54,237

33,786

Trade creditors

21,088

16,867

Taxation and social security

21,141

27,568

Other creditors

37,940

21,377

134,406

99,598

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

53,066

82,352