2023-04-012024-03-312024-03-31false05308444Ebrington Arms Limited2024-10-03iso4217:GBPxbrli:pure053084442023-04-01053084442024-03-31053084442023-04-012024-03-31053084442022-04-01053084442023-03-31053084442022-04-012023-03-3105308444bus:SmallEntities2023-04-012024-03-3105308444bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3105308444bus:FullAccounts2023-04-012024-03-3105308444bus:PrivateLimitedCompanyLtd2023-04-012024-03-3105308444core:WithinOneYear2024-03-3105308444core:AfterOneYear2024-03-3105308444core:WithinOneYear2023-03-3105308444core:AfterOneYear2023-03-3105308444core:ShareCapital2024-03-3105308444core:SharePremium2024-03-3105308444core:RevaluationReserve2024-03-3105308444core:OtherReservesSubtotal2024-03-3105308444core:RetainedEarningsAccumulatedLosses2024-03-3105308444core:ShareCapital2023-03-3105308444core:SharePremium2023-03-3105308444core:RevaluationReserve2023-03-3105308444core:OtherReservesSubtotal2023-03-3105308444core:RetainedEarningsAccumulatedLosses2023-03-3105308444core:LandBuildings2024-03-3105308444core:PlantMachinery2024-03-3105308444core:Vehicles2024-03-3105308444core:FurnitureFittings2024-03-3105308444core:OfficeEquipment2024-03-3105308444core:NetGoodwill2024-03-3105308444core:IntangibleAssetsOtherThanGoodwill2024-03-3105308444core:ListedExchangeTraded2024-03-3105308444core:UnlistedNon-exchangeTraded2024-03-3105308444core:LandBuildings2023-03-3105308444core:PlantMachinery2023-03-3105308444core:Vehicles2023-03-3105308444core:FurnitureFittings2023-03-3105308444core:OfficeEquipment2023-03-3105308444core:NetGoodwill2023-03-3105308444core:IntangibleAssetsOtherThanGoodwill2023-03-3105308444core:ListedExchangeTraded2023-03-3105308444core:UnlistedNon-exchangeTraded2023-03-3105308444core:LandBuildings2023-04-012024-03-3105308444core:PlantMachinery2023-04-012024-03-3105308444core:Vehicles2023-04-012024-03-3105308444core:FurnitureFittings2023-04-012024-03-3105308444core:OfficeEquipment2023-04-012024-03-3105308444core:NetGoodwill2023-04-012024-03-3105308444core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3105308444core:ListedExchangeTraded2023-04-012024-03-3105308444core:UnlistedNon-exchangeTraded2023-04-012024-03-3105308444core:MoreThanFiveYears2023-04-012024-03-3105308444core:Non-currentFinancialInstruments2024-03-3105308444core:Non-currentFinancialInstruments2023-03-3105308444dpl:CostSales2023-04-012024-03-3105308444dpl:DistributionCosts2023-04-012024-03-3105308444core:LandBuildings2023-04-012024-03-3105308444core:PlantMachinery2023-04-012024-03-3105308444core:Vehicles2023-04-012024-03-3105308444core:FurnitureFittings2023-04-012024-03-3105308444core:OfficeEquipment2023-04-012024-03-3105308444dpl:AdministrativeExpenses2023-04-012024-03-3105308444core:NetGoodwill2023-04-012024-03-3105308444core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3105308444dpl:GroupUndertakings2023-04-012024-03-3105308444dpl:ParticipatingInterests2023-04-012024-03-3105308444dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3105308444core:ListedExchangeTraded2023-04-012024-03-3105308444dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3105308444core:UnlistedNon-exchangeTraded2023-04-012024-03-3105308444dpl:CostSales2022-04-012023-03-3105308444dpl:DistributionCosts2022-04-012023-03-3105308444core:LandBuildings2022-04-012023-03-3105308444core:PlantMachinery2022-04-012023-03-3105308444core:Vehicles2022-04-012023-03-3105308444core:FurnitureFittings2022-04-012023-03-3105308444core:OfficeEquipment2022-04-012023-03-3105308444dpl:AdministrativeExpenses2022-04-012023-03-3105308444core:NetGoodwill2022-04-012023-03-3105308444core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3105308444dpl:GroupUndertakings2022-04-012023-03-3105308444dpl:ParticipatingInterests2022-04-012023-03-3105308444dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3105308444core:ListedExchangeTraded2022-04-012023-03-3105308444dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3105308444core:UnlistedNon-exchangeTraded2022-04-012023-03-3105308444core:NetGoodwill2024-03-3105308444core:IntangibleAssetsOtherThanGoodwill2024-03-3105308444core:LandBuildings2024-03-3105308444core:PlantMachinery2024-03-3105308444core:Vehicles2024-03-3105308444core:FurnitureFittings2024-03-3105308444core:OfficeEquipment2024-03-3105308444core:AfterOneYear2024-03-3105308444core:WithinOneYear2024-03-3105308444core:ListedExchangeTraded2024-03-3105308444core:UnlistedNon-exchangeTraded2024-03-3105308444core:ShareCapital2024-03-3105308444core:SharePremium2024-03-3105308444core:RevaluationReserve2024-03-3105308444core:OtherReservesSubtotal2024-03-3105308444core:RetainedEarningsAccumulatedLosses2024-03-3105308444core:NetGoodwill2023-03-3105308444core:IntangibleAssetsOtherThanGoodwill2023-03-3105308444core:LandBuildings2023-03-3105308444core:PlantMachinery2023-03-3105308444core:Vehicles2023-03-3105308444core:FurnitureFittings2023-03-3105308444core:OfficeEquipment2023-03-3105308444core:AfterOneYear2023-03-3105308444core:WithinOneYear2023-03-3105308444core:ListedExch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Ebrington Arms Limited

