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Registered Number: 12508057
England and Wales
NIX BAR LIMITED
Filleted Accounts
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

NIX BAR LIMITED Contents Page For the year ended 31 August 2025
Company information | 1
Directors' report | 2
Accountants' report | 3
Income statement | 4
Statement of financial position | 5
Notes to the financial statements | 6
Statement of changes in equity | 7

NIX BAR LIMITED Company Information For the year ended 31 August 2025
Directors | Nicholas Luget Nicolo Panigada
Registered Number | 12508057
Registered Office | 8 Bradestones Way Stonehouse GLOUCESTERSHIRE GL10 3FD
Accountants | Ingle & Company limited 339 Two Mile Hill Road Kingswood BS15 1AN
1

NIX BAR LIMITED Directors' Report For the year ended 31 August 2025
Director's report and financial statements The directors presentTheir annual report and the financial statements for the year ended 31 August 2025. Principal activities Principal activity of the company during the financial year was of a public house. Directors The directors who served the company throughout the year were as follows:
Nicholas Luget
Nicolo Panigada
Statement of directors' responsibilities The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions This report was approved by the board and signed on its behalf by:
---------------------------------- Nicholas Luget Director
Date approved: 29 December 2025 2

NIX BAR LIMITED Accountants' Report For the year ended 31 August 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Ingle & Company limited 31 August 2025 .................................................... Ingle & Company limited 339 Two Mile Hill Road Kingswood BS15 1AN 29 December 2025 3

NIX BAR LIMITED Income Statement For the year ended 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Turnover |  | 462,429 |  | 487,952
Cost of sales |  | (304,724) |  | (311,300)
Gross profit |  | 157,705 |  | 176,652
Administrative expenses |  | (100,567) |  | (78,145)
Operating profit |  | 57,138 |  | 98,507
Other interest receivable and similar income |  | 2,015 |  | 237
Interest payable and similar charges |  | (129) |  | (18)
Profit/(Loss) on ordinary activities before taxation |  | 59,024 |  | 98,726
Tax on profit on ordinary activities |  | (13,217) |  | (24,824)
Profit/(Loss) for the financial year |  | 45,807 |  | 73,902
4

NIX BAR LIMITED Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 0 |  | 2,000
Tangible fixed assets | 4 | 4,099 |  | 3,665
|  | 4,099 |  | 5,665
Current assets |  |  |
Stocks | 5 | 5,619 |  | 6,000
Debtors | 6 | 4,408 |  | 3,592
Cash at bank and in hand |  | 66,055 |  | 81,859
|  | 76,082 |  | 91,451
Creditors: amount falling due within one year | 7 | (78,479) |  | (93,221)
Net current assets |  | (2,397) |  | (1,770)
Total assets less current liabilities |  | 1,702 |  | 3,895
Net assets |  | 1,702 |  | 3,895
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 1,602 |  | 3,795
Shareholders' funds |  | 1,702 |  | 3,895
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 29 December 2025 and were signed on its behalf by:
------------------------------- Nicholas Luget Director
5

NIX BAR LIMITED Statement of Changes in Equity For the year ended 31 August 2025
|  | Equity share capital |  | Retained Earnings |  | Total
| £ |  | £ |  | £ |
At 01 September 2023 |  | 100 |  | 11,893 |  | 11,993
Profit for the year |  |  |  | 73,902 |  | 73,902
Total comprehensive income for the year |  | - |  | 73,902 |  | 73,902
Dividends |  |  |  | (82,000) |  | (82,000)
Total investments by and distributions to owners |  | - |  | (82,000) |  | (82,000)
At 31 August 2024 |  | 100 |  | 3,795 |  | 3,895
At 01 September 2024 |  | 100 |  | 3,795 |  | 3,895
Profit for the year |  |  |  | 45,807 |  | 45,807
Total comprehensive income for the year |  | - |  | 45,807 |  | 45,807
Dividends |  |  |  | (48,000) |  | (48,000)
Total investments by and distributions to owners |  | - |  | (48,000) |  | (48,000)
At 31 August 2025 |  | 100 |  | 1,602 |  | 1,702
6

NIX BAR LIMITED Notes to the Financial Statements For the year ended 31 August 2025
General Information NIX BAR LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12508057, registration address 8 Bradestones Way, Stonehouse, GLOUCESTERSHIRE, GL10 3FD. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 15% Reducing Balance
Computer Equipment | 15% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 17 (2024 : 15).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 September 2024 | 10,000 |  | 10,000
Additions | - |  | -
Disposals | - |  | -
At 31 August 2025 | 10,000 |  | 10,000
Amortisation
At 01 September 2024 | 8,000 |  | 8,000
Charge for year | 2,000 |  | 2,000
On disposals | - |  | -
At 31 August 2025 | 10,000 |  | 10,000
Net book values
At 31 August 2025 | - |  | -
At 31 August 2024 | 2,000 |  | 2,000
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 September 2024 | 5,297 |  | 599 |  | 5,896
Additions | 1,158 |  | - |  | 1,158
Disposals | - |  | - |  | -
At 31 August 2025 | 6,455 |  | 599 |  | 7,054
Depreciation
At 01 September 2024 | 2,065 |  | 166 |  | 2,231
Charge for year | 659 |  | 65 |  | 724
On disposals | - |  | - |  | -
At 31 August 2025 | 2,724 |  | 231 |  | 2,955
Net book values
Closing balance as at 31 August 2025 | 3,731 |  | 368 |  | 4,099
Opening balance as at 01 September 2024 | 3,232 |  | 433 |  | 3,665
5. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 5,619 |  | 6,000
| 5,619 |  | 6,000
6. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Prepayments & Accrued Income | 1,808 |  | 992
Other Debtors | 2,600 |  | 2,600
| 4,408 |  | 3,592
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 1,809 |  | 3,158
Corporation Tax | 13,218 |  | 24,824
PAYE & Social Security | 1,071 |  | 0
Accrued Expenses | 4,192 |  | 2,100
Other Creditors | 281 |  | 468
Directors' Current Accounts | 46,354 |  | 41,907
VAT | 11,554 |  | 20,764
| 78,479 |  | 93,221
7