REGISTERED NUMBER: 07347368 (England and Wales)

EAST SUSSEX PUB COMPANY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1ST SEPTEMBER 2024 TO 30TH AUGUST 202

5

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

D V Turner

SECRETARY:

Company Secretaries (South) Limited

REGISTERED OFFICE:

Landgate Chambers

24 Landgate

Rye

East Sussex

TN31 7LJ

REGISTERED NUMBER:

07347368 (England and Wales)

ACCOUNTANTS:

Gibbons Mannington & Phipps LLP

Chartered Accountants

Landgate Chambers

24 Landgate

Rye

East Sussex

TN31 7LJ

FIXED ASSETS

Tangible assets

4

-

12,096

CURRENT ASSETS

Stocks

-

13,000

Debtors

5

2,123

-

Cash at bank and in hand

1,308

15,879

3,431

28,879

CREDITORS

Amounts falling due within one year

6

117,653

127,323

NET CURRENT LIABILITIES

(114,222

)

(98,444

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(114,222

)

(86,348

)

CREDITORS

Amounts falling due after more than one year

7

20,834

26,385

NET LIABILITIES

(135,056

)

(112,733

)

CAPITAL AND RESERVES

Called up share capital

9

40

40

Retained earnings

(135,096

)

(112,773

)

SHAREHOLDERS' FUNDS

(135,056

)

(112,733

)

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

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

The director acknowledges his 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 director and authorised for issue on 21st July 2026 and were signed by:

D V Turner - Director

1.	STATUTORY INFORMATION

East Sussex Pub Company Limited 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 etc

-

33% on cost, 25% on reducing balance and 15% 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 period 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 period 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.

Going concern

The financial statements have not been prepared on a going concern basis as the company ceased to trade on 30 August 2025.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 15 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st September 2024

46,169

Disposals

(46,169

)

At 30th August 2025

-

DEPRECIATION

At 1st September 2024

34,073

Eliminated on disposal

(34,073

)

At 30th August 2025

-

NET BOOK VALUE

At 30th August 2025

-

At 31st August 2024

12,096

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

2,123

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

14,314

17,971

Trade creditors

-

10,458

Taxation and social security

870

5,750

Other creditors

102,469

93,144

117,653

127,323

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

20,834

26,385

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

-

18,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10

Ordinary shares

£4

40

40