Public house valuation: worked examples

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Rental value of a tied lease: fair maintainable trade Wet sales     350 barrels x 280 pints x £2.90 per pint (net of VAT) £284,200 Add for other wet trade (wine, spirits and minerals) at 25% of total £94,666     £378,866 Food   £75,000 Machine income £6,000 each to landlord and tenant (exclude as pubco already shares this income)   Total   £453,866 Gross profit     Wet sales @ 53% on beer products £150,626   @ 68.5%...

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