REGISTERED NUMBER: 15879946 (England and Wales)

SHEPHERDS HILL PUBS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J I Johnson

Mrs A W Mclaren

REGISTERED OFFICE:

The Witch Inn

Sunte Avenue

Lindfield

Sussex

RH16 2AB

REGISTERED NUMBER:

15879946 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

King Arthur's Court

Maidstone Road

Charing

Kent

TN27 0JS

FIXED ASSETS

Tangible assets

4

29,528

20,586

CURRENT ASSETS

Stocks

13,000

13,000

Debtors

5

14,397

637

Cash at bank and in hand

137,175

87,089

164,572

100,726

CREDITORS

Amounts falling due within one year

6

(120,086

)

(79,609

)

NET CURRENT ASSETS

44,486

21,117

TOTAL ASSETS LESS CURRENT LIABILITIES

74,014

41,703

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

74,012

41,701

74,014

41,703

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2026 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 28 October 2026 and were signed on its behalf by:

J I Johnson - Director

Mrs A W Mclaren - Director

1.	STATUTORY INFORMATION

Shepherds Hill Pubs 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.

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.

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 year 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixture &

Computer

Fittings

equipment

Totals

£

£

£

COST

At 1 September 2025

27,448

-

27,448

Additions

18,576

232

18,808

At 31 August 2026

46,024

232

46,256

DEPRECIATION

At 1 September 2025

6,862

-

6,862

Charge for year

9,789

77

9,866

At 31 August 2026

16,651

77

16,728

NET BOOK VALUE

At 31 August 2026

29,373

155

29,528

At 31 August 2025

20,586

-

20,586

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

14,397

637

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

10,795

8,106

Corporation Tax

18,454

15,573

Social security and other taxes

5,976

-

VAT

40,851

22,125

Sundry creditors

963

763

Directors' current accounts

42,619

32,857

Accrued expenses

428

185

120,086

79,609