REGISTERED NUMBER: SC079936 (Scotland)

Financial Statements

for the Year Ended 30 September 2025

for

Suburban Taverns Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M A Reilly

Mrs M E Reilly

Mr P A Reilly

Mrs E F McTaggart

Mrs G Reilly

SECRETARY:

Mrs M E Reilly

REGISTERED OFFICE:

1 Golf Road

Clarkston

Glasgow

G76 7HU

REGISTERED NUMBER:

SC079936 (Scotland)

ACCOUNTANTS:

O'Haras Chartered Accountants

Radleigh House

1 Golf Road

Clarkston

Glasgow

G76 7HU

FIXED ASSETS

Intangible assets

3

-

-

Property, plant and equipment

4

2,674,962

2,809,844

Investments

5

1

1

2,674,963

2,809,845

CURRENT ASSETS

Inventories

6

60,208

69,484

Debtors

7

300,799

301,344

Cash at bank and in hand

506,806

480,798

867,813

851,626

CREDITORS

Amounts falling due within one year

8

333,158

339,179

NET CURRENT ASSETS

534,655

512,447

TOTAL ASSETS LESS CURRENT LIABILITIES

3,209,618

3,322,292

PROVISIONS FOR LIABILITIES

88,334

112,973

NET ASSETS

3,121,284

3,209,319

CAPITAL AND RESERVES

Called up share capital

41,000

41,000

Revaluation reserve

9

740,192

745,630

Retained earnings

2,340,092

2,422,689

SHAREHOLDERS' FUNDS

3,121,284

3,209,319

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 10 June 2026 and were signed on its behalf by:

Mr M A Reilly - Director

Mrs M E Reilly - Director

1.	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.

Going concern

The directors continue to be satisfied that the company has adequate resources to continue in operation for the next 12 months. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Critical accounting judgements and key sources of estimation uncertainty

No significant judgements have had to be made by management in preparing these financial statements.

Revenue

Turnover represents the amounts derived from the sales of goods from public houses and wholesale goods, excluding value added tax and trade discounts.

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 the cost less estimated residual value of each asset over its estimated useful life.

Freehold property

-

2% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Inventories

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

All interest-bearing loans and borrowings which are basic financial instruments are recognised at the present value of cash payable to the bank (including interest).

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.

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.

Short term debtors

Debtors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other operating expenses.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 58 (2024 - 60 ) .

3.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

200,000

AMORTISATION

At 1 October 2024

and 30 September 2025

200,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

2,872,766

1,642,409

170,547

11,584

4,697,306

DEPRECIATION

At 1 October 2024

512,953

1,291,589

72,222

10,698

1,887,462

Charge for year

57,455

52,624

24,581

222

134,882

At 30 September 2025

570,408

1,344,213

96,803

10,920

2,022,344

NET BOOK VALUE

At 30 September 2025

2,302,358

298,196

73,744

664

2,674,962

At 30 September 2024

2,359,813

350,820

98,325

886

2,809,844

The directors consider the value of the company's properties at the balance sheet date to be reasonable.

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 October 2024

and 30 September 2025

1

NET BOOK VALUE

At 30 September 2025

1

At 30 September 2024

1

6.	INVENTORIES

2025

2024

£

£

Stocks

60,208

69,484

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

299,999

299,999

Other debtors

800

1,345

300,799

301,344

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

83,888

73,741

Taxation and social security

136,536

134,221

Other creditors

112,734

131,217

333,158

339,179

9.

RESERVES

Revaluation

reserve

£

At 1 October 2024

745,630

Transfer of reserves

(10,720

)

Deferred tax movement

5,282

At 30 September 2025

740,192