REGISTERED NUMBER: 05684255 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

The Pumpkin Pub Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss J E Sweeting

SECRETARY:

Miss J E Sweeting

REGISTERED OFFICE:

Parrock Brook

Parrock Lane

Upper Hartfield

East Sussex

TN7 4AT

REGISTERED NUMBER:

05684255 (England and Wales)

ACCOUNTANTS:

Sigma Partners

Delmon House

36-38 Church Road

Burgess Hill

West Sussex

RH15 9AE

FIXED ASSETS

Tangible assets

4

28,494

34,540

CURRENT ASSETS

Stocks

14,372

12,514

Debtors

5

30,679

26,844

Cash at bank and in hand

29,404

31,490

74,455

70,848

CREDITORS

Amounts falling due within one year

6

78,773

92,639

NET CURRENT LIABILITIES

(4,318

)

(21,791

)

TOTAL ASSETS LESS CURRENT LIABILITIES

24,176

12,749

CREDITORS

Amounts falling due after more than one year

7

-

(17,366

)

PROVISIONS FOR LIABILITIES

(910

)

(6,908

)

NET ASSETS/(LIABILITIES)

23,266

(11,525

)

CAPITAL AND RESERVES

Called up share capital

1,130

1,130

Share premium

39,700

39,700

Retained earnings

(17,564

)

(52,355

)

SHAREHOLDERS' FUNDS

23,266

(11,525

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 30 July 2026 and were signed by:

Miss J E Sweeting - Director

1.	STATUTORY INFORMATION

The Pumpkin 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.

Short leasehold

-

in accordance with the property

Fixtures and fittings

-

15% on cost

Motor vehicles

-

15% on cost

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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

leasehold

fittings

vehicles

Totals

£

£

£

£

COST

At 1 February 2024

100,000

1,717

48,990

150,707

Additions

-

1,739

-

1,739

At 31 January 2025

100,000

3,456

48,990

152,446

DEPRECIATION

At 1 February 2024

100,000

895

15,272

116,167

Charge for year

-

437

7,348

7,785

At 31 January 2025

100,000

1,332

22,620

123,952

NET BOOK VALUE

At 31 January 2025

-

2,124

26,370

28,494

At 31 January 2024

-

822

33,718

34,540

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Other debtors

30,679

26,844

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

17,350

14,077

Trade creditors

14,124

47,565

Taxation and social security

29,829

21,494

Other creditors

17,470

9,503

78,773

92,639

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans

-

17,366

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2025 and 31 January 2024:

31.1.25

31.1.24

£

£

Miss J E Sweeting

Balance outstanding at start of year

(685

)

-

Amounts advanced

29,473

-

Amounts repaid

(26,833

)

(685

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,955

(685

)

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Miss J E Sweeting.