REGISTERED NUMBER: 09712796 (England and Wales)

Denman Pub Co Limited

Financial Statements

for the Year Ended 31 August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M D Gallimore

SECRETARY:

Mrs J L Gallimore

REGISTERED OFFICE:

10 Fetlock Drive

Newbury

Berkshire

RG14 7WR

REGISTERED NUMBER:

09712796 (England and Wales)

ACCOUNTANTS:

Read Woodruff

Chartered Accountants

Unit 2a

Railway Triangle Industrial Estate

Dorchester

Dorset

DT1 2PJ

FIXED ASSETS

Intangible assets

4

-

1,105

Tangible assets

5

45,878

53,974

45,878

55,079

CURRENT ASSETS

Stocks

16,399

18,210

Debtors

6

28,669

18,017

Cash at bank and in hand

151,771

117,467

196,839

153,694

CREDITORS

Amounts falling due within one year

7

171,648

148,719

NET CURRENT ASSETS

25,191

4,975

TOTAL ASSETS LESS CURRENT LIABILITIES

71,069

60,054

PROVISIONS FOR LIABILITIES

9,928

10,988

NET ASSETS

61,141

49,066

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

60,941

48,866

SHAREHOLDERS' FUNDS

61,141

49,066

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 13 November 2025 and were signed by:

M D Gallimore - Director

1.	STATUTORY INFORMATION

Denman Pub Co Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures, fittings, equipment

-

15% on 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.

Taxation

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 the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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 deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 25 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

11,055

AMORTISATION

At 1 September 2024

9,950

Amortisation for year

1,105

At 31 August 2025

11,055

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

1,105

5.	TANGIBLE FIXED ASSETS

Fixtures,

fittings,

equipment

£

COST

At 1 September 2024

and 31 August 2025

92,552

DEPRECIATION

At 1 September 2024

38,578

Charge for year

8,096

At 31 August 2025

46,674

NET BOOK VALUE

At 31 August 2025

45,878

At 31 August 2024

53,974

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

10,254

7,254

Prepayments and accrued income

18,415

10,763

28,669

18,017

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

49,607

47,827

UK corporation tax

34,344

21,444

Tax and social security costs

36,102

37,425

Other creditors

8,415

-

Directors' current accounts

22,676

26,603

Accruals and deferred income

20,504

15,420

171,648

148,719

8.	OTHER FINANCIAL COMMITMENTS

The company has future operating lease commitments totalling £126,703.