Company Registration No. 15915305 (England and Wales)
Greens Bar And Kitchen Ltd
Unaudited accounts
for the period from 23 August 2024 to 31 December 2025
Greens Bar And Kitchen Ltd
Unaudited accounts
Contents
Greens Bar And Kitchen Ltd
Company Information
for the period from 23 August 2024 to 31 December 2025
Directors
Elizabeth Dear
Benjamin Conner-Evans
Company Number
15915305 (England and Wales)
Registered Office
Greens Wine Bar
4 Jewry Street
Winchester
Hampshire
SO23 8RZ
England
Accountants
Continuity Finance
95 Brownhill Road
Chandlers Ford
Eastleigh
Hampshire
SO53 2FH
Greens Bar And Kitchen Ltd
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
186,924
Creditors: amounts falling due within one year
(297,497)
Net current liabilities
(60,143)
Total assets less current liabilities
255,005
Creditors: amounts falling due after more than one year
(170,729)
Provisions for liabilities
Greens Bar And Kitchen Ltd
Statement of financial position
as at 31 December 2025 (continued)
Called up share capital
100
Profit and loss account
71,727
Shareholders' funds
71,827
For the period ending 31 December 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by
Elizabeth Dear
Director
Company Registration No. 15915305
Greens Bar And Kitchen Ltd
Notes to the Accounts
for the period from 23 August 2024 to 31 December 2025
Greens Bar And Kitchen Ltd is a private company, limited by shares, registered in England and Wales, registration number 15915305. The registered office is Greens Wine Bar, 4 Jewry Street, Winchester, Hampshire, SO23 8RZ, England.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation and impairment losses.
Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised over the estimated useful life of 5 years. An impairment review concluded that this best reflected the nature of the goodwill and business conditions.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
The term of the lease
Fixtures & fittings
25% on cost
Computer equipment
25% on cost
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Greens Bar And Kitchen Ltd
Notes to the Accounts
for the period from 23 August 2024 to 31 December 2025
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 tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
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 the timing difference.
Rentals paid under operating leases are charged to profit or loss (Income Statement) on a straight line basis over the period of the lease.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account (Income Statement) when due.
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Intangible fixed assets
Goodwill
At 31 December 2025
325,000
Charge for the period
59,583
At 31 December 2025
59,583
At 31 December 2025
265,417
Greens Bar And Kitchen Ltd
Notes to the Accounts
for the period from 23 August 2024 to 31 December 2025
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Tangible fixed assets
Land & buildings
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
Additions
3,540
58,650
1,350
63,540
At 31 December 2025
3,540
58,650
1,350
63,540
Charge for the period
59
13,441
309
13,809
At 31 December 2025
59
13,441
309
13,809
At 31 December 2025
3,481
45,209
1,041
49,731
Amounts falling due within one year
Accrued income and prepayments
390
Amounts falling due after more than one year
7
Creditors: amounts falling due within one year
2025
Bank loans and overdrafts
55,371
Taxes and social security
36,887
Loans from directors
115,226
The bank loans and overdrafts are secured by a fixed and floating charge over the assets of the company.
8
Creditors: amounts falling due after more than one year
2025
The bank loans and overdrafts are secured by a fixed and floating charge over the assets of the company.
Greens Bar And Kitchen Ltd
Notes to the Accounts
for the period from 23 August 2024 to 31 December 2025
Accelerated capital allowances
9,449
Charged to the profit and loss account
9,449
Provision at end of period
9,449
10
Provisions for liabilities
£
Additional provisions made during the period
3,000
The provision is held against the cost of remedial works on the leased property and was retained from the consideration upon acquisition of the business.
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Operating lease commitments
2025
At 31 December 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
50,000
Later than one year and not later than five years
182,000
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Average number of employees
During the period the average number of employees was 18.