The Buccaneer Pub Company Ltd iXBRL

Company Registration Number: 12344777

The Buccaneer Pub Company Ltd

Director's Report and Unaudited Financial Statements

for the financial year ended 31 December 2025

The Buccaneer Pub Company Ltd

DIRECTOR AND OTHER INFORMATION


Director	Mr J W Bolton


Company Registration Number	12344777


Registered Office	Cedar Lodge
	York Road
	Shiptonthorpe
	York
	YO43 3PH
	England


Accountants	DAH Accountancy Services Limited
	Chartered Management Accountants
	Cedar Lodge
	York Road
	Shiptonthorpe
	York
	East Yorkshire
	YO43 3PH

The Buccaneer Pub Company Ltd

DIRECTOR'S REPORT

for the financial year ended 31 December 2025

The director presents his report and the unaudited financial statements for the financial year ended 31 December 2025.

The Company is dormant and has not traded during the financial year.

Director

The director who served during the financial year is as follows:

Mr J W Bolton

There were no changes in shareholdings between 31 December 2025 and the date of signing the financial statements.

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

▪

select suitable accounting policies and apply them consistently;

▪

make judgements and accounting estimates that are reasonable and prudent;

▪

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr J W Bolton

Director

14 September 2026

The Buccaneer Pub Company Ltd

CHARTERED MANAGEMENT ACCOUNTANTS REPORT

to the Director on the Compilation of the unaudited financial statements of The Buccaneer Pub Company Ltd

for the financial year ended 31 December 2025

In accordance with our engagement letter dated 14 September 2026 and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 31 December 2025 as set out on pages to which comprise the Profit and Loss Account, the Balance Sheet, the Reconciliation of Shareholders' Funds and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the director of The Buccaneer Pub Company Ltd, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Director that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its director for our work or for this report.

We have carried out this engagement in accordance with guidance issued by the Chartered Institute of Management Accountants and have complied with the relevant ethical guidance laid down by the Chartered Institute of Management Accountants relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet for the year ended 31 December 2025 your duty to ensure that The Buccaneer Pub Company Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Buccaneer Pub Company Ltd. You consider that The Buccaneer Pub Company Ltd is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of The Buccaneer Pub Company Ltd. For this reason, we have not verified the adequacy, accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

__________________________________

David Hannam

for and on behalf of

DAH ACCOUNTANCY SERVICES LIMITED

Chartered Management Accountants

Cedar Lodge

York Road

Shiptonthorpe

York

East Yorkshire

YO43 3PH

14 September 2026

The Buccaneer Pub Company Ltd

PROFIT AND LOSS ACCOUNT

for the financial year ended 31 December 2025

	2025	2024
Notes	£	£



Administrative expenses	-	(978)
	─────────	─────────
Operating profit/(loss)	-	(978)


Interest payable and similar expenses	-	(1,013)
	─────────	─────────
Profit/(loss) for the financial year	-	(1,991)
	═════════	═════════
The company did not trade during the financial year and received no income and incurred no expenditure. During the financial year the company made neither a profit nor a loss.

The Buccaneer Pub Company Ltd

Company Registration Number: 12344777

BALANCE SHEET

as at 31 December 2025

		2025	2024
	Notes	£	£

Current Assets

Debtors

2,568

2,376

Cash at bank and in hand

4,693

─────────

2,568

7,069

─────────

Creditors: amounts falling due within one year

(14,801)

(17,760)

─────────

Net Current Liabilities

(12,233)

(10,691)

─────────

Total Assets less Current Liabilities

(12,233)

(10,691)

Creditors:

amounts falling due after more than one year

(1,542)

─────────

Net Liabilities

(12,233)

(12,233)

═════════

Capital and Reserves

Called up share capital

100

100

Retained earnings

(12,333)

(12,333)

─────────

Shareholders' Deficit

(12,233)

(12,233)

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 14 September 2026




________________________________
Mr J W Bolton
Director

The Buccaneer Pub Company Ltd

RECONCILIATION OF SHAREHOLDERS' FUNDS

as at 31 December 2025

	Called up	Retained	Total
	share	earnings
	capital
	£	£	£

At 1 January 2024	100	(10,342)	(10,242)
	─────────	─────────	─────────
Loss for the financial year	-	(1,991)	(1,991)
	─────────	─────────	─────────
At 31 December 2024	100	(12,333)	(12,233)
	─────────	─────────	─────────
At 31 December 2025	100	(12,333)	(12,233)
	═════════	═════════	═════════

The Buccaneer Pub Company Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

General Information

The Buccaneer Pub Company Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 12344777. The registered office of the company is Cedar Lodge, York Road, Shiptonthorpe, York, YO43 3PH, England. The principal activity of the company is that of a public house. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).


4.	Debtors	2025	2024
		£	£

	Taxation (Note 7)	2,376	2,376
	Prepayments and accrued income	192	-
		─────────	─────────
		2,568	2,376
		═════════	═════════


5.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Bank loan	3,478	6,629
	Director's current account	11,131	11,131
	Accruals	192	-
		─────────	─────────
		14,801	17,760
		═════════	═════════


6.	Creditors	2025	2024
	Amounts falling due after more than one year	£	£

	Bank loan	-	1,542
		═════════	═════════

	Loans
	Repayable in one year or less, or on demand (Note 5)	3,478	6,629
	Repayable between one and two years	-	1,542
		─────────	─────────
		3,478	8,171
		═════════	═════════


7.	Taxation	2025	2024
		£	£

	Debtors:
	PAYE / NI	2,376	2,376
		═════════	═════════