REGISTERED NUMBER: 11963689 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 30 APRIL 2025 TO 31 DECEMBER 2025

FOR

HOIST TAVERNS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Geoffrey Thomas Glenn Thornton

Mr Nicholas Charles Thornton

REGISTERED OFFICE:

9 Kerry Street

Horsforth

Leeds

West Yorkshire

LS18 4AW

REGISTERED NUMBER:

11963689 (England and Wales)

ACCOUNTANTS:

Syers McGill

9 Kerry Street

Horsforth

Leeds

West Yorkshire

LS18 4AW

FIXED ASSETS

Tangible assets

4

69,465

77,183

CURRENT ASSETS

Stocks

21,750

22,000

Debtors

5

31,853

31,853

Cash at bank

20,125

16,144

73,728

69,997

CREDITORS

Amounts falling due within one year

6

57,454

56,927

NET CURRENT ASSETS

16,274

13,070

TOTAL ASSETS LESS CURRENT LIABILITIES

85,739

90,253

CREDITORS

Amounts falling due after more than one year

7

54,913

63,201

NET ASSETS

30,826

27,052

CAPITAL AND RESERVES

Called up share capital

8

10,000

10,000

Retained earnings

9

20,826

17,052

SHAREHOLDERS' FUNDS

30,826

27,052

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2026 and were signed on its behalf by:

Mr Geoffrey Thomas Glenn Thornton - Director

1.	STATUTORY INFORMATION

Hoist Taverns Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 Companies Act 2006. 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.

Plant and machinery

-

15% on 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.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 22 (2025 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 30 April 2025

and 31 December 2025

192,062

DEPRECIATION

At 30 April 2025

114,879

Charge for period

7,718

At 31 December 2025

122,597

NET BOOK VALUE

At 31 December 2025

69,465

At 29 April 2025

77,183

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

29.4.25

£

£

Amounts owed by group undertakings

21,167

21,167

Tax recoverable

10,686

10,686

31,853

31,853

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

29.4.25

£

£

Bank loans and overdrafts

8,423

7,469

Tax

10,678

12,537

Social security and other taxes

20,933

16,003

Deferred capital

10,420

16,418

Accruals and deferred income

7,000

4,500

57,454

56,927

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

29.4.25

£

£

Bank loans

16,278

22,846

Deferred capital

38,635

40,355

54,913

63,201

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

29.4.25

value:

£

£

10,000

Ordinary

£1

10,000

10,000

9.

RESERVES

Retained

earnings

£

At 30 April 2025

17,052

Profit for the period

3,774

At 31 December 2025

20,826

10.	ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of its directors.