2023-04-012024-03-312024-03-31false11982502UNION INNS LIMITED2024-11-27iso4217:GBPxbrli:pure119825022023-04-01119825022024-03-31119825022023-04-012024-03-31119825022022-04-01119825022023-03-31119825022022-04-012023-03-3111982502bus:SmallEntities2023-04-012024-03-3111982502bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3111982502bus:FullAccounts2023-04-012024-03-3111982502bus:PrivateLimitedCompanyLtd2023-04-012024-03-3111982502core:WithinOneYear2024-03-3111982502core:AfterOneYear2024-03-3111982502core:WithinOneYear2023-03-3111982502core:AfterOneYear2023-03-3111982502core:ShareCapital2024-03-3111982502core:SharePremium2024-03-3111982502core:RevaluationReserve2024-03-3111982502core:OtherReservesSubtotal2024-03-3111982502core:RetainedEarningsAccumulatedLosses2024-03-3111982502core:ShareCapital2023-03-3111982502core:SharePremium2023-03-3111982502core:RevaluationReserve2023-03-3111982502core:OtherReservesSubtotal2023-03-3111982502core:RetainedEarningsAccumulatedLosses2023-03-3111982502core:LandBuildings2024-03-3111982502core:PlantMachinery2024-03-3111982502core:Vehicles2024-03-3111982502core:FurnitureFittings2024-03-3111982502core:OfficeEquipment2024-03-3111982502core:NetGoodwill2024-03-3111982502core:IntangibleAssetsOtherThanGoodwill2024-03-3111982502core:ListedExchangeTraded2024-03-3111982502core:UnlistedNon-exchangeTraded2024-03-3111982502core:LandBuildings2023-03-3111982502core:PlantMachinery2023-03-3111982502core:Vehicles2023-03-3111982502core:FurnitureFittings2023-03-3111982502core:OfficeEquipment2023-03-3111982502core:NetGoodwill2023-03-3111982502core:IntangibleAssetsOtherThanGoodwill2023-03-3111982502core:ListedExchangeTraded2023-03-3111982502core:UnlistedNon-exchangeTraded2023-03-3111982502core:LandBuildings2023-04-012024-03-3111982502core:PlantMachinery2023-04-012024-03-3111982502core:Vehicles2023-04-012024-03-3111982502core:FurnitureFittings2023-04-012024-03-3111982502core:OfficeEquipment2023-04-012024-03-3111982502core:NetGoodwill2023-04-012024-03-3111982502core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3111982502core:ListedExchangeTraded2023-04-012024-03-3111982502core:UnlistedNon-exchangeTraded2023-04-012024-03-3111982502core:MoreThanFiveYears2023-04-012024-03-3111982502core:Non-currentFinancialInstruments2024-03-3111982502core:Non-currentFinancialInstruments2023-03-3111982502dpl:CostSales2023-04-012024-03-3111982502dpl:DistributionCosts2023-04-012024-03-3111982502core:LandBuildings2023-04-012024-03-3111982502core:PlantMachinery2023-04-012024-03-3111982502core:Vehicles2023-04-012024-03-3111982502core:FurnitureFittings2023-04-012024-03-3111982502core:OfficeEquipment2023-04-012024-03-3111982502dpl:AdministrativeExpenses2023-04-012024-03-3111982502core:NetGoodwill2023-04-012024-03-3111982502core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3111982502dpl:GroupUndertakings2023-04-012024-03-3111982502dpl:ParticipatingInterests2023-04-012024-03-3111982502dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3111982502core:ListedExchangeTraded2023-04-012024-03-3111982502dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3111982502core:UnlistedNon-exchangeTraded2023-04-012024-03-3111982502dpl:CostSales2022-04-012023-03-3111982502dpl:DistributionCosts2022-04-012023-03-3111982502core:LandBuildings2022-04-012023-03-3111982502core:PlantMachinery2022-04-012023-03-3111982502core:Vehicles2022-04-012023-03-3111982502core:FurnitureFittings2022-04-012023-03-3111982502core:OfficeEquipment2022-04-012023-03-3111982502dpl:AdministrativeExpenses2022-04-012023-03-3111982502core:NetGoodwill2022-04-012023-03-3111982502core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3111982502dpl:GroupUndertakings2022-04-012023-03-3111982502dpl:ParticipatingInterests2022-04-012023-03-3111982502dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3111982502core:ListedExchangeTraded2022-04-012023-03-3111982502dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3111982502core:UnlistedNon-exchangeTraded2022-04-012023-03-3111982502core:NetGoodwill2024-03-3111982502core:IntangibleAssetsOtherThanGoodwill2024-03-3111982502core:LandBuildings2024-03-3111982502core:PlantMachinery2024-03-3111982502core:Vehicles2024-03-3111982502core:FurnitureFittings2024-03-3111982502core:OfficeEquipment2024-03-3111982502core:AfterOneYear2024-03-3111982502core:WithinOneYear2024-03-3111982502core:ListedExchangeTraded2024-03-3111982502core:UnlistedNon-exchangeTraded2024-03-3111982502core:ShareCapital2024-03-3111982502core:SharePremium2024-03-3111982502core:RevaluationReserve2024-03-3111982502core:OtherReservesSubtotal2024-03-3111982502core:RetainedEarningsAccumulatedLosses2024-03-3111982502core:NetGoodwill2023-03-3111982502core:IntangibleAssetsOtherThanGoodwill2023-03-3111982502core:LandBuildings2023-03-3111982502core:PlantMachinery2023-03-3111982502core:Vehicles2023-03-3111982502core:FurnitureFittings2023-03-3111982502core:OfficeEquipment2023-03-3111982502core:AfterOneYear2023-03-3111982502core:WithinOneYear2023-03-3111982502core:ListedExch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UNION INNS LIMITED

