REGISTERED NUMBER: OC429625 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

BIGHTON PUB LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

H W McCowen

C R McCowen

A G Skirton

Dr S Garnett

REGISTERED OFFICE:

Manor Farm

Bighton

Alresford

Hampshire

SO24 9RD

REGISTERED NUMBER:

OC429625 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Tangible assets

4

614,292

613,785

CURRENT ASSETS

Debtors

5

180,861

152,940

Cash at bank

46,782

91,191

227,643

244,131

CREDITORS

Amounts falling due within one year

6

1,935

17,916

NET CURRENT ASSETS

225,708

226,215

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

840,000

840,000

LOANS AND OTHER DEBTS DUE TO MEMBERS

-

-

MEMBERS' OTHER INTERESTS

Capital accounts

840,000

840,000

840,000

840,000

TOTAL MEMBERS' INTERESTS

Members' other interests

840,000

840,000

Amounts due from members

5

(155,102

)

(125,051

)

684,898

714,949

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31st March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 2nd September 2026 and were signed by:

A G Skirton - Designated member

H W McCowen - Designated member

1.	STATUTORY INFORMATION

Bighton Pub LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Freehold property

-

nil

Improvements to property

-

10% on cost

Fixtures and fittings

-

20% on reducing balance

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Freehold

to

and

property

property

fittings

Totals

£

£

£

£

COST

At 1st April 2025

588,753

36,971

13,704

639,428

Additions

-

-

6,626

6,626

At 31st March 2026

588,753

36,971

20,330

646,054

DEPRECIATION

At 1st April 2025

-

17,425

8,218

25,643

Charge for year

-

6,119

-

6,119

At 31st March 2026

-

23,544

8,218

31,762

NET BOOK VALUE

At 31st March 2026

588,753

13,427

12,112

614,292

At 31st March 2025

588,753

19,546

5,486

613,785

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

68

-

Other debtors

180,793

152,940

180,861

152,940

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

16,416

Taxation and social security

435

-

Other creditors

1,500

1,500

1,935

17,916