Company registration number 08647939 (England and Wales)
T IN THE BAR LIMITED T/A WHITE SWAN
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
T IN THE BAR LIMITED T/A WHITE SWAN
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
T IN THE BAR LIMITED T/A WHITE SWAN
BALANCE SHEET
AS AT 31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
42,078
51,032
Current assets
Stocks
24,996
27,560
Debtors
4
5,243
4,657
Cash at bank and in hand
80,258
96,252
110,497
128,469
Creditors: amounts falling due within one year
5
(91,914)
(90,888)
Net current assets
18,583
37,581
Total assets less current liabilities
60,661
88,613
Creditors: amounts falling due after more than one year
6
(1,320)
(11,517)
Provisions for liabilities
(7,995)
(12,757)
Net assets
51,346
64,339
Capital and reserves
Called up share capital
4
4
Profit and loss reserves
51,342
64,335
Total equity
51,346
64,339
T IN THE BAR LIMITED T/A WHITE SWAN
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2025
31 October 2025
- 2 -

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 August 2026 and are signed on its behalf by:
Mr Gareth John Ostick
Director
Company registration number 08647939 (England and Wales)
T IN THE BAR LIMITED T/A WHITE SWAN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

T In The Bar Limited T/A White Swan is a private company limited by shares incorporated in England and Wales. The registered office is 300 Wheatley Lane Road, Fence, Burnley, Lancashire, United Kingdom, BB12 9QA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% reducing balance basis
Kitchen equipment
25% reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

T IN THE BAR LIMITED T/A WHITE SWAN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
31
31
T IN THE BAR LIMITED T/A WHITE SWAN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
3
Tangible fixed assets
Fixtures and fittings
Kitchen equipment
Total
£
£
£
Cost
At 1 November 2024
22,539
194,021
216,560
Additions
-
0
4,400
4,400
At 31 October 2025
22,539
198,421
220,960
Depreciation and impairment
At 1 November 2024
16,049
149,479
165,528
Depreciation charged in the year
1,675
11,679
13,354
At 31 October 2025
17,724
161,158
178,882
Carrying amount
At 31 October 2025
4,815
37,263
42,078
At 31 October 2024
6,490
44,542
51,032
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,931
4,657
Other debtors
1,312
-
0
5,243
4,657
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loan
10,000
10,000
Trade creditors
10,074
10,462
Taxation and social security
23,462
38,295
Other creditors
48,378
32,131
91,914
90,888
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loan
1,320
11,517
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