15299972 false Public House 2024-12-01 2025-11-30 http://www.companieshouse.gov.uk/2024-11-30 http://www.companieshouse.gov.uk/pt:PlantMachinery 2024-11-30 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-11-30 http://www.companieshouse.gov.uk/cd:Director1 2024-12-01 2025-11-30 http://www.companieshouse.gov.uk/pt:PlantMachinery 2025-11-30 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-11-30 http://www.companieshouse.gov.uk/cd:Director2 2024-12-01 2025-11-30 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-12-01 2025-11-30 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-12-01 2025-11-30 http://www.companieshouse.gov.uk/pt:NetGoodwill 2024-11-30 http://www.companieshouse.gov.uk/pt:NetGoodwill 2025-11-30 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-11-30 http://www.companieshouse.gov.uk/pt:NetGoodwill 2024-12-01 2025-11-30 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-11-30 http://www.companieshouse.gov.uk/2024-12-01 2025-11-30 http://www.companieshouse.gov.uk/2024-11-30 http://www.companieshouse.gov.uk/cd:FRS102 2024-12-01 2025-11-30 http://www.companieshouse.gov.uk/2025-11-30 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-12-01 2025-11-30 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 15299972
Tropical Pub Company Ltd
ACCOUNTS
FOR THE YEAR ENDED 30/11/2025

Tropical Pub Company Ltd

ACCOUNTS
FOR THE YEAR ENDED 30/11/2025
DIRECTORS
A J Youdell
R A Avison
REGISTERED OFFICE
38 Jacobs Wells Road
Bristol
BS8 1DR
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 15299972

Tropical Pub Company Ltd

ACCOUNTS
FOR THE YEAR ENDED 30/11/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

Tropical Pub Company Ltd

BALANCE SHEET AT 30/11/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Intangible assets |  | 3 |  |  |  | 20,024 |  |  |  | 22,527
Tangible assets |  | 4 |  |  |  | 5,206 |  |  |  | 6,941
|  |  |  |  |  | 25,230 |  |  |  | 29,468
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 8,090 |  |  |  | 6,602 |  |
Debtors |  | 6 |  | 33,328 |  |  |  | 47,715 |  |
Cash at bank and in hand |  |  |  | 128,948 |  |  |  | 79,323 |  |
|  |  |  | 170,366 |  |  |  | 133,640 |  |
CREDITORS: Amounts falling due within one year |  | 7 |  | 123,681 |  |  |  | 144,456 |  |
NET CURRENT ASSETS / (LIABILITIES) |  |  |  |  |  | 46,685 |  |  |  | (10,816)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 71,915 |  |  |  | 18,652
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 8 |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  |  |  | 71,913 |  |  |  | 18,650
SHAREHOLDERS' FUNDS |  |  |  |  |  | 71,915 |  |  |  | 18,652
For the year ending 30/11/2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 13/07/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
A J Youdell |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

Tropical Pub Company Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/11/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery |  | reducing balance 25%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 10 |  | 8

Tropical Pub Company Ltd

3. INTANGIBLE FIXED ASSETS |  |  |  |
|  | Purchased |  |
|  | Goodwill |  | Total
|  | £ |  | £
Cost |  |  |  |
At 01/12/2024 |  | 25,030 |  | 25,030
At 30/11/2025 |  | 25,030 |  | 25,030
Depreciation |  |  |  |
At 01/12/2024 |  | 2,503 |  | 2,503
For the year |  | 2,503 |  | 2,503
At 30/11/2025 |  | 5,006 |  | 5,006
Net Book Amounts |  |  |  |
At 30/11/2025 |  | 20,024 |  | 20,024
At 30/11/2024 |  | 22,527 |  | 22,527

4. TANGIBLE FIXED ASSETS |  |  |  |
|  | Plant and |  |
|  | Machinery |  | Total
|  | £ |  | £
Cost |  |  |  |
At 01/12/2024 |  | 9,254 |  | 9,254
At 30/11/2025 |  | 9,254 |  | 9,254
Depreciation |  |  |  |
At 01/12/2024 |  | 2,313 |  | 2,313
For the year |  | 1,735 |  | 1,735
At 30/11/2025 |  | 4,048 |  | 4,048
Net Book Amounts |  |  |  |
At 30/11/2025 |  | 5,206 |  | 5,206
At 30/11/2024 |  | 6,941 |  | 6,941

5. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 8,090 |  | 6,602
|  |  |  | 8,090 |  | 6,602

6. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Prepayments |  |  |  | 33,328 |  | 47,715
|  |  |  | 33,328 |  | 47,715

Tropical Pub Company Ltd

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 25,027 |  | 4,506
VAT |  |  |  | 20,233 |  | 17,389
PAYE control |  |  |  | 3,660 |  | 757
Directors current account |  |  |  | 34,552 |  | 49,552
Directors current account |  |  |  | 24,939 |  | 39,939
Trade creditors |  |  |  | - |  | 17,685
Accruals |  |  |  | 15,270 |  | 14,628
|  |  |  | 123,681 |  | 144,456

8. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
2 Ordinary shares of £1 each |  |  |  | 2 |  | 2
|  |  |  | 2 |  | 2