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Registered number: 05478296
Village and Country Inns Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 05478296
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 15,427 23,107
Tangible Assets 5 691,606 11,345
707,033 34,452
CURRENT ASSETS
Stocks 6 8,338 8,283
Cash at bank and in hand 59,070 177,164
67,408 185,447
Creditors: Amounts Falling Due Within One Year 8 (173,537 ) (91,803 )
NET CURRENT ASSETS (LIABILITIES) (106,129 ) 93,644
TOTAL ASSETS LESS CURRENT LIABILITIES 600,904 128,096
Creditors: Amounts Falling Due After More Than One Year 9 (534,543 ) (66,300 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (1,263 ) (1,032 )
NET ASSETS 65,098 60,764
CAPITAL AND RESERVES
Called up share capital 11 100 100
Income Statement 64,998 60,664
SHAREHOLDERS' FUNDS 65,098 60,764
Page 1
Page 2
For the year ending 31 August 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 Income Statement.
On behalf of the board
Mrs Annette Webster
Director
Mr Matthew Webster
Director
12/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Village and Country Inns Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05478296 . The registered office is 70 High Street, Waddesdon, Aylesbury, Buckinghamshire, HP18 0LB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 19 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Freehold 2% on cost
Leasehold 10% on cost
Plant & Machinery
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.
3. Average Number of Employees
Average number of employees, including directors, during the year was  14 (2022: 13)
14 13
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2022 146,000
As at 31 August 2023 146,000
Amortisation
As at 1 September 2022 122,893
Provided during the period 7,680
As at 31 August 2023 130,573
Net Book Value
As at 31 August 2023 15,427
As at 1 September 2022 23,107
5. Tangible Assets
Land & Property
Freehold Leasehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 September 2022 - 48,346 7,127 109,100 164,573
Additions 688,553 - - 2,585 691,138
Disposals - (48,346 ) - - (48,346 )
As at 31 August 2023 688,553 - 7,127 111,685 807,365
Depreciation
As at 1 September 2022 - 48,346 3,399 101,483 153,228
Provided during the period 7,395 (48,346 ) 932 2,550 (37,469 )
As at 31 August 2023 7,395 - 4,331 104,033 115,759
Net Book Value
As at 31 August 2023 681,158 - 2,796 7,652 691,606
As at 1 September 2022 - - 3,728 7,617 11,345
6. Stocks
2023 2022
£ £
Materials 8,338 8,283
8,338 8,283
Page 4
Page 5
7. Debtors
2023 2022
£ £
Due within one year
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 30,521 28,828
Bank loans and overdrafts 16,489 9,500
Corporation tax 5,290 10,258
Other taxes and social security 1,659 1,621
VAT 20,951 19,953
Other creditors 14,165 5,526
Accrued expenses 3,971 3,825
Directors' loan accounts 76,813 9,001
Amounts owed to subsidiaries 3,678 3,291
173,537 91,803
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Loans. 534,543 66,300
534,543 66,300
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 1,263 1,032
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
12. Debenture
By way of a debenture dated 17 February 2023, Cambridge & Counties Bank Limited have a fixed and floating charge on the company's assets.
Page 5