Refined Pub Group Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 16084819

		30 April 2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		9,389

			9,389
CURRENT ASSETS
Stocks		11,910
Debtors		8,250
Cash at bank and in hand		91,577

		111,737
Creditors: Amounts Falling Due Within One Year		(95,272 )

NET CURRENT ASSETS (LIABILITIES)			16,465

TOTAL ASSETS LESS CURRENT LIABILITIES			25,854

NET ASSETS			25,854

CAPITAL AND RESERVES
Called up share capital	5		100
Profit and Loss Account			25,754

SHAREHOLDERS' FUNDS			25,854

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Refined Pub Group Ltd

Abridged Balance Sheet (continued)

As At 30 April 2026

For the period ending 30 April 2026 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.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 April 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mrs Sarah Alton-Smith Director	Mr Richard Whitbread Director
22nd July 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Refined Pub Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16084819 . The registered office is 8 Chapel Street, Belper, DE56 1AR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

2.2. Turnover

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

2.3. Tangible Fixed Assets and Depreciation

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

Plant & Machinery	20% reducing balance
Computer Equipment	33% on cost

2.4. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2.5. 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.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 13

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Refined Pub Group Ltd

Notes to the Abridged Financial Statements (continued)

For the Period 18 November 2024 to 30 April 2026

4. Tangible Assets

	Total
	£
Cost
As at 18 November 2024	-
Additions	12,158

As at 30 April 2026	12,158

Depreciation
As at 18 November 2024	-
Provided during the period	2,769

As at 30 April 2026	2,769

Net Book Value
As at 30 April 2026	9,389

As at 18 November 2024	-

5. Share Capital

	30 April 2026
	£
Allotted, Called up and fully paid	100