REGISTERED NUMBER: 09034461 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026

FOR

LINCOLN GREEN PUBLIC HOUSE COMPANY

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A J Hughes

Mrs L J Hughes

REGISTERED OFFICE:

Lincoln Green Brewing Co. Ltd.

Unit E5 Enterprise Park

Wigwam Lane

Hucknall

Nottinghamshire

NG15 7SZ

REGISTERED NUMBER:

09034461 (England and Wales)

ACCOUNTANTS:

Elkingtons Accountants Limited

1st Floor

49 High Street

Hucknall

Nottinghamshire

NG15 7AW

FIXED ASSETS

Tangible assets

4

96,920

125,397

CURRENT ASSETS

Stocks

56,821

61,485

Debtors

5

163,009

118,751

Cash at bank and in hand

89,766

152,181

309,596

332,417

CREDITORS

Amounts falling due within one year

6

187,386

234,326

NET CURRENT ASSETS

122,210

98,091

TOTAL ASSETS LESS CURRENT LIABILITIES

219,130

223,488

CREDITORS

Amounts falling due after more than one year

7

(82,387

)

(4,333

)

PROVISIONS FOR LIABILITIES

(24,230

)

(31,349

)

NET ASSETS

112,513

187,806

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

112,413

187,706

SHAREHOLDERS' FUNDS

112,513

187,806

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 13th August 2026 and were signed on its behalf by:

Mr A J Hughes - Director

Mrs L J Hughes - Director

1.	STATUTORY INFORMATION

Lincoln Green Public House 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 represents net invoiced sales of goods, excluding value added tax. The Company has identified delivery of goods as its critical event, as the right to consideration does not arise until this is fulfilled, revenue is not recognised until that event occurs.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

33% on cost

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and estimated selling price less costs to sell, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 69 (2025 - 76 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1st April 2025

18,322

422,405

13,247

453,974

Additions

-

7,266

5,208

12,474

Disposals

-

(17,134

)

-

(17,134

)

At 31st March 2026

18,322

412,537

18,455

449,314

DEPRECIATION

At 1st April 2025

18,322

300,584

9,671

328,577

Charge for year

-

29,275

2,610

31,885

Eliminated on disposal

-

(8,068

)

-

(8,068

)

At 31st March 2026

18,322

321,791

12,281

352,394

NET BOOK VALUE

At 31st March 2026

-

90,746

6,174

96,920

At 31st March 2025

-

121,821

3,576

125,397

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by participating interests

54,475

-

Other debtors

108,534

118,751

163,009

118,751

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

73,146

83,524

Amounts owed to participating interests

-

5,303

Taxation and social security

71,290

100,333

Other creditors

42,950

45,166

187,386

234,326

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

82,387

4,333

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

12,961

-

8.	OTHER FINANCIAL COMMITMENTS

The total amount of commitments, guarantees and contingencies is £277,895 (2025: £529,238)

9.	ULTIMATE CONTROLLING PARTY

By virtue of owning all of the issued share capital the company is controlled by it's directors.