Registered Number
05308444
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

Ebrington Arms Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Mrs C A Moncrieff
Mrs S V Laird

Company Secretary

Mrs C A Moncrieff

Registered Address

Ebrington Arms
Main Street Kirkby On Bain
Woodhall Spa
LN10 6YT

Registered Number

05308444 (England and Wales)
Ebrington Arms Limited
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets381,73772,578
81,73772,578
Current assets
Stocks45,6005,400
Debtors57,9072,341
Cash at bank and on hand10,18413,794
23,69121,535
Creditors amounts falling due within one year6(100,418)(91,229)
Net current assets (liabilities)(76,727)(69,694)
Total assets less current liabilities5,0102,884
Provisions for liabilities7(3,617)(1,562)
Net assets1,3931,322
Capital and reserves
Called up share capital100100
Profit and loss account1,2931,222
Shareholders' funds1,3931,322
The financial statements were approved and authorised for issue by the Board of Directors on 3 October 2024, and are signed on its behalf by:
Mrs C A Moncrieff
Director
Registered Company No. 05308444
Ebrington Arms Limited
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows: Furniture, fittings and equipment 15%, 20% and 33% straight line method Land and Buildings Not depreciated
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
Government grants or assistance
Government grants are accounted for using either the performance model or the accruals model, depending on the class of the grant. Income from grants classed under the performance model is recognised when any performance conditions are met, which may be immediately if there are no performance conditions. Income from grants classed under the accruals model is recognised systematically over the period in which related costs are recognised or, if related to an asset, over the useful life of that asset.
2.Average number of employees

20242023
Average number of employees during the year1818
3.Tangible fixed assets

Land & buildings

Fixtures & fittings

Total

£££
Cost or valuation
At 01 April 2362,701111,324174,025
Additions-15,22815,228
Disposals-(17,586)(17,586)
At 31 March 2462,701108,966171,667
Depreciation and impairment
At 01 April 23-101,447101,447
Charge for year-4,9564,956
On disposals-(16,473)(16,473)
At 31 March 24-89,93089,930
Net book value
At 31 March 2462,70119,03681,737
At 31 March 2362,7019,87772,578
4.Stocks

2024

2023

££
Other stocks5,6005,400
Total5,6005,400
5.Debtors: amounts due within one year

2024

2023

££
Other debtors3,136-
Prepayments and accrued income4,7712,341
Total7,9072,341
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-2,820
Taxation and social security6,72813,980
Other creditors90,71973,008
Accrued liabilities and deferred income2,9711,421
Total100,41891,229
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)3,6171,562
Total3,6171,562