Company No: 07672736 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Gregg Bray
	Joel Paul Bray (Appointed 01 October 2025)
	Sharon Bray

REGISTERED OFFICE	Wellington House Aviator Court
	Clifton Moor
	York
	YO30 4UZ
	United Kingdom

COMPANY NUMBER

07672736 (England and Wales)

ACCOUNTANT	D Inglis Ltd Chartered Certified Accountants
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	4	56,563		65,892
		56,563		65,892
Current assets
Stocks	5	11,000		10,000
Debtors	6	26,082		26,812
Cash at bank and in hand	7	127,997		214,266
		165,079		251,078
Creditors: amounts falling due within one year	8	( 155,183)		( 208,011)
Net current assets		9,896		43,067
Total assets less current liabilities		66,459		108,959
Creditors: amounts falling due after more than one year	9	( 2,087)		0
Provision for liabilities	10, 11	( 14,140)		( 11,798)
Net assets		50,232		97,161
Capital and reserves
Called-up share capital	12	100		100
Profit and loss account		50,132		97,061
Total shareholders' funds		50,232		97,161

For the financial year ending 31 July 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 financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Stone Roses Bar (York) Ltd (registered number: 07672736) were approved and authorised for issue by the Board of Directors on 27 October 2026. They were signed on its behalf by:

Gregg Bray Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Stone Roses Bar (York) Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wellington House Aviator Court, Clifton Moor, York, YO30 4UZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	33 years straight line
Plant and machinery	25 % reducing balance
Fixtures and fittings	17 years straight line
Computer equipment	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	19		19

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 August 2025	10,000		10,000
At 31 July 2026	10,000		10,000
Accumulated amortisation
At 01 August 2025	10,000		10,000
At 31 July 2026	10,000		10,000
Net book value
At 31 July 2026	0		0
At 31 July 2025	0		0

4. Tangible assets

	Leasehold improve- ments		Plant and machinery		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 August 2025	13,681		66,651		19,070		7,141		106,543
Additions	0		6,000		0		0		6,000
Disposals	0		( 12,167)		( 11,107)		( 1,264)		( 24,538)
At 31 July 2026	13,681		60,484		7,963		5,877		88,005
Accumulated depreciation
At 01 August 2025	410		25,552		11,055		3,634		40,651
Charge for the financial year	415		10,900		601		876		12,792
Disposals	0		( 10,182)		( 10,710)		( 1,109)		( 22,001)
At 31 July 2026	825		26,270		946		3,401		31,442
Net book value
At 31 July 2026	12,856		34,214		7,017		2,476		56,563
At 31 July 2025	13,271		41,099		8,015		3,507		65,892

5. Stocks

	2026		2025
	£		£
Stocks	11,000		10,000

6. Debtors

	2026		2025
	£		£
Other debtors	26,082		26,812

7. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	127,997		214,266

8. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	0		76,755
Trade creditors	33,264		42,733
Taxation and social security	65,796		81,712
Obligations under finance leases and hire purchase contracts	3,130		0
Other creditors	52,993		6,811
	155,183		208,011

9. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Obligations under finance leases and hire purchase contracts	2,087		0

There are no amounts included above in respect of which any security has been given by the small entity.

10. Provision for liabilities

	2026		2025
	£		£
Deferred tax	14,140		11,798

11. Deferred tax

	2026		2025
	£		£
At the beginning of financial year	( 11,798)		( 3,006)
Charged to the Statement of Income and Retained Earnings	( 2,342)		( 8,792)
At the end of financial year	( 14,140)		( 11,798)

12. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
90 A Ordinary shares of £ 1.00 each (2025: nil shares)	90		0
10 B Ordinary shares of £ 1.00 each (2025: nil shares)	10		0
Nil Ordinary shares (2025: 100 shares of £ 1.00 each)	0		100
	100		100