REGISTERED NUMBER: 09713059 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Lone Wolf Pubs Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss S Mcfadyen

J J Mcfadyen

REGISTERED OFFICE:

The Wolf

2 - 10 Constitution Hill

Birmingham

West Midlands

B19 3LY

REGISTERED NUMBER:

09713059 (England and Wales)

ACCOUNTANTS:

James, Stanley & Co. Limited

First Floor

3 Elmdon Road

Marston Green

Birmingham

West Midlands

B37 7BS

FIXED ASSETS

Property, plant and equipment

5

7,527

5,628

CURRENT ASSETS

Inventories

6

10,025

10,716

Debtors

7

48,300

48,988

Cash at bank

264

7,932

58,589

67,636

CREDITORS

Amounts falling due within one year

8

104,057

95,312

NET CURRENT LIABILITIES

(45,468

)

(27,676

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(37,941

)

(22,048

)

CREDITORS

Amounts falling due after more than one year

9

25,164

30,990

NET LIABILITIES

(63,105

)

(53,038

)

CAPITAL AND RESERVES

Called up share capital

11

1

1

Retained earnings

(63,106

)

(53,039

)

SHAREHOLDERS' FUNDS

(63,105

)

(53,038

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 24 August 2026 and were signed on its behalf by:

J J Mcfadyen - Director

1.	STATUTORY INFORMATION

Lone Wolf Pubs Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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. There were no material departures from that standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

At the balance sheet date the company had net current liabilities of £45,468. The directors consider that the company will continue to operate within its facilities, and on that basis, the directors consider it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of the facilities.

Turnover

Turnover represents invoiced sales of goods and services provided, excluding value added tax.

Tangible fixed assets

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

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 August 2024

8,417

11,630

-

20,047

Additions

3,767

250

690

4,707

At 31 July 2025

12,184

11,880

690

24,754

DEPRECIATION

At 1 August 2024

3,810

10,609

-

14,419

Charge for year

2,137

441

230

2,808

At 31 July 2025

5,947

11,050

230

17,227

NET BOOK VALUE

At 31 July 2025

6,237

830

460

7,527

At 31 July 2024

4,607

1,021

-

5,628

6.	INVENTORIES

31.7.25

31.7.24

£

£

Inventories

10,025

10,716

7.

DEBTORS

31.7.25

31.7.24

£

£

Amounts falling due within one year:

Trade debtors

383

-

Other debtors

34,894

35,695

Prepayments and accrued income

1,246

1,246

36,523

36,941

Amounts falling due after more than one year:

Other debtors

11,777

12,047

Aggregate amounts

48,300

48,988

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

6,626

5,769

Other loans

50,484

33,549

Trade creditors

8,200

10,455

Tax

640

4,410

Social security and other taxes

25,074

33,390

Other creditors

6,080

4,450

Accruals and deferred income

6,953

3,289

104,057

95,312

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

25,164

30,990

10.	LEASING AGREEMENTS

Total future minimum lease payments under non-cancellable operating leases are £29,750 (2024 - £50,750).

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

£0.01

1

1

12.	CAPITAL COMMITMENTS

31.7.25

31.7.24

£

£

Contracted but not provided for in the

financial statements

-

-

13.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

Miss S Mcfadyen

Balance outstanding at start of year

14,755

13,587

Amounts advanced

-

2,250

Amounts repaid

(477

)

(1,082

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

14,278

14,755

J J Mcfadyen

Balance outstanding at start of year

20,940

19,411

Amounts advanced

-

2,611

Amounts repaid

(324

)

(1,082

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

20,616

20,940

The directors' loan accounts are unsecured and interest free with no specific repayment terms.

The directors have provided personal guarantees totalling £50,484, relating to the other loans balance contained within these financial statements.