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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