Cliff_End_Taverns_Ltd_31_Mar_2026_companies_house_set_of

Cliff End Taverns Ltd

Report of the Accountant to the director of Cliff End Taverns Ltd

Year ended

31 March 2026

These financial statements have been prepared in accordance with my terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended

31 March 2026

I have prepared these financial statements based on the accounting records, information and explanations provided by you. I do not express any opinion on the financial statements.

On the statement of financial position you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a "true and fair view".

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

The director has further invested an additional £11,641 during 2025/2026

Amortisation adjustments, included within these accounts, were completed at 31st March 2026.

Plant and Machinery (notes in these accounts) includes Fixtures and Fittings for both 2025/2026 and 2024/2025 for comparison

The director has renegotiated the premises rental arrangements with the premises landlords in 2025 / 2026 who have continued to support the Director for the companies business continuity.

Other Investors have financially supported the business with further funding in May 2025 of £10,000.

These actions were taken to ensure the business continues to meet its financial obligations as a 'going concern'.

Sussex Business Services Ltd

Hillcrest

Eight Acre Lane

Three Oaks, Hastings

East Sussex

TN35 4NL

United Kingdom

Date:

31 July 2026

Cliff End Taverns Ltd

Abridged Statement of Financial Position

31 March 2026

		2026		2025
	Note	£		£
Fixed assets
Intangible assets	4	-		6,484
Tangible assets	4	12,790		21,477
		12,790		27,961
Current assets
Stocks		11,140		9,516
Debtors		8,742		1,500
Investments		1,026		-
Cash at bank and in hand		5,278		12,582
		26,186		23,598
Creditors: amounts falling due within one year		(57,858	)	(49,358	)
Net current liabilities		(31,672	)	(25,760	)
Total assets less current liabilities		(18,882	)	2,201
Capital and reserves
Called up share capital		100		100
Other reserves		120,887		109,246
Profit and loss account		(139,869	)	(107,145	)
Shareholders (deficit)/funds		(18,882	)	2,201

For the 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 abridged financial statements for the year in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements.

All of the members have consented to the preparation of the abridged statement of financial position and the abridged income statement for the year ended

31 March 2026

in accordance with Section 444(2A) of the Companies Act 2006.

These

abridged 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.

These

abridged financial statements

were approved by the board of directors and authorised for issue on

31 July 2026

, and are signed on behalf of the board by:

Mr Robin Lyons

Director

Company registration number:

14043315

Cliff End Taverns Ltd

Notes to the Abridged Financial Statements

Year ended

31 March 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

The Annex, The Royal Oak

Pett Road, Pett

Hastings

East Sussex

TN35 4HG

, United Kingdom.

2 Accounting policies

Basis of preparation

The

abridged financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

abridged financial statements

are prepared in sterling, which is the functional currency of the company.

Going concern

The director and other parties have further invested into the business to ensure continuity and continuation of the business as a 'going concern'.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Goodwill

Purchased goodwill arises on business acquisitions and represents the difference between the cost of acquisition and the fair values of the identifiable assets and liabilities acquired.

Goodwill is initially recorded at cost, and is subsequently stated at cost less any accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over the useful economic life of the asset. Where a reliable estimate of the useful life of goodwill cannot be made, the life is presumed not to exceed five years.

Goodwill for Cliff End Taverns Ltd has been amortised and account adjustments completed in these accounts to 31st March 2026.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Land and buildings	Straight line over 10 years
Plant and machinery	25% straight line
Office equipment	25% straight line
Fixtures and fittings	25% straight line
Fixtures, fittings and equipment	25% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

3 Average number of employees

The average number of persons employed by the company during the year was

(2025:

12.00

4 Fixed assets

	Intangible assets	Tangible assets	Total
	£	£	£
Cost
At 1 April 2025	27,302	49,733	77,035
Additions	-	3,083	3,083
At 31 March 2026	27,302	52,816	80,118
Amortisation and depreciation
At 1 April 2025	20,818	28,256	49,074
Charge	6,484	11,770	18,254
At 31 March 2026	27,302	40,026	67,328
Carrying amount
At 31 March 2026	-	12,790	12,790
At 31 March 2025	6,484	21,477	27,961

Fixed assets held at valuation

In respect of fixed assets held at valuation, the comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:

	2026				2025
	Intangible assets		Tangible assets		Intangible assets		Tangible assets
	£		£		£		£
Aggregate historical cost	27,302		52,573		20,818		49,490
Aggregate amortisation and depreciation	(27,302	)	(39,783	)	(20,818	)	(28,085	)
Carrying amount	-		12,790		-		21,405

5 Related party transactions

During the year the company entered into the following transactions with related parties:

	2026	2025
	£	£
Directors Investment into business	11,641	13,895
Brewery support for Director towards business	10,000	-