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Registration number: 12686925

Tom Robinson Hospitality Limited

Annual Report and Unaudited Financial Statements Year Ended 30 September 2024

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Chartered Accountants

 

Tom Robinson Hospitality Limited

Contents

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Unaudited Financial Statements

4 to 9

 

Tom Robinson Hospitality Limited

Company Information

Directors

Mr T Robinson

Mr N Robinson

Registered office

Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

Accountants

Edwards and Keeping Limited
Chartered Accountants
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

 

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Tom Robinson Hospitality Limitedfor the Year Ended 30 September 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Tom Robinson Hospitality Limited for the year ended 30 September 2024 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Tom Robinson Hospitality Limited, as a body, in accordance with the terms of our engagement letter dated 13 June 2025. Our work has been undertaken solely to prepare for your approval the accounts of Tom Robinson Hospitality Limited and state those matters that we have agreed to state to the Board of Directors of Tom Robinson Hospitality Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tom Robinson Hospitality Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Tom Robinson Hospitality Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Tom Robinson Hospitality Limited. You consider that Tom Robinson Hospitality Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Tom Robinson Hospitality Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.






Edwards and Keeping Limited
Chartered Accountants
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

17 June 2025

 

Tom Robinson Hospitality Limited

(Registration number: 12686925)
Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Intangible assets

4

56,680

66,260

Tangible assets

5

103,767

113,905

 

160,447

180,165

Current assets

 

Stocks

6

6,847

6,186

Debtors

7

14,143

13,064

Cash at bank and in hand

 

76,463

45,725

 

97,453

64,975

Creditors: Amounts falling due within one year

8

(307,564)

(307,046)

Net current liabilities

 

(210,111)

(242,071)

Net liabilities

 

(49,664)

(61,906)

Capital and reserves

 

Called up share capital

9

200

200

Share premium reserve

149,900

149,900

Retained earnings

(199,764)

(212,006)

Shareholders' deficit

 

(49,664)

(61,906)

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 June 2025 and signed on its behalf by:
 



Mr N Robinson
Director

 

Tom Robinson Hospitality Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA
England

The principal place of business is:
Tom's Lyme Regis
Marine Parade
Lyme Regis
Dorset
DT7 3JQ

These financial statements were authorised for issue by the Board on 17 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis. The company has net current liabilities as a result of amounts due to the directors, the repayment of which will only be demanded to the extent that it will not impact the financial security of the company or its status as a going concern.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

 

Tom Robinson Hospitality Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Leasehold property

Straight line basis over 13 year lease term

Leasehold improvements

Straight line basis over 13 year lease term

Plant and machinery

Reducing balance basis at 15%

Office equipment

Reducing balance basis at 25%

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Goodwill

Straight line basis over 10 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

 

Tom Robinson Hospitality Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2024

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 16 (2023 - 14).

 

Tom Robinson Hospitality Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2024

4

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 October 2023

95,000

95,000

At 30 September 2024

95,000

95,000

Amortisation

At 1 October 2023

28,740

28,740

Amortisation charge

9,580

9,580

At 30 September 2024

38,320

38,320

Carrying amount

At 30 September 2024

56,680

56,680

At 30 September 2023

66,260

66,260

5

Tangible assets

Land and buildings
£

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 October 2023

7,676

161,194

168,870

Additions

-

6,716

6,716

At 30 September 2024

7,676

167,910

175,586

Depreciation

At 1 October 2023

1,785

53,180

54,965

Charge for the year

595

16,259

16,854

At 30 September 2024

2,380

69,439

71,819

Carrying amount

At 30 September 2024

5,296

98,471

103,767

At 30 September 2023

5,891

108,014

113,905

Included within the net book value of land and buildings above is £5,296 (2023 - £5,891) in respect of long leasehold land and buildings.
 

6

Stocks

2024
£

2023
£

Other inventories

6,847

6,186

 

Tom Robinson Hospitality Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2024

7

Debtors

2024
£

2023
£

Prepayments

14,143

13,064

14,143

13,064

8

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

18,158

17,771

Taxation and social security

50,457

47,525

Accruals and deferred income

4,719

7,056

Other creditors

234,230

234,694

307,564

307,046

9

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

A Ordinary of £1 each

100

100

100

100

B Ordinary of £1 each

100

100

100

100

200

200

200

200

10

Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £314,417 (2023 - £349,417). This is in respect of the operating lease agreement over its business premises, which sets rent at £35,000 per annum and expires in 2033.

 

Tom Robinson Hospitality Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2024

11

Related party transactions

Transactions with directors

2024

At 1 October 2023
£

Advances to director
£

Repayments by director
£

At 30 September 2024
£

Mr T Robinson

Director's current account

-

(510)

510

-

Mr N Robinson

Director's current account

229,478

(7,460)

200

222,218

2023

At 1 October 2022
£

Advances to director
£

Repayments by director
£

At 30 September 2023
£

Mr T Robinson

Director's current account

(436)

(584)

1,020

-

Mr N Robinson

Director's current account

208,498

(4,020)

25,000

229,478

The directors' current accounts are interest-free and have no set repayment terms.