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Registered Number: 09247674
England and Wales
Unaudited Financial Statements
for the year ended 31 October 2025
for
AG PUBS LTD

AG Pubs Ltd Contents Page For the year ended 31 October 2025
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3

AG Pubs Ltd Company Information For the year ended 31 October 2025
Director | Michael Hopkin
Registered Number | 09247674
Registered Office | The Bell Inn/29 High Street Avening Tetbury Gloucestershire GL8 8NF
Accountants | Taylorhobbs Limited Cherry Trees Barn Walcot Lane Pershore WR10 2AL
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Registered Number: 09247674 AG Pubs Ltd Balance Sheet As at 31 October 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 18,887 |  | 18,421
|  | 18,887 |  | 18,421
Current assets |  |  |
Stocks | 4 | 3,508 |  | 5,485
Debtors | 5 | 10,503 |  | 10,444
Cash at bank and in hand |  | 9,885 |  | 8,542
|  | 23,896 |  | 24,471
Creditors: amount falling due within one year | 6 | (14,809) |  | (18,005)
Net current assets |  | 9,087 |  | 6,466
Total assets less current liabilities |  | 27,974 |  | 24,887
Creditors: amount falling due after more than one year | 7 | - |  | (583)
Provisions for liabilities | 8 | (1,679) |  | (1,917)
Net assets |  | 26,295 |  | 22,387
Capital and reserves |  |  |
Called up share capital | 9 | 2 |  | 2
Profit and loss account |  | 26,293 |  | 22,385
Shareholders' funds |  | 26,295 |  | 22,387
For the year ended 31 October 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 profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 05 June 2026 and were signed on its behalf by:
------------------------------- Michael Hopkin Director
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AG Pubs Ltd Notes to the Financial Statements For the year ended 31 October 2025
General Information AG Pubs Ltd is a private company, limited by shares, registered in England and Wales, registration number 09247674, registration address The Bell Inn/29 High Street, Avening, Tetbury, Gloucestershire, GL8 8NF. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from contracts for the provision of services is recognised by reference to the stage of completion and where the amount of revenue can be measured reliably. 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 Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date. 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:
Land and Buildings | 20 Years Straight Line
Fixtures and Fittings | 20% Reducing Balance
Computer Equipment | 3 Years Straight Line
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 11 (2024 : 8).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 November 2024 | 14,521 |  | 23,795 |  | 1,324 |  | 39,640
Additions | 3,697 |  | - |  | - |  | 3,697
Disposals | - |  | - |  | - |  | -
At 31 October 2025 | 18,218 |  | 23,795 |  | 1,324 |  | 43,337
Depreciation
At 01 November 2024 | 6,279 |  | 13,616 |  | 1,324 |  | 21,219
Charge for year | 1,195 |  | 2,036 |  | - |  | 3,231
On disposals | - |  | - |  | - |  | -
At 31 October 2025 | 7,474 |  | 15,652 |  | 1,324 |  | 24,450
Net book values
Closing balance as at 31 October 2025 | 10,744 |  | 8,143 |  | - |  | 18,887
Opening balance as at 01 November 2024 | 8,242 |  | 10,179 |  | - |  | 18,421
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 3,508 |  | 5,485
| 3,508 |  | 5,485
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 142 |  | -
Prepayments & Accrued Income | 1,902 |  | 1,985
Other Debtors | 8,459 |  | 8,459
| 10,503 |  | 10,444
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 5,910 |  | 7,770
Bank Loans & Overdrafts | 583 |  | 1,000
Corporation Tax | 2,535 |  | 3,637
PAYE & Social Security | 402 |  | 174
Accrued Expenses | 1,642 |  | 2,534
Pension Control | 86 |  | -
Directors' Current Accounts | 23 |  | 2
VAT | 3,628 |  | 2,888
| 14,809 |  | 18,005
Creditors: Amounts Falling Due Within One Year The Company took out a Bounce Back Loan of £25,000 on 8th May 2020, repayable over a six year term with a fixed interest rate of 2.5%. The Company took an additional amount of £15,000 on 17th March 2021, however repaid the amount of £35,000 on the 23rd April 2021. This is automatically one year with no repayments or interest and the Business Interruption payment of£365, is payable by the government. Included within creditors due within 1 year is an amount of £583. Repayments of £83.33 commenced in June 2021.
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | - |  | 583
| - |  | 583
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 1,679 |  | 1,917
| 1,679 |  | 1,917
9. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Ordinary share of £1.00 each | 1 |  | 1
1 Preference share of £1.00 each | 1 |  | 1
| 2 |  | 2
10. | 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.
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