Company registration number: 10023973
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Simpson Catering Pubs Limited
Pages for filing with the Registrar
Company registration number: 10023973
Simpson Catering Pubs Limited
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 56,359 60,654
56,359 60,654
Current assets
Stocks 17,550 17,700
Debtors 167,576 239,366
Cash at bank and in hand 343,286 185,664
528,412 442,730
Creditors: amounts falling due within one year
(173,214) (150,902)
Net current assets 355,198 291,828
Total assets less current liabilities 411,557 352,482
NET ASSETS 411,557 352,482
Capital and reserves
Called up share capital 102 102
Profit and loss account 411,455 352,380
TOTAL EQUITY 411,557 352,482
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 10023973
Simpson Catering Pubs Limited
Balance sheet - continued
as at 31 March 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 21 July 2026 and signed on its behalf by:
Mrs J Robinson, Director
21 July 2026
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Simpson Catering Pubs Limited
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Simpson Catering Pubs Limited is a private company registered in England and Wales. Its registered number is 10023973. The company is limited by shares. Its registered office is Derngate Mews, Derngate, Northampton, NN1 1UE.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and Machinery - 10% reducing balance
Fixtures & Fittings - 20% 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.
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Simpson Catering Pubs Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 48 (2025 - 41).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 (10,122)
Additions 5,363
At 31 March 2026 (4,759)
Depreciation
At 1 April 2025 (70,776)
Charge for year 9,658
At 31 March 2026 (61,118)
Net book value
At 31 March 2026 56,359
At 31 March 2025 60,654
5 Guarantees and other financial commitments
Motor Vehicle Lease commitments totalling to £156,970.25
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