The Hops & Slops Pub Co Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 07247696

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		91,404		74,136

			91,404		74,136
CURRENT ASSETS
Stocks	5	2,009		2,705
Debtors	6	10,182		10,182
Cash at bank and in hand		12,727		14,898

		24,918		27,785
Creditors: Amounts Falling Due Within One Year	7	(232,871 )		(219,033 )

NET CURRENT ASSETS (LIABILITIES)			(207,953 )		(191,248 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(116,549 )		(117,112 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(5,159 )		(5,159 )

NET LIABILITIES			(121,708 )		(122,271 )

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			(121,710 )		(122,273 )

SHAREHOLDERS' FUNDS			(121,708)		(122,271)

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The Hops & Slops Pub Co Ltd

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Sarah Rider

Director

02/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

The Hops & Slops Pub Co Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07247696 . The registered office is The Plough & Harrow, 88 Southdown Road, Harpenden, Herts, AL5 1PR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	15 years
Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 18 (2025: 15)

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The Hops & Slops Pub Co Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

4. Tangible Assets

	Land & Property
	Leasehold	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 June 2025	111,862	18,000	77,942	5,372	213,176
Additions	21,849	-	25,888	-	47,737

As at 31 May 2026	133,711	18,000	103,830	5,372	260,913

Depreciation
As at 1 June 2025	55,354	17,571	62,651	3,464	139,040
Provided during the period	19,590	107	10,295	477	30,469

As at 31 May 2026	74,944	17,678	72,946	3,941	169,509

Net Book Value
As at 31 May 2026	58,767	322	30,884	1,431	91,404

As at 1 June 2025	56,508	429	15,291	1,908	74,136

5. Stocks

	2026	2025
	£	£
Finished goods	2,009	2,705

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	10,182	10,182

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	43,723	63,859
Other creditors	175,437	145,913
Taxation and social security	13,711	9,261

	232,871	219,033

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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