REGISTERED NUMBER: 08209109 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

SCARLETT PUB COMPANY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Major

P G Major

REGISTERED OFFICE:

The Famous Royal Navy Volunteer

17 - 18 King Street

Bristol

BS1 4EF

REGISTERED NUMBER:

08209109 (England and Wales)

ACCOUNTANTS:

Burnside

Chartered Accountants

61 Queen Square

Bristol

BS1 4JZ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

243,618

291,538

243,618

291,538

CURRENT ASSETS

Stocks

47,577

37,545

Debtors

6

201,832

243,998

Cash at bank and in hand

109,805

131,990

359,214

413,533

CREDITORS

Amounts falling due within one year

7

510,347

519,350

NET CURRENT LIABILITIES

(151,133

)

(105,817

)

TOTAL ASSETS LESS CURRENT LIABILITIES

92,485

185,721

CREDITORS

Amounts falling due after more than one year

8

374,135

455,750

NET LIABILITIES

(281,650

)

(270,029

)

CAPITAL AND RESERVES

Called up share capital

10

200

200

Retained earnings

(281,850

)

(270,229

)

SHAREHOLDERS' FUNDS

(281,650

)

(270,029

)

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 19 June 2026 and were signed on its behalf by:

A Major - Director

1.	STATUTORY INFORMATION

Scarlett Pub Company Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net cash sales of goods and services, excluding value added tax.

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 three 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.

Land and buildings

-

over the term of the lease

Plant and machinery etc

-

33% on cost and 20% 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.

Financial instruments

Financial assets and liabilities are recognised in the balance sheet when the company becomes party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and are measured on initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the company's cash management.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of any direct issue costs.

Interest bearing bank loans, overdrafts and other loans which meet the criteria of basic financial instruments are initially recorded at the present value of cash payable to the bank, usually being equivalent to the proceeds received net of direct issue costs. These liabilities are subsequently measured at amortised cost, using the effective interest rate method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 47 (2024 - 44 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

10,000

AMORTISATION

At 1 October 2024

and 30 September 2025

10,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

121,884

1,122,917

1,244,801

DEPRECIATION

At 1 October 2024

18,314

934,949

953,263

Charge for year

10,327

37,593

47,920

At 30 September 2025

28,641

972,542

1,001,183

NET BOOK VALUE

At 30 September 2025

93,243

150,375

243,618

At 30 September 2024

103,570

187,968

291,538

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

23,400

35,020

Other debtors

178,432

208,978

201,832

243,998

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

83,723

120,427

Trade creditors

167,218

141,721

Taxation and social security

43,668

17,206

Other creditors

215,738

239,996

510,347

519,350

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

274,866

342,881

Other creditors

99,269

112,869

374,135

455,750

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

3,500

3,500

Repayable by instalments

Bank loans more than 5 years

120,875

143,665

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

358,589

463,308

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10,000

Ordinary 'A' Shares

0.01

100

100

10,000

Ordinary 'B' Shares

0.01

100

100

200

200

11.	TRANSACTIONS WITH DIRECTORS

The following advances to and repayments from a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

A Major

Balance outstanding at start of year

(91,186

)

(88,016

)

Amounts advanced

118

8,830

Amounts repaid

-

(12,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(91,068

)

(91,186

)

12.	RELATED PARTY DISCLOSURES

13.	ULTIMATE CONTROLLING PARTY