Company registration number 09889894 (England and Wales)
STATION YARD HOLDINGS (HADNALL) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
PAGES FOR FILING WITH REGISTRAR
STATION YARD HOLDINGS (HADNALL) LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
STATION YARD HOLDINGS (HADNALL) LTD
BALANCE SHEET
AS AT
31 JANUARY 2025
31 January 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment properties
3
765,000
765,000
Current assets
Debtors
4
124,497
148,599
Cash at bank and in hand
464
515
124,961
149,114
Creditors: amounts falling due within one year
5
(48,779)
(47,902)
Net current assets
76,182
101,212
Total assets less current liabilities
841,182
866,212
Creditors: amounts falling due after more than one year
6
(452,200)
(493,000)
Provisions for liabilities
(54,164)
(54,164)
Net assets
334,818
319,048
Capital and reserves
Called up share capital
100
100
Non-distributable profits reserve
8
230,911
230,911
Distributable profit and loss reserves
103,807
88,037
Total equity
334,818
319,048

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

STATION YARD HOLDINGS (HADNALL) LTD
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2025
31 January 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 3 June 2025 and are signed on its behalf by:
Mark Hill
Director
Company Registration No. 09889894
STATION YARD HOLDINGS (HADNALL) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 3 -
1
Accounting policies
Company information

Station Yard Holdings (Hadnall) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Old Station Yard, Station Road, Hadnall, SY4 3DD.

1.1
Accounting convention

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.

1.2
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The following assets and liabilities are classified as financial instruments – trade debtors, trade creditors, bank loans and directors’ loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised costs using the effective interest method.

Directors’ loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

 

Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings/Profit and Loss Account.

1.6
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

STATION YARD HOLDINGS (HADNALL) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Investment property
2025
£
Fair value
At 1 February 2024 and 31 January 2025
765,000

Investment property comprises a brewery and premises at The Old Station Yard. The fair value of the investment property has been arrived at on the basis of a valuation carried out on 9 November 2021 by Lambert Smith Hampton, who are not connected with the company.

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
124,397
148,498
Other debtors
100
101
124,497
148,599
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
40,800
40,800
Trade creditors
-
0
52
Corporation tax
4,957
4,088
Other creditors
3,022
2,962
48,779
47,902
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
452,200
493,000
STATION YARD HOLDINGS (HADNALL) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 5 -
7
Secured liabilities

There is a first fixed and floating charge in favour of Arbuthnot Commercial Asset Based Lending Limited in respect of long term loans provided.

 

There is a second fixed and floating charge in favour of W Nelson and V Anderson.

8
Non-distributable profits reserve
2025
2024
£
£
At the beginning and end of the year
230,911
230,911
9
Related party transactions
Transactions with related parties

At the year end Station Yard Holdings (Hadnall) Limited was owed £124,397 (2024 - £148,498) by Salopian Brewing Company Limited.

 

Salopian Brewing Company Holdings Limited are the parent company for both Salopian Brewing Company Limited and Station Yard Holdings (Hadnall) Limited.

10
Parent company

The ultimate parent company is Salopian Brewing Company Holdings Limited, a company registered in England and Wales.

 

On 24th March 2022, the entire equity share capital of Station Yard Holdings (Hadnall) Limited was acquired by Salopian Brewing Company Holdings Limited.

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