The Sink Inn Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13877845

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		4,766

			-		4,766
CURRENT ASSETS
Stocks	5	-		3,219
Debtors	6	2		1,697
Cash at bank and in hand		3,369		-

		3,371		4,916
Creditors: Amounts Falling Due Within One Year	7	(32,473 )		(58,424 )

NET CURRENT ASSETS (LIABILITIES)			(29,102 )		(53,508 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(29,102 )		(48,742 )

NET LIABILITIES			(29,102 )		(48,742 )

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			(29,104 )		(48,744 )

SHAREHOLDERS' FUNDS			(29,102)		(48,742)

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The Sink Inn Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A Dann

Director

07/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Sink Inn Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13877845 . The registered office is The Sink Inn, Pentire House, 5-9 Beach Road, Newquay, Cornwall, TR7 1ES.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	3 years Straight line
Plant & Machinery	3 years Straight line
Fixtures & Fittings	3 years Straight line
Computer Equipment	3 years Straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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The Sink Inn Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: 7)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	4,687	4,078	323	1,137	10,225
Disposals	(4,687 )	(4,078 )	(323 )	(1,137 )	(10,225 )

As at 31 March 2026	-	-	-	-	-

Depreciation
As at 1 April 2025	1,525	2,655	223	1,056	5,459
Disposals	(1,525 )	(2,655 )	(223 )	(1,056 )	(5,459 )

As at 31 March 2026	-	-	-	-	-

Net Book Value
As at 31 March 2026	-	-	-	-	-

As at 1 April 2025	3,162	1,423	100	81	4,766

5. Stocks

	2026	2025
	£	£
Stock	-	3,219

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	1,650
Other debtors	2	47

	2	1,697

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	89	7,857
Bank loans and overdrafts	-	10,479
Amounts owed to group undertakings	25,989	26,258
Other creditors	1,998	4,011
Taxation and social security	4,397	9,819

	32,473	58,424

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The Sink Inn Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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