Company registration number 11194042 (England and Wales)
COACH & HORSES INNS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
COACH & HORSES INNS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
COACH & HORSES INNS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
507,924
510,658
Current assets
Stocks
1,500
3,000
Cash at bank and in hand
50
2,784
1,550
5,784
Creditors: amounts falling due within one year
4
(703,911)
(685,147)
Net current liabilities
(702,361)
(679,363)
Total assets less current liabilities
(194,437)
(168,705)
Creditors: amounts falling due after more than one year
5
(1,588)
(12,678)
Net liabilities
(196,025)
(181,383)
Capital and reserves
Called up share capital
100
100
Revaluation reserve
6
293,142
293,142
Profit and loss reserves
(489,267)
(474,625)
Total equity
(196,025)
(181,383)
COACH & HORSES INNS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 31 March 2025 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 of its financial statements for the year in question in accordance with section 476.

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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 9 July 2025 and are signed on its behalf by:
Mr S A F Kent
Director
Company registration number 11194042 (England and Wales)
COACH & HORSES INNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Coach & Horses Inns Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Scarborough Road, Rillington, Malton, North Yorkshire, England, YO17 8LH.

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 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
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

 

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
No depreciation
Plant and equipment
25% reducing balance
Fixtures and fittings
25% reducing balance
Computers
33% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

 

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

COACH & HORSES INNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
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.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:3

2025
2024
Number
Number
Total
3
3
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
Cost
At 1 April 2024 and 31 March 2025
500,000
48,216
4,515
6,222
558,953
Depreciation and impairment
At 1 April 2024
-
0
39,253
3,691
5,351
48,295
Depreciation charged in the year
-
0
2,241
206
287
2,734
At 31 March 2025
-
0
41,494
3,897
5,638
51,029
Carrying amount
At 31 March 2025
500,000
6,722
618
584
507,924
At 31 March 2024
500,000
8,963
824
871
510,658
COACH & HORSES INNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
4
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
12,048
10,648
Trade creditors
3,945
6,253
Taxation and social security
1,522
329
Other creditors
686,396
667,917
703,911
685,147
5
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,588
12,678
6
Revaluation reserve
2025
2024
£
£
At the beginning and end of the year
293,142
293,142
7
Staff Defalcation

During a previous year, it was discovered that there had been defalcation of both goods and cash by an employee,

 

This was suspected to be in the region of £30,000 in total and has been reported to the Police, with evidence passed over for their investigation, which is still ongoing.

 

The insurers have also been notified, although any potential claim is awaiting conclusion of the Police investigation.

 

The previous years accounts were adjusted for the proportion relating to stolen cash.

8
Related party transactions
Transactions with related parties

During the year the directors continued to provide the company with loans, which are unsecured, interest-free and repayable upon demand.

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