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Registered number: 15299972






Tropical Pub Company Ltd


ACCOUNTS

FOR THE YEAR ENDED 30/11/2025


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


ACCOUNTS
FOR THEYEARENDED30/11/2025



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		-


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


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%


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 .


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.


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


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


2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	10	8