Registered Number
11982502
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

UNION INNS LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

John R Brearley

Registered Address

Sheringham House
Ladybrook Road
Bramhall
SK7 3NB

Place of Business

Sheringham House

Ladybrook Road

Bramhall

Stockport

SK7 3NB


Registered Number

11982502 (England and Wales)
UNION INNS LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3766,152760,000
766,152760,000
Current assets
Stocks421,13717,456
Debtors519,7547,975
Cash at bank and on hand43,05257,930
83,94383,361
Creditors amounts falling due within one year6(972,035)(991,288)
Net current assets (liabilities)(888,092)(907,927)
Total assets less current liabilities(121,940)(147,927)
Creditors amounts falling due after one year7(559,003)(534,517)
Net assets(680,943)(682,444)
Capital and reserves
Called up share capital11
Revaluation reserve(596,654)(596,654)
Profit and loss account(84,290)(85,791)
Shareholders' funds(680,943)(682,444)
The financial statements were approved and authorised for issue by the Director on 27 November 2024, and are signed on its behalf by:
John R Brearley
Director
Registered Company No. 11982502
UNION INNS 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.
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.
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:
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.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year1516
3.Tangible fixed assets

Land & buildings

Fixtures & fittings

Total

£££
Cost or valuation
At 01 April 231,338,37426,2801,364,654
Additions4,2522,5006,752
At 31 March 241,342,62628,7801,371,406
Depreciation and impairment
At 01 April 23604,654-604,654
Charge for year600-600
At 31 March 24605,254-605,254
Net book value
At 31 March 24737,37228,780766,152
At 31 March 23733,72026,280760,000
4.Stocks

2024

2023

££
Raw materials and consumables21,13717,456
Total21,13717,456
5.Debtors: amounts due within one year

2024

2023

££
Other debtors10,603-
Prepayments and accrued income9,1517,975
Total19,7547,975
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables35,07832,715
Amounts owed to related parties830,200875,200
Taxation and social security21,93915,484
Other creditors13,6157,440
Accrued liabilities and deferred income71,20360,449
Total972,035991,288
Amounts owed to related parties is the Directors Loan Account of sole shareholder John Brearley
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts64,00339,517
Other creditors495,000495,000
Total559,003534,517
Other Creditors is a loan from the Pension fund (SASS) of Director and sole shareholder John Brearley