Registration number: 10866580

The Bert Linnecor Sports Bar Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

The Bert Linnecor Sports Bar Limited

Company Information

Chairman

Steven McDowell

Directors

Stephen Bell Robert Edward Taylor Thomas Jarvis Maurice James Bishop Iain Rodgers Malcom John Chapman

Registered office

Ruston Sports and Social Club Newark Road Lincoln Lincolnshire LN6 8RN

Accountants

M.G. Walker & Co. Limited 119a High Street Clay Cross Chesterfield Derbyshire S45 9DZ

The Bert Linnecor Sports Bar Limited

(Registration number: 10866580)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	4,815	10,004
Current assets
Stocks	6	10,751	8,261
Debtors	7	22,462	36,777
Cash at bank and in hand		33,425	20,006
		66,638	65,044
Creditors: Amounts falling due within one year	8	(80,589)	(81,308)
Net current liabilities		(13,951)	(16,264)
Total assets less current liabilities		(9,136)	(6,260)
Creditors: Amounts falling due after more than one year	8	(15,532)	(20,618)
Net liabilities		(24,668)	(26,878)
Capital and reserves
Called up share capital	9	2	2
Retained earnings		(24,670)	(26,880)
Shareholders' deficit		(24,668)	(26,878)

For the financial 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.

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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 June 2026 and signed on its behalf by:
 

The Bert Linnecor Sports Bar Limited

(Registration number: 10866580)
Balance Sheet as at 31 March 2026

......................................... Steven McDowell Chairman

......................................... Thomas Jarvis Director

The Bert Linnecor Sports Bar Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Ruston Sports and Social Club
Newark Road
Lincoln
Lincolnshire
LN6 8RN
England

These financial statements were authorised for issue by the Board on 11 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

The Bert Linnecor Sports Bar Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Other tangible assets	25% straight line
Office Equipment	25% straight line

Intangible assets

Intangible assets are stated in the statement of financial position at cost, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

The cost of intangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Software	25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

The Bert Linnecor Sports Bar Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 18 (2025 - 22).

The Bert Linnecor Sports Bar Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Intangible assets

	Internally generated software development costs  £	Total £
Cost or valuation
At 1 April 2025	998	998
Disposals	(998)	(998)
At 31 March 2026	-	-
Amortisation
At 1 April 2025	998	998
Amortisation eliminated on disposals	(998)	(998)
At 31 March 2026	-	-
Carrying amount
At 31 March 2026	-	-

5	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2025	14,751	22,646	37,397
Disposals	-	(1,537)	(1,537)
At 31 March 2026	14,751	21,109	35,860
Depreciation
At 1 April 2025	7,276	20,117	27,393
Charge for the year	3,688	1,501	5,189
Eliminated on disposal	-	(1,537)	(1,537)
At 31 March 2026	10,964	20,081	31,045
Carrying amount
At 31 March 2026	3,787	1,028	4,815
At 31 March 2025	7,475	2,529	10,004

The Bert Linnecor Sports Bar Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6

Stocks

	2026 £	2025 £
Other inventories	10,751	8,261

7

Debtors

Current	Note	2026 £	2025 £
Trade debtors		15,778	5,731
Amounts owed by related parties		4,154	23,536
Prepayments		1,825	2,089
Other debtors		705	5,421
		22,462	36,777

The Bert Linnecor Sports Bar Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

8

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	10	5,542	5,577
Trade creditors		18,129	22,333
Taxation and social security		10,710	7,007
Accruals and deferred income		11,761	19,054
Other creditors		34,447	27,337
		80,589	81,308

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	10	15,532	20,618

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary Shares of £1 each	2	2	2	2

10	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	15,532	20,618

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	5,542	5,577