REGISTERED NUMBER: 11079864 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026

FOR

THE TIPSY COW MICROBAR LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J Wainwright

P S Wainwright

REGISTERED OFFICE:

12b Commercial Road

Skelmanthorpe

Huddersfield

HD8 9DA

REGISTERED NUMBER:

11079864 (England and Wales)

ACCOUNTANTS:

Seaman Herbert & Co

36 - 40 Doncaster Road

Barnsley

South Yorkshire

S70 1TL

FIXED ASSETS

Investment property

4

220,000

220,000

CURRENT ASSETS

Debtors

5

406

366

Cash at bank

3,900

1,843

4,306

2,209

CREDITORS

Amounts falling due within one year

6

109,011

113,092

NET CURRENT LIABILITIES

(104,705

)

(110,883

)

TOTAL ASSETS LESS CURRENT LIABILITIES

115,295

109,117

PROVISIONS FOR LIABILITIES

7

14,929

14,929

NET ASSETS

100,366

94,188

CAPITAL AND RESERVES

Called up share capital

8

100

100

Fair value reserve

9

63,643

63,643

Retained earnings

36,623

30,445

SHAREHOLDERS' FUNDS

100,366

94,188

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2nd September 2026 and were signed on its behalf by:

Mrs J Wainwright - Director

1.	STATUTORY INFORMATION

The Tipsy Cow Microbar Limited 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st April 2025

and 31st March 2026

220,000

NET BOOK VALUE

At 31st March 2026

220,000

At 31st March 2025

220,000

Fair value at 31st March 2026 is represented by:

£

Valuation in 2022

28,572

Valuation in 2025

50,000

Cost

141,428

220,000

Investment properties have been revalued by the directors based on currently available market data.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Prepayments

406

366

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

1,449

744

Directors' current accounts

106,529

111,148

Accrued expenses

1,033

1,200

109,011

113,092

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

14,929

14,929

Deferred

tax

£

Balance at 1st April 2025

14,929

Balance at 31st March 2026

14,929

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Fair

value

reserve

£

At 1st April 2025

and 31st March 2026

63,643

10.	ULTIMATE CONTROLLING PARTY

The directors control the company, by virtue of holding 100% of the issued share capital.