THE MORTON-SCOTT PUB COMPANY LIMITED


Directors	SCOTT, Christopher Richard
	SYKES, Lauren


Company Secretary	SCOTT, Christopher Richard


Registered Address	The White Hart
	191 Drury Lane
	London
	WC2B 5QD


Registered Number	04641966 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		485,684		485,684
Tangible assets	4		57,763		57,763
			543,447		543,447
Current assets
Debtors		215,347		323,364
Cash at bank and on hand		295,146		160,962
		510,493		484,326
Creditors amounts falling due within one year	5	(506,519)		(419,874)
Net current assets (liabilities)			3,974		64,452
Total assets less current liabilities			547,421		607,899
Creditors amounts falling due after one year	6		(28,726)		(26,699)
Net assets			518,695		581,200
Capital and reserves
Profit and loss account			518,695		581,200
Shareholders' funds			518,695		581,200

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 29 October 2026, and are signed on its behalf by:

SCOTT, Christopher Richard
Director
Registered Company No. 04641966

THE MORTON-SCOTT PUB COMPANY LIMITED

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Fixtures and fittings	15
	Vehicles	25
	Office Equipment	15

2.	Average number of employees


		2026		2025
	Average number of employees during the year	62		49

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 February 25	510,835	510,835
At 31 January 26	510,835	510,835
Amortisation and impairment
At 01 February 25	25,151	25,151
At 31 January 26	25,151	25,151
Net book value
At 31 January 26	485,684	485,684
At 31 January 25	485,684	485,684

4.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 February 25	42,300	345,966	388,266
At 31 January 26	42,300	345,966	388,266
Depreciation and impairment
At 01 February 25	4,537	325,966	330,503
At 31 January 26	4,537	325,966	330,503
Net book value
At 31 January 26	37,763	20,000	57,763
At 31 January 25	37,763	20,000	57,763

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	266,334	97,323
Taxation and social security	160,723	139,917
Other creditors	64,000	148,000
Accrued liabilities and deferred income	15,462	34,634
Total	506,519	419,874

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	28,726	26,699
Total	28,726	26,699