SPIRIT PUB COMPANY (LEASED) LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Margin ratios are hidden where reported turnover is too small relative to profit to yield a meaningful figure — typical of holding companies whose income is mostly subsidiary dividends rather than trading revenue. Sector-distribution context coming next.

1. SPIRIT PUB COMPANY (LEASED) LIMITED 2011-06-30 → present
2. PUNCH PARTNERSHIPS (PUBS) LIMITED 2009-05-27 → 2011-06-30
3. PUNCH TAVERNS (PUBS) LIMITED 2006-03-24 → 2009-05-27
4. SPIRIT LEASED PUBS LIMITED 2006-02-06 → 2006-03-24

Accounting basis

FRS 101

Reporting scope

Standalone (parent only)

Auditor

Deloitte LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors of Greene King Limited have a reasonable expectation that the group has sufficient resources to continue in operational existence for the period of at least 12 months from the date of the approval of these financial statements. The directors of the company have made enquiries of the directors of Greene King Limited to confirm that they are satisfied the financial support will be available and accordingly continue to prepare the financial statements on a going concern basis.”

Significant events

• “The reduction in pub numbers relates to disposals during the period.”
• “In 2025, with the support of the board, Pub Partners continued the growth of its franchise business supported by the roll out of its Hive and Nest pub franchises reaching a milestone of 100 franchise sites in total, including nine sites in Scotland for the first time.”
• “The House of MOBO pub was also opened in South London to celebrate Black culture.”
• “After the balance sheet date, in March 2026, the Greene King Limited group introduced a new estate strategy focused on building an efficient system to focus investment, maximise profitability and support each site's growth to ensure the business is best set up to execute its 2030 group-wide strategy. This included evaluating the entire estate to recognise the most suitable sites for each brand. As part of this, c.300 managed sites were identified that would be better served under different models, with half of these sites expected to be converted to leased and tenanted, or franchise venues with the other half evaluated for sale over the medium-term.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.