Company Registration No. 11346645 (England and Wales)
BRIDGE STREET PUB LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
BRIDGE STREET PUB LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
BRIDGE STREET PUB LIMITED
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
592
696
Current assets
Stocks
4,234
3,938
Debtors
1
-
0
Cash at bank and in hand
25,245
33,544
29,480
37,482
Creditors: amounts falling due within one year
(26,214)
(27,298)
Net current assets
3,266
10,184
Total assets less current liabilities
3,858
10,880
Capital and reserves
Called up share capital
3
3
Profit and loss reserves
3,855
10,877
Total equity
3,858
10,880

In accordance with section 444 of the Companies Act 2006 all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (S.I. 2008/409)(b).

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 26 May 2026
Mr C Metcalf
Director
Company Registration No. 11346645
BRIDGE STREET PUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 2 -
1
Accounting policies
Company information

Bridge Street Pub Limited is a private company limited by shares incorporated in England and Wales. The registered office is 19a New Road, Bampton, Oxon, OX18 2NQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

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

BRIDGE STREET PUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.7
Employee benefits

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
3
Tangible fixed assets
Total
£
Cost
At 1 June 2024 and 31 May 2025
1,788
Depreciation and impairment
At 1 June 2024
1,092
Depreciation charged in the year
104
At 31 May 2025
1,196
Carrying amount
At 31 May 2025
592
At 31 May 2024
696
2025-05-31 2024-06-01 false false false CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr C Metcalf 11346645 2024-06-01 2025-05-31 11346645 2025-05-31 11346645 2024-05-31 11346645 core:CurrentFinancialInstruments 2025-05-31 11346645 core:CurrentFinancialInstruments 2024-05-31 11346645 core:ShareCapital 2025-05-31 11346645 core:ShareCapital 2024-05-31 11346645 core:RetainedEarningsAccumulatedLosses 2025-05-31 11346645 core:RetainedEarningsAccumulatedLosses 2024-05-31 11346645 bus:Director1 2024-06-01 2025-05-31 11346645 core:FurnitureFittings 2024-06-01 2025-05-31 11346645 2023-06-01 2024-05-31 11346645 2024-05-31 11346645 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 11346645 bus:FRS102 2024-06-01 2025-05-31 11346645 bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 11346645 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 11346645 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP