The Spicy Pint Pub Company Ltd

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

Registered number: 14601318

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,746		10,394
Investment Properties	5		451,053		451,053

			458,799		461,447
CURRENT ASSETS
Debtors	6	294,558		248,044
Cash at bank and in hand		75,666		115,908

		370,224		363,952
Creditors: Amounts Falling Due Within One Year	7	(823,118 )		(823,087 )

NET CURRENT ASSETS (LIABILITIES)			(452,894 )		(459,135 )

TOTAL ASSETS LESS CURRENT LIABILITIES			5,905		2,312

NET ASSETS			5,905		2,312

CAPITAL AND RESERVES
Called up share capital	8		10		10
Profit and Loss Account			5,895		2,302

SHAREHOLDERS' FUNDS			5,905		2,312

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The Spicy Pint Pub Company Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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 Gwenan Roberts

Director

04/09/2026

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

1. General Information

The Spicy Pint Pub Company Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14601318 . The registered office is Rhyd Offa, Llanfynydd, Nr Wrexham, LL11 5HH.

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.

The financial statements are presented in sterling which is the functional currency of the company, rounded to the nearest £1.

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:

Fixtures & Fittings

25% Reducing Balance

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 February 2025	17,524
Disposals	(66 )

As at 31 January 2026	17,458

...CONTINUED

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The Spicy Pint Pub Company Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Depreciation
As at 1 February 2025	7,130
Provided during the period	2,582

As at 31 January 2026	9,712

Net Book Value
As at 31 January 2026	7,746

As at 1 February 2025	10,394

5. Investment Property

	2026
	£
Fair Value
As at 1 February 2025 and 31 January 2026	451,053

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	600	-
Amounts owed by participating interests	292,539	247,490
Other debtors	1,419	554

	294,558	248,044

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	118	87
Other loans	823,000	823,000

	823,118	823,087

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

9. Related Party Transactions

Mrs Gwenan Roberts is a director of the company. Mr A Roberts is related to Mrs Gwenan Roberts (Spouse) who is a director in MPH Construction Limited. During the year, MPH Construction undertook work for The Spicy Pint Pub Company Limited with a total net value of £nil (2025 : £97,000) . At the balance sheet date the amount due was £nil.

The Cross Keys Llanfynydd Limited is a Company under common control as The Spicy Pint Pub Company Limited. The Cross Keys Llanfynydd Limited rented premises from The Spicy Pint Pub Company Limited during the year on an arms length basis. The total rental payable was £13,000 for the year (2025 : £20,250). The Cross Keys llanfynydd charged The Spicy Pint Pub £5,000 (2025 : £nil) in respect of a management charge.

During the year, The Spicy Pint Pub Company Limited also provided loans to the The Cross Keys Llanfynydd Limited totalling £35,000 (2025 : £30,000). At the year end a total of £292,539 was owed by The Cross Keys Llanfynydd Limited (2025 : £247,490).

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