Company registration number 03579597 (England and Wales)
UNIT PUBS LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
UNIT PUBS LIMITED
COMPANY INFORMATION
Director
Mr J K Hindley
Company number
03579597
Registered office
1a Davyhulme Circle
Urmston
Manchester
Greater Manchester
M41 0ST
UNIT PUBS LIMITED
CONTENTS
Page
Director's report
1
Accountants' report
2
Profit and loss account
3
Balance sheet
4
Statement of changes in equity
5
Notes to the financial statements
6 - 8
UNIT PUBS LIMITED
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

The director presents his annual report and financial statements for the year ended 31 March 2026.

Principal activities

The principal activity of the company continued to be that of other amusement and recreation activities not elsewhere classified.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr J K Hindley
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr J K Hindley
Director
21 August 2026
UNIT PUBS LIMITED
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF UNIT PUBS LIMITED
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Unit Pubs Limited for the year ended 31 March 2026 which comprise the profit and loss account, the balance sheet, the statement of changes in equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Unit Pubs Limited, as a body, in accordance with the terms of the engagement letter dated .......................... Our work has been undertaken solely to prepare for your approval the financial statements of Unit Pubs Limited and state those matters that we have agreed to state to the b oard of d irectors of Unit Pubs Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Unit Pubs Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Unit Pubs Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Unit Pubs Limited. You consider that Unit Pubs Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Unit Pubs Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Chartered Accountants
21 August 2026
UNIT PUBS LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
2026
2025
£
£
Turnover
158,589
116,036
Cost of sales
(101,424)
(60,316)
Gross profit
57,165
55,720
Distribution costs
-
0
(970)
Administrative expenses
(16,799)
(17,057)
Operating profit
40,366
37,693
Interest receivable and similar income
526
525
Profit before taxation
40,892
38,218
Tax on profit
(7,777)
(7,270)
Profit for the financial year
33,115
30,948

The profit and loss account has been prepared on the basis that all operations are continuing operations.

UNIT PUBS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 4 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,316
1,356
Current assets
Debtors
5
8,511
7,095
Cash at bank and in hand
48,002
84,511
56,513
91,606
Creditors: amounts falling due within one year
6
112,160
43,912
Net current assets
168,673
135,518
Net assets
169,989
136,874
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
169,988
136,873
Total equity
169,989
136,874

For the financial year ended 31 March 2026 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 director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 21 August 2026
Mr J K Hindley
Director
Company registration number 03579597 (England and Wales)
UNIT PUBS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 April 2024
1
105,925
105,926
Year ended 31 March 2025:
Profit and total comprehensive income
-
30,948
30,948
Balance at 31 March 2025
1
136,873
136,874
Year ended 31 March 2026:
Profit and total comprehensive income
-
33,115
33,115
Balance at 31 March 2026
1
169,988
169,989
Difference - opening bal of PY less adjusted closing bal of PPY
-
365
UNIT PUBS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
1
Accounting policies
Company information

Unit Pubs Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1a Davyhulme Circle, Urmston, Manchester, Greater Manchester, M41 0ST.

1.1
Basis of preparation

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The company recognises revenue from the following major sources:

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

UNIT PUBS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 7 -
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:

Freehold land and buildings
Enter depreciation rate via StatDB - cd74
Fixtures and fittings
15%
Computers
15%

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
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Judgements and key sources of estimation uncertainty
UNIT PUBS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -
3
Employees

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

2026
2025
Number
Number
Total
0
0
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2025 and 31 March 2026
1,084
7,268
8,352
Depreciation and impairment
At 1 April 2025
-
0
6,996
6,996
Depreciation charged in the year
-
0
40
40
At 31 March 2026
-
0
7,036
7,036
Carrying amount
At 31 March 2026
1,084
232
1,316
At 31 March 2025
1,084
272
1,356
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
8,511
7,095
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
1,933
738
Corporation tax
7,725
7,271
Other creditors
(121,818)
(51,921)
(112,160)
(43,912)
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