Fluid Pub Group Limited

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

Registered number: 04887152

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		19,846		25,139

			19,846		25,139
CURRENT ASSETS
Stocks	6	15,000		15,000
Debtors	7	10,544		163,323
Cash at bank and in hand		111,219		16,951

		136,763		195,274
Creditors: Amounts Falling Due Within One Year	8	(93,661 )		(160,043 )

NET CURRENT ASSETS (LIABILITIES)			43,102		35,231

TOTAL ASSETS LESS CURRENT LIABILITIES			62,948		60,370

NET ASSETS			62,948		60,370

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			62,848		60,270

SHAREHOLDERS' FUNDS			62,948		60,370

Page 1

Page 2

Fluid Pub Group Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 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 directors acknowledge their 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

Ms Joanna Grant

Director

23rd June 2026

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

1. General Information

Fluid Pub Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04887152 . The registered office is 3 Pouparts Place, Twickenham, TW2 5FR.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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:

Fixtures & Fittings	25% Reducing balance
Computer Equipment	25% Reducing balance

2.5. 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.

Page 3

Page 4

Fluid Pub Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.6. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 35 (2024: 35)

4. Intangible Assets

	Other
	£
Cost
As at 1 October 2024	369,819

As at 30 September 2025	369,819

Amortisation
As at 1 October 2024	369,819

As at 30 September 2025	369,819

Net Book Value
As at 30 September 2025	-

As at 1 October 2024	-

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 October 2024	182,269	1,158	183,427
Additions	910	414	1,324

As at 30 September 2025	183,179	1,572	184,751

...CONTINUED

Page 4

Page 5

Fluid Pub Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

Depreciation
As at 1 October 2024	157,694	594	158,288
Provided during the period	6,372	245	6,617

As at 30 September 2025	164,066	839	164,905

Net Book Value
As at 30 September 2025	19,113	733	19,846

As at 1 October 2024	24,575	564	25,139

6. Stocks

	2025	2024
	£	£
Stock	15,000	15,000

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	5,738
Amounts owed by group undertakings	9,065	55,000
Other debtors	1,479	102,585

	10,544	163,323

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	79,972	65,971
Other creditors	2,055	52,040
Taxation and social security	11,634	42,032

	93,661	160,043

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

Page 5