Contents of the Financial Statements

for the Period Ended 31 October 2025

Directors' report period ended 31 October 2025

The directors present their report with the financial statements of the company for the period ended 31 October 2025

Directors

The director shown below has held office during the whole of the period from
23 October 2024 to 31 October 2025

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
20 October 2026

And signed on behalf of the board by:
Name: Eric Keith Scragg
Status: Director

Profit And Loss Account

for the Period Ended 31 October 2025

Balance sheet

As at 31 October 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 October 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover represents amounts receivable from the sale of food, beverages and other goods and services provided in the ordinary course of the company's trading activities, stated net of Value Added Tax (VAT), discounts and refunds. Turnover is recognised when goods are supplied to customers or services are rendered, provided that the amount of revenue can be measured reliably. Cash and card sales are recognised at the point of sale. Amounts received in advance of goods or services being provided are recognised as deferred income until the relevant goods or services are supplied.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided on tangible fixed assets at rates calculated to write off their cost, less any estimated residual value, over their expected useful economic lives. Depreciation is calculated using the straight-line method at the following annual rates: Bar equipment – 20% Kitchen equipment – 20% Furniture and fittings – 20% Depreciation commences when the assets are available for use. The carrying values of tangible fixed assets are reviewed for impairment where events or changes in circumstances indicate that their carrying amounts may not be recoverable.

  Valuation information and policy

  The financial statements have been prepared under the historical cost convention. Tangible fixed assets are valued at cost less accumulated depreciation and any impairment losses. Stocks, comprising food, beverages and other goods held for resale, are valued at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using a consistent and appropriate method.

  Other accounting policies

  Basis of Preparation The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, Section 1A, and the requirements of the Companies Act 2006 applicable to small companies. Going Concern The financial statements have been prepared on a going concern basis, on the assumption that the company will continue trading and meet its liabilities as they fall due. Stocks Stocks comprise food, beverages and other goods held for resale. Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Appropriate allowance is made for obsolete, damaged or slow-moving items. Cash and Cash Equivalents Cash and cash equivalents comprise cash held at the bank, cash on hand and short-term deposits that are readily convertible into known amounts of cash. Debtors Short-term debtors are initially recognised at transaction price and subsequently measured at the amount expected to be recovered, less any impairment provision. Creditors Short-term creditors are recognised at transaction price. Amounts owed to suppliers, HMRC and other parties are recognised when the company has an obligation to make payment. Taxation Current taxation is recognised based on the taxable profit or loss for the period, taking account of applicable tax rates and relevant tax legislation. Deferred tax is recognised where required in accordance with FRS 102. Employee Benefits Wages, salaries, employer's National Insurance contributions and other employee benefits are recognised as expenses in the period in which employees provide their services. Financial Instruments The company holds basic financial instruments, including cash, trade debtors, trade creditors and other loans and balances. These are recognised and measured in accordance with the requirements of FRS 102.

Notes to the Financial Statements

for the Period Ended 31 October 2025

• 2. Employees

  	2025
  Average number of employees during the period	2