Registration number: 11653389

Marshall Pub Company Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Marshall Pub Company Ltd

Company Information

Director

Ms C Marshall

Company secretary

Ms C Marshall

Registered office

111-113 High St Evesham Worcestershire United Kingdom WR11 4XP

Accountants

Clement Rabjohns Limited Chartered Accountants111/113 High Street Evesham Worcestershire WR11 4XP

Marshall Pub Company Ltd

(Registration number: 11653389)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	61,451	68,968
Current assets
Stocks	5	10,250	12,000
Debtors	6	27,908	26,952
Cash at bank and in hand		171,516	173,963
		209,674	212,915
Creditors: Amounts falling due within one year	7	(90,691)	(97,001)
Net current assets		118,983	115,914
Total assets less current liabilities		180,434	184,882
Creditors: Amounts falling due after more than one year	7	-	(1,667)
Net assets		180,434	183,215
Capital and reserves
Called up share capital		100	100
Retained earnings		180,334	183,115
Shareholders' funds		180,434	183,215

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 13 July 2026
 

......................................... Ms C Marshall Company secretary and director

Marshall Pub Company Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
111-113 High St
Evesham
Worcestershire
WR11 4XP
United Kingdom

These financial statements were authorised for issue by the director on 13 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of value added tax and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Marshall Pub Company Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold improvements	10% reducing balance basis
Fixtures, fittings and equipment	20% reducing balance basis

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Marshall Pub Company Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 16 (2025 - 16).

4	Tangible assets

	Short leasehold land and buildings £	Fixtures and fittings £	Total £
Cost or valuation
At 1 April 2025	56,113	102,924	159,037
Additions	-	3,986	3,986
At 31 March 2026	56,113	106,910	163,023
Depreciation
At 1 April 2025	25,248	64,821	90,069
Charge for the year	3,086	8,417	11,503
At 31 March 2026	28,334	73,238	101,572
Carrying amount
At 31 March 2026	27,779	33,672	61,451
At 31 March 2025	30,865	38,103	68,968

Included within the net book value of land and buildings above is £27,779 (2025 - £30,865) in respect of short leasehold land and buildings.
 

5

Stocks

	2026 £	2025 £
Other inventories	10,250	12,000

Marshall Pub Company Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6

Debtors

	2026 £	2025 £
Other debtors	16,496	18,506
Prepayments	11,412	8,446
	27,908	26,952

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	1,670	10,000
Trade creditors		33,196	30,479
Taxation and social security		34,897	34,533
Accruals and deferred income		16,801	17,222
Other creditors		4,127	4,767
		90,691	97,001

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	-	1,667

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	-	1,667

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	1,670	10,000