The Grumpy Pub Company Ltd

The Grumpy Pub Company Ltd
Statement of Financial Position
As at 31 August 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	4	-	4,870
		-	4,870
Current assets
Stocks		13,305	21,758
Debtors		6,668	16,527
Cash at bank and in hand		30,661	17,701
		50,634	55,986
Creditors: amount falling due within one year		(49,979)	(59,923)
Net current assets		655	(3,937)

Total assets less current liabilities		655	933
Provisions for liabilities		-	(925)
Net assets		655	8

Capital and reserves
Called up share capital		4	4
Profit and loss account		651	4
Shareholders' funds		655	8

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

Directors' 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 14 October 2026 and were signed on its behalf by:

-------------------------------
K DeVilliers
Director

The Grumpy Pub Company Ltd
Notes to the Abridged Financial Statements
For the Period 01 December 2025 to 31 August 2026

General Information

The Grumpy Pub Company Ltd is a private company, limited by shares, registered in England and Wales, registration number 08260645, registration address The Pig & Whistle, 481 Merton Road, Wandsworth, London, SW18 5LD.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 0 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 27 (2025 : 28).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 December 2025	30,000	30,000
Additions	-	-
Disposals	-	-
At 31 August 2026	30,000	30,000
Amortisation
At 01 December 2025	30,000	30,000
Charge for period	-	-
On disposals	-	-
At 31 August 2026	30,000	30,000
Net book values
At 31 August 2026	-	-
At 30 November 2025	-	-

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 December 2025	5,592	8,966	1,785	16,343
Additions	-	-	-	-
Disposals	(5,592)	(8,966)	(1,785)	(16,343)
At 31 August 2026	-	-	-	-
Depreciation
At 01 December 2025	5,309	4,443	1,720	11,472
Charge for period	-	-	-	-
On disposals	(5,309)	(4,443)	(1,720)	(11,472)
At 31 August 2026	-	-	-	-
Net book values
Closing balance as at 31 August 2026	-	-	-	-
Opening balance as at 01 December 2025	283	4,522	65	4,870

5.	Ultimate Controlling Party The ultimate controlling party rests with the Directors/Shareholders