Ormskirk Pubco Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

1. General Information

Ormskirk Pubco Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10440002 . The registered office is 105 Garstang Road, Preston, Lancs, PR1 1LD.

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 for goods supplied and

services rendered, net of discounts and Value Added Tax. Turnover is recorded at the point that the

requested goods and services have been provided to the customer.

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:

Leasehold	10% reducing balance
Plant & Machinery	10% reducing balance
Motor Vehicles	25% reducing balance

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated

depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation

less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other

comprehensive income and accumulated in capital and reserves, except to the extent it reverses a

revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying

amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent

of any previously recognised revaluation increase accumulated in capital and reserves in respect of that

asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital

and reserves in respect of that asset, the excess shall be recognised in profit or loss.

2.4. Stocks and Work in Progress

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost

includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their

present location and condition.

2.5. Financial Instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the

contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement

constitutes a financing transaction, where it is recognised at the present value of the future payments

discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

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Ormskirk Pubco Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

Contributions to defined contribution plans are recognised as an expense in the period in which the

related service is provided. Prepaid contributions are recognised as an asset to the extent that the

prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting

date in which the employees render the related service, the liability is measured on a discounted present

value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in

which it arises.

2.8. Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past

event; it is probable that the entity will be required to transfer economic benefits in settlement and the

amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the

statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the

reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best

estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts

previously recognised are recognised in profit or loss unless the provision was originally recognised as

part of the cost of an asset. When a provision is measured at the present value of the amount expected to

be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit

or loss in the period it arises.

2.9. Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount

being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount,

the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each

reporting date.

When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of

the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit

is the smallest identifiable group of assets that includes the asset and generates cash inflows that are

largely independent of the cash inflows from other assets or groups of assets.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 46 (2024: 46)

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Ormskirk Pubco Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 November 2024	314,733	317,965	3,000	635,698
Additions	5,428	24,541	-	29,969

As at 31 October 2025	320,161	342,506	3,000	665,667

Depreciation
As at 1 November 2024	170,221	137,800	1,313	309,334
Provided during the period	32,016	20,471	421	52,908

As at 31 October 2025	202,237	158,271	1,734	362,242

Net Book Value
As at 31 October 2025	117,924	184,235	1,266	303,425

As at 1 November 2024	144,512	180,165	1,687	326,364

5. Stocks

	2025	2024
	£	£
Stock	23,239	23,239

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	43,637	16,505

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2	-
Other creditors	(4,344)	14,710
Taxation and social security	131,315	126,142

	126,973	140,852

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4	4

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Ormskirk Pubco Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Mr Scott Reilly	10,000	25,750	(10,000 )	-	25,750
Miss Claire Kennedy	10,000	25,750	(10,000 )	-	25,750

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

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		303,425		326,364

			303,425		326,364
CURRENT ASSETS
Stocks	5	23,239		23,239
Debtors	6	43,637		16,505
Cash at bank and in hand		134,389		165,489

		201,265		205,233
Creditors: Amounts Falling Due Within One Year	7	(126,973 )		(140,852 )

NET CURRENT ASSETS (LIABILITIES)			74,292		64,381

TOTAL ASSETS LESS CURRENT LIABILITIES			377,717		390,745

PROVISIONS FOR LIABILITIES
Deferred Taxation			(45,962 )		(44,958 )

NET ASSETS			331,755		345,787

CAPITAL AND RESERVES
Called up share capital	8		4		4
Income Statement			331,751		345,783

SHAREHOLDERS' FUNDS			331,755		345,787