Granny Ann's Pubs LTD.

Granny Ann's Pubs LTD.
Contents Page
For the year ended 31 August 2025

Statement of financial position	1
Notes to the financial statements	2

Granny Ann's Pubs LTD.
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	896	1,121
		896	1,121
Current assets
Stocks		6,470	6,691
Cash at bank and in hand		4,491	8,636
		10,961	15,327
Creditors: amount falling due within one year		(10,623)	(16,307)
Net current assets		338	(980)

Total assets less current liabilities		1,234	141
Provisions for liabilities		(50)	(95)
Net assets		1,184	46

Capital and reserves
Called up share capital		20	20
Profit and loss account		1,164	26
Shareholders' funds		1,184	46

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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 22 May 2026 and were signed on its behalf by:

-------------------------------
Mark Milnes
Director

1

Granny Ann's Pubs LTD.
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

Granny Ann's Pubs LTD. is a private company, limited by shares, registered in England and Wales, registration number 13558691, registration address 393 Uttoxeter Road, Stoke-on-Trent, ST11 9NT.

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.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

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:

Computer Equipment

33.33% 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.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 4 (2024 : 3).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 September 2024	2,022	2,022
Additions	213	213
Disposals	-	-
At 31 August 2025	2,235	2,235
Depreciation
At 01 September 2024	901	901
Charge for year	438	438
On disposals	-	-
At 31 August 2025	1,339	1,339
Net book values
Closing balance as at 31 August 2025	896	896
Opening balance as at 01 September 2024	1,121	1,121

2

Registered Number: 13558691
England and Wales
GRANNY ANN'S PUBS LTD.

Abridged Accounts

Period of accounts Start date: 01 September 2024 End date: 31 August 2025