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2021-02-28 11015430 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 11015430 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 11015430 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 11015430 dpl-frs:Item11 2021-03-01 2022-02-28 11015430 dpl-frs:Item11 2021-02-28 11015430 dpl-frs:Item11 2022-02-28 11015430 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 11015430 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 11015430 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 11015430 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 11015430 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 11015430 dpl-frs:Item12 2021-03-01 2022-02-28 11015430 dpl-frs:Item12 2021-02-28 11015430 dpl-frs:Item12 2022-02-28 11015430 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 11015430 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 11015430 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 11015430 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 11015430 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 11015430 1 2021-03-01 2022-02-28 11015430 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 11015430
Traditional English Inns Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Kent Coast Accounts Ltd
AAT Licenced Accountants
39 Brooke Avenue
Margate
Kent
CT9 5NG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 11015430
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,232 -
Tangible Assets 5 41,927 42,748
47,159 42,748
CURRENT ASSETS
Stocks 6 13,925 10,086
Debtors 7 68,882 61,492
Cash at bank and in hand 21,404 53,853
104,211 125,431
Creditors: Amounts Falling Due Within One Year 8 (56,397 ) (74,456 )
NET CURRENT ASSETS (LIABILITIES) 47,814 50,975
TOTAL ASSETS LESS CURRENT LIABILITIES 94,973 93,723
Creditors: Amounts Falling Due After More Than One Year 9 (22,576 ) (32,813 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (7,966 ) (8,122 )
NET ASSETS 64,431 52,788
CAPITAL AND RESERVES
Called up share capital 11 4 4
Profit and Loss Account 64,427 52,784
SHAREHOLDERS' FUNDS 64,431 52,788
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Richard Baker
Director
24th November 2023
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Traditional English Inns Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11015430 . The registered office is The Plough Inn, Stalisfield, Kent, ME13 0HY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the customer has ordered hospitality products which have been delivered to customers.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract, this is usually at the completion of a guests stay.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets is the website and copyright of online resources. It is amortised to profit and loss account over its estimated economic life of five years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% Reducing balance
Fixtures & Fittings 15% Reducing balance
Computer Equipment 25% Reducing balance
Assets considered to loose their value fully in the first year of acquisition are fully depreciated at purchase.
Page 3
Page 4
2.6. Leases
Hire purchase contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under hire purchase contracts are depreciated over their useful lives. 
Finance leases
Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Operating leases
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2022: 20)
21 20
Page 4
Page 5
4. Intangible Assets
Other
£
Cost
As at 1 March 2022 -
Additions 5,600
As at 28 February 2023 5,600
Amortisation
As at 1 March 2022 -
Provided during the period 368
As at 28 February 2023 368
Net Book Value
As at 28 February 2023 5,232
As at 1 March 2022 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2022 19,397 34,847 399 54,643
Additions 4,867 500 752 6,119
As at 28 February 2023 24,264 35,347 1,151 60,762
Depreciation
As at 1 March 2022 3,319 8,356 220 11,895
Provided during the period 5,578 1,120 242 6,940
As at 28 February 2023 8,897 9,476 462 18,835
Net Book Value
As at 28 February 2023 15,367 25,871 689 41,927
As at 1 March 2022 16,078 26,491 179 42,748
6. Stocks
2023 2022
£ £
Stock 13,925 -
Materials - 10,086
13,925 10,086
Page 5
Page 6
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 278 2,039
Prepayments and accrued income 5,694 435
Other debtors 54,547 44,600
VAT - 12,898
Directors' loan accounts - 1,520
Amounts owed by associates 8,363 -
68,882 61,492
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 22,866 24,144
Bank loans and overdrafts 9,932 9,687
Corporation tax 2,726 3,609
Other taxes and social security 11,873 4,966
VAT 3,339 -
Other creditors 453 796
Accruals and deferred income 5,196 6,045
Directors' loan accounts 12 -
Amounts owed to associates - 25,209
56,397 74,456
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 22,576 32,813
22,576 32,813
10. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.
2023 2022
£ £
Other timing differences 7,966 8,122
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 4 4
12. Pension Commitments
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. 
At the balance sheet date unpaid contributions of 2023 - £453 (2022 - £321) were due to the fund. They are included in Other Creditors.
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13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2022 Amounts advanced Amounts repaid Amounts written off As at 28 February 2023
£ £ £ £ £
Mr Richard Baker 936 - 936 - -
Mrs Marianne Baker 584 - 584 - -
The above loan is unsecured, interest free and repayable on demand.
14. Ultimate Controlling Party
The company's ultimate controlling party and parent Company is Traditional English Hotels Ltd by virtue of ownership of 100% of the issued share capital in the company.
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