REGISTERED NUMBER: 03505834 (England and Wales)

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

PENDRY'S PUBS LIMITED

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

Mr J W Pendry

SECRETARY:

Mrs J Taylor

REGISTERED OFFICE:

1 Vale Cottages

High Ongar Road

Ongar

Essex

CM5 9LZ

REGISTERED NUMBER:

03505834 (England and Wales)

ACCOUNTANTS:

Accounting Financial Services Limited

1 Vale Cottages

High Ongar Road

Ongar

Essex

CM5 9LZ

The director presents his report with the financial statements of the company for the year ended 28 February 2025.

DIRECTOR

Mr J W Pendry held office during the whole of the period from 1 March 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs J Taylor - Secretary

25 November 2025

FIXED ASSETS

Tangible assets

4

3,508

4,379

CURRENT ASSETS

Stocks

32,010

30,069

Debtors

5

18,459

9,917

Cash at bank and in hand

699,728

620,496

750,197

660,482

CREDITORS

Amounts falling due within one year

6

139,231

120,154

NET CURRENT ASSETS

610,966

540,328

TOTAL ASSETS LESS CURRENT LIABILITIES

614,474

544,707

CAPITAL AND RESERVES

Called up share capital

120

120

Other reserves

1,804

1,804

Retained earnings

612,550

542,783

SHAREHOLDERS' FUNDS

614,474

544,707

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 25 November 2025 and were signed by:

Mr J W Pendry - Director

1.	STATUTORY INFORMATION

Pendry's 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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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 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.

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 year 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.

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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

Cost

At 1 March 2024

and 28 February 2025

15,296

25,154

48,515

Depreciation

At 1 March 2024

14,300

22,916

48,315

Charge for year

-

555

241

At 28 February 2025

14,300

23,471

48,556

Net book value

At 28 February 2025

996

1,683

(41

)

At 29 February 2024

996

2,238

200

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost

At 1 March 2024

and 28 February 2025

15,671

3,361

107,997

Depreciation

At 1 March 2024

15,434

2,653

103,618

Charge for year

61

14

871

At 28 February 2025

15,495

2,667

104,489

Net book value

At 28 February 2025

176

694

3,508

At 29 February 2024

237

708

4,379

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

18,459

9,917

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

74,017

63,104

Taxation and social security

52,481

44,438

Other creditors

12,733

12,612

139,231

120,154

7.	ULTIMATE CONTROLLING PARTY

The company is under the control of J Pendry who owns 87.5% of the share capital.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 28 February 2025 set out on pages one to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Accounting Financial Services Limited

1 Vale Cottages

High Ongar Road

Ongar

Essex

CM5 9LZ

25 November 2025