The Gastro Pub Kitchen Co Ltd

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

Registered number: 11550799

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		281,619		159,636

			281,619		159,636
CURRENT ASSETS
Stocks	5	8,000		8,000
Debtors	6	41,037		37,462
Cash at bank and in hand		-		12

		49,037		45,474
Creditors: Amounts Falling Due Within One Year	7	(182,827 )		(112,945 )

NET CURRENT ASSETS (LIABILITIES)			(133,790 )		(67,471 )

TOTAL ASSETS LESS CURRENT LIABILITIES			147,829		92,165

Creditors: Amounts Falling Due After More Than One Year	8		(171,313 )		(127,001 )

NET LIABILITIES			(23,484 )		(34,836 )

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			(23,486 )		(34,838 )

SHAREHOLDERS' FUNDS			(23,484)		(34,836)

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The Gastro Pub Kitchen Co Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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 Paul Fox

Director

6 May 2026

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

1. General Information

The Gastro Pub Kitchen Co Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11550799 . The registered office is 4 Blackburn Road, Accrington, United Kingdom, BB5 1HD.

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. 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.

2.3. 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:

Freehold	0% Reducing balance
Plant & Machinery	20% Reducing balance
Fixtures & Fittings	20% Reducing balance
Computer Equipment	33% on cost

2.4. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 8)

4. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost or Valuation
As at 1 February 2025	140,000	49,872	189,872
Additions	122,612	4,122	126,734

As at 31 January 2026	262,612	53,994	316,606

...CONTINUED

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The Gastro Pub Kitchen Co Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Depreciation
As at 1 February 2025	-	30,236	30,236
Provided during the period	-	4,751	4,751

As at 31 January 2026	-	34,987	34,987

Net Book Value
As at 31 January 2026	262,612	19,007	281,619

As at 1 February 2025	140,000	19,636	159,636

Cost or valuation as at 31 January 2026 represented by:

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
At cost	262,612	10,213	43,077	704	316,606

	262,612	10,213	43,077	704	316,606

5. Stocks

	2026	2025
	£	£
Finished goods	8,000	8,000

6. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	25	-
Other debtors	5,436	5,436
Intercompany - The Hungry Fox Ltd	3,098	3,098
Directors' loan accounts	32,478	28,928

	41,037	37,462

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	63,690	49,910
Bank loans and overdrafts	44,548	27,256
Other taxes and social security	2,264	9,681
VAT	35,971	21,968
Net wages payable	2,014	2,788
Pension Control	32	32
Greenking Brewery Loan	30,176	-
Accruals and deferred income	4,132	1,310

	182,827	112,945

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The Gastro Pub Kitchen Co Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	31,590	38,625
Bank loans	139,723	88,376

	171,313	127,001

9. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
2 Ordinary Shares of £ 1.000 each	2	2

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Paul Fox	28,928	550,681	547,130	-	32,479

The above loan is unsecured, interest free and repayable on demand.

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