Registered number
07768091
Le Bouchon Hotel Limited
Filleted Accounts
31 December 2024
Le Bouchon Hotel Limited
Registered number: 07768091
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 163,250 181,928
Current assets
Stocks 27,000 27,000
Debtors 4 13,657 11,182
Cash at bank and in hand 2,110 22,169
42,767 60,351
Creditors: amounts falling due within one year 5 (215,016) (316,662)
Net current liabilities (172,249) (256,311)
Total assets less current liabilities (8,999) (74,383)
Creditors: amounts falling due after more than one year 6 (1,258,323) (1,103,699)
Net liabilities (1,267,322) (1,178,082)
Capital and reserves
Called up share capital 150 150
Profit and loss account (1,267,472) (1,178,232)
Shareholders' funds (1,267,322) (1,178,082)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J W Kiernan S J Loveday
Director Director
Approved by the board on 22 July 2025
Le Bouchon Hotel Limited
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Leasehold property improvements 5% reducing balance basis
Plant and machinery 15% to 20% reducing balance basis
Fixtures, fittings, tools and equipment 10% reducing balance basis
Motor Vehicles 20% reducing balance basis
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
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.
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 29 29
3 Tangible fixed assets
Leasehold property improvements Furniture and equipment Fixtures and fittings Total
£ £ £ £
Cost
At 1 January 2024 29,875 395,546 92,112 517,533
Additions 4,839 438 - 5,277
At 31 December 2024 34,714 395,984 92,112 522,810
Depreciation
At 1 January 2024 8,410 264,931 62,264 335,605
Charge for the year 1,314 19,658 2,983 23,955
At 31 December 2024 9,724 284,589 65,247 359,560
Net book value
At 31 December 2024 24,990 111,395 26,865 163,250
At 31 December 2023 21,465 130,615 29,848 181,928
4 Debtors 2024 2023
£ £
Trade debtors 7,712 2,564
Group company - The Maldon Garden Centre Ltd - 5,403
Prepayments 5,945 3,215
13,657 11,182
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 76,215 81,653
Group company - The Maldon Garden Centre Ltd 240 -
Group company - Essex Restaurants Ltd - 37,196
Directors' loan account 45,388 98,888
Other taxes and social security costs 63,328 67,913
Loan - Shire Leasing PLC 20,000 -
Other creditors 9,845 31,012
215,016 316,662
6 Creditors: amounts falling due after one year 2024 2023
£ £
Loan - Shire Leasing PLC 63,189 -
Loan from J K Holdings Ltd (Parent company) 1,170,134 1,078,699
Other Loans - Director - John Kiernan 25,000 25,000
1,258,323 1,103,699
7 Other financial commitments 2024 2023
£ £
At the year end the company had annual commitments under non-cancellable operating leases as follows: 168,392 186,970
8 Related party transactions
J K Holdings Ltd & John Kiernan
At 31 December 2024 Le Bouchon Hotel Ltd owed to J K Holdings Ltd £1,170,134 (2023: £1,078,699). The company will continue to receive financial support from J K Holdings Ltd and J W Kiernan (director) for the foreseeable future, as the Balance Sheet showed Net Liabilities at 31/12/2024.

The company still owes J W Kiernan Esq. £25,000 which is repayable after more than one year under terms to be agreed, plus a further loan due currently.
9 Controlling party
The Company is under the control of J K Holdings Ltd, by virtue of it's ownership of 80% of the issued Ordinary share capital.
10 Rent of Premises
Rent of £40,000 per annum is payable for use of the premises. Of this amount 62% is due to the Holding Company and 38% is due to the Directors Pension Fund. The Lease term is five years from March 2023.
11 Registration of Charge
A Fixed and Floating Charge was registered against the Company assets by Nat-West Bank PLC on 3 September 2014.
12 Other information
Le Bouchon Hotel Limited is a private company limited by shares and incorporated in England. Its registered office is:
Victoria House
88 The Causeway
Maldon
Essex
CM9 4LL
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