The Bitter and Twisted Pub Company - Accounts to registrar (filleted)

REGISTERED NUMBER: 06314042 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

THE BITTER AND TWISTED PUB COMPANY

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss V J Main

REGISTERED OFFICE:

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

BUSINESS ADDRESS:

The Shanty

La Corvee

ALDERNEY

GY9 3TQ

REGISTERED NUMBER:

06314042 (England and Wales)

ACCOUNTANTS:

Bronsens

Chartered Certified Accountants

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

FIXED ASSETS

Tangible assets

4

750,053

750,078

CURRENT ASSETS

Cash at bank

8,727

9,210

CREDITORS

Amounts falling due within one year

5

55,800

104,222

NET CURRENT LIABILITIES

(47,073

)

(95,012

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

702,980

655,066

CREDITORS

Amounts falling due after more than one
year

6

(130,000

)

(121,799

)

PROVISIONS FOR LIABILITIES

8

(69,267

)

(69,267

)

NET ASSETS

503,713

464,000

CAPITAL AND RESERVES

Called up share capital

9

1

Fair value reserve

10

240,795

Retained earnings

262,917

223,204

SHAREHOLDERS' FUNDS

503,713

464,000

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 27 July 2026 and were signed by:

Miss V J Main - Director

1.	STATUTORY INFORMATION

The Bitter and Twisted 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

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 the cost less estimated residual value of each asset over its estimated useful life.

Freehold property

-

not provided - see below

Computer equipment

-

33% on reducing balance

Freehold property is depreciated over 50 years less the residual value. However as the residual value is not expected to be materially different to the current book value, no depreciation has been provided.

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 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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Computer

property

equipment

Totals

£

COST OR VALUATION

At 1 November 2024

and 31 October 2025

750,000

2,150

752,150

DEPRECIATION

At 1 November 2024

-

2,072

Charge for year

-

25

At 31 October 2025

-

2,097

NET BOOK VALUE

At 31 October 2025

750,000

53

750,053

At 31 October 2024

750,000

78

750,078

Cost or valuation at 31 October 2025 is represented by:

Freehold

Computer

property

equipment

Totals

£

Valuation in 2017

310,062

-

310,062

Cost

439,938

2,150

442,088

750,000

2,150

752,150

If freehold property had not been revalued it would have been included at the following historical cost:

31.10.25

31.10.24

£

Cost

439,938

Freehold property was valued on an open market basis on 30 April 2017 by Messrs Howkins & Harrison .

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Bank loans and overdrafts

3,161

48,880

Trade creditors

9

Tax

9,354

12,147

Directors' current accounts

41,584

Accrued expenses

1,692

1,602

55,800

104,222

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.10.25

31.10.24

£

Bank loans - 1-2 years

-

47,924

Bank loans - 2-5 years

-

73,875

Directors' loan accounts

130,000

-

130,000

121,799

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.10.25

31.10.24

£

Bank loans

3,161

170,679

Barclays Bank PLC hold a legal charge dated 10 July 2015 over the freehold property.

Barclays Bank PLC hold a fixed and floating charge dated 8 July 2015 over all assets owned by the company.

8.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

Deferred tax

69,267

Deferred

tax

£

Balance at 1 November 2024

69,267

Balance at 31 October 2025

69,267

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

1

Ordinary

£1

1

10.

RESERVES

Fair

value

reserve

£

At 1 November 2024

and 31 October 2025

240,795