REGISTERED NUMBER: 15554526 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Shoreline Pub Co Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

G T Fletcher

A W Dunn

Registered office:

39 Cardiff Road

Llandaff

Cardiff

South Glamorgan

CF5 2DP

Registered number:

15554526 (England and Wales)

Accountants:

BYB Accountancy Ltd

Incorporated Financial Accountants

39 Cardiff Road

Llandaff

Cardiff

South Glamorgan

CF5 2DP

Fixed assets

Tangible assets

4

136,878

90,073

Current assets

Stocks

7,200

7,200

Cash at bank and in hand

163,564

88,398

170,764

95,598

Creditors

Amounts falling due within one year

5

217,185

163,271

Net current liabilities

(46,421

)

(67,673

)

Total assets less current liabilities

90,457

22,400

Creditors

Amounts falling due after more than one year

6

23,638

-

Net assets

66,819

22,400

Capital and reserves

Called up share capital

100

100

Retained earnings

66,719

22,300

66,819

22,400

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 8 July 2026 and were signed on its behalf by:

G T Fletcher - Director

1.	STATUTORY INFORMATION

Shoreline Pub Co 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

33% on reducing balance

Fixtures and fittings

-

25% 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2025 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

Cost

At 1 April 2025

4,062

11,147

87,900

Additions

-

2,692

21,856

At 31 March 2026

4,062

13,839

109,756

Depreciation

At 1 April 2025

-

3,720

9,316

Charge for year

-

3,460

16,462

At 31 March 2026

-

7,180

25,778

Net book value

At 31 March 2026

4,062

6,659

83,978

At 31 March 2025

4,062

7,427

78,584

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost

At 1 April 2025

-

-

103,109

Additions

48,995

627

74,170

At 31 March 2026

48,995

627

177,279

Depreciation

At 1 April 2025

-

-

13,036

Charge for year

7,349

94

27,365

At 31 March 2026

7,349

94

40,401

Net book value

At 31 March 2026

41,646

533

136,878

At 31 March 2025

-

-

90,073

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

11,162

-

Trade creditors

38,357

6,824

Taxation and social security

36,868

31,270

Other creditors

130,798

125,177

217,185

163,271

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

23,638

-