Registration number: 02795287

Boulevard Brasseries Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 9

Boulevard Brasseries Limited

(Registration number: 02795287)
Balance Sheet as at 31 January 2026

	Note	2026 £	2024 £
Fixed assets
Tangible assets	5	337,522	338,418
Current assets
Stocks	6	3,000	3,000
Cash at bank and in hand		10,333	22,696
		13,333	25,696
Creditors: Amounts falling due within one year	7	(186,597)	(104,275)
Net current liabilities		(173,264)	(78,579)
Total assets less current liabilities		164,258	259,839
Creditors: Amounts falling due after more than one year	7	-	(8,159)
Net assets		164,258	251,680
Capital and reserves
Called up share capital		1,000	1,000
Revaluation reserve		116,997	116,997
Retained earnings		46,261	133,683
Shareholders' funds		164,258	251,680

Boulevard Brasseries Limited

(Registration number: 02795287)
Balance Sheet as at 31 January 2026

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 28 August 2026
 

......................................... S K Drew Director

Boulevard Brasseries Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite I Windrush Court
Abingdon Business Park
Abingdon
Oxfordshire
OX14 1SY
United Kingdom

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the value of food and beverages supplied, of the public house in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Boulevard Brasseries Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 31 January 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	25% reducing balance basis
Property improvements	5% straight line basis
Leasehold property	Nil%

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	3 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Boulevard Brasseries Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 31 January 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 0 (2024 - 1).

Boulevard Brasseries Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 31 January 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 September 2024	40,000	40,000
At 31 January 2026	40,000	40,000
Amortisation
At 1 September 2024	40,000	40,000
At 31 January 2026	40,000	40,000
Carrying amount
At 31 January 2026	-	-

5	Tangible assets

	Land and buildings £	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £
Cost or valuation
At 1 September 2024	352,531	20,672	155,813	44,672
At 31 January 2026	352,531	20,672	155,813	44,672
Depreciation
At 1 September 2024	17,470	20,477	156,044	41,279
Charge for the period	-	48	-	848
At 31 January 2026	17,470	20,525	156,044	42,127
Carrying amount
At 31 January 2026	335,061	147	(231)	2,545
At 31 August 2024	335,061	195	(231)	3,393

Boulevard Brasseries Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 31 January 2026

	Total £
Cost or valuation
At 1 September 2024	573,688
At 31 January 2026	573,688
Depreciation
At 1 September 2024	235,270
Charge for the period	896
At 31 January 2026	236,166
Carrying amount
At 31 January 2026	337,522
At 31 August 2024	338,418

Included within the net book value of land and buildings above is £335,061 (2024 - £335,061) in respect of freehold land and buildings.
 

6

Stocks

	2026 £	2024 £
Other inventories	3,000	3,000

Boulevard Brasseries Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 31 January 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2024 £
Due within one year
Loans and borrowings	8	3,533	10,056
Trade creditors		2,686	(25,610)
Taxation and social security		26,117	30,302
Other creditors		154,261	89,527
		186,597	104,275