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Registered number: 15363210 THE ASHFORD ARMS BAKEWELL LTD UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
THE ASHFORD ARMS BAKEWELL LTD REGISTERED NUMBER: 15363210 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024
Note |  | £
Fixed assets |  |  |
Intangible assets | 4 |  | 8,515
Tangible assets | 5 |  | 514,832
|  |  | 523,347
Current assets |  |  |
Stocks |  | 29,898 |
Debtors: amounts falling due within one year | 6 | 18,427 |
Cash at bank and in hand |  | 71,644 |
|  | 119,969 |
Creditors: amounts falling due within one year | 7 | (500,809) |
Net current (liabilities)/assets |  |  | (380,840)
Total assets less current liabilities |  |  | 142,507
Provisions for liabilities |  |  |
Deferred tax | 8 | (68,339) |
|  |  | (68,339)
Net assets |  |  | 74,168
Capital and reserves |  |  |
Called up share capital |  |  | 100
Profit and loss account |  |  | 74,068
|  |  | 74,168
Page 1
THE ASHFORD ARMS BAKEWELL LTD REGISTERED NUMBER: 15363210 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 September 2025.
R G Hattersley
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
THE ASHFORD ARMS BAKEWELL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
1. | General information
The Ashford Arms Bakewell Ltd is a private Company limited by shares, incorporated in England and Wales (registered number:15363210). Its registered office is Unit 8 Warren House, Deepdale Business Park, Bakewell, United Kingdom, DE45 1GT. The principal activity of the Company throughout the year was that of hotels and restaurants. The Company incorporated on 20 December 2023 and began trading from this date. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The Company's fucntional and presentation currency is pounds sterling. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
THE ASHFORD ARMS BAKEWELL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.3 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the Statement of Income and Retained Earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.4 | Current and deferred taxation
Tax is recognised in the Statement of Income and Retained Earnings. The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that: The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
| 2.5 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Website and software | - |  | 3 years straight line
Page 4
THE ASHFORD ARMS BAKEWELL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 5 and 10 years straight line
|  |  |  | Fixtures and fittings | - | 15% reducing balance
|  |  |  | Computer equipment | - | 3 years straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings.
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each Balance Sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of Income and Retained Earnings.
| 2.8 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Page 5
THE ASHFORD ARMS BAKEWELL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
3. | Employees
| The average monthly number of employees, including the directors, during the period was as follows:
|  |  | 2024
|  |  | No.
|  | Employees | 48
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| Additions | 3,000
| Intra-group transfers | 11,548
| At 31 December 2024 | 14,548
| Amortisation |
| Charge for the period on owned assets | 4,849
| Amortisation transfer from group | 1,184
| At 31 December 2024 | 6,033
| Net book value |
| At 31 December 2024 | 8,515
Page 6
THE ASHFORD ARMS BAKEWELL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
5. | Tangible fixed assets
|  | Long-term leasehold property | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| Additions | 281,106 | 263,700 | 2,058 | 546,864
| Transfers intra group | 29,000 | 3,447 | - | 32,447
| At 31 December 2024 | 310,106 | 267,147 | 2,058 | 579,311
| Depreciation |  |  |  |
| Charge for the period on owned assets | 29,326 | 34,046 | 552 | 63,924
| Transfers intra group | 483 | 72 | - | 555
| At 31 December 2024 | 29,809 | 34,118 | 552 | 64,479
| Net book value |  |  |  |
| At 31 December 2024 | 280,297 | 233,029 | 1,506 | 514,832
6. | Debtors
|  |  |  |  | 2024
|  |  |  |  | £
| Other debtors | 10,169
| Prepayments and accrued income | 8,258
|  | 18,427
Page 7
THE ASHFORD ARMS BAKEWELL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024
|  |  |  |  | £
| Trade creditors | 73,297
| Amounts owed to group undertakings | 361,259
| Other taxation and social security | 28,058
| Other creditors | 27,098
| Accruals and deferred income | 11,097
|  | 500,809
8. | Deferred taxation
|  | 2024
|  | £
| Charged to the Statement of Income & Retained Earnings | 68,339
| At end of year | 68,339
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2024
|  |  |  |  | £
| Accelerated capital allowances | 68,349
| Pension surplus | 10
|  | 68,339
9. | Controlling party
The Ashford Arms Bakewell Ltd is a wholly owned subsiduary of Longbow Bars and Restaurants Ltd. The ultimate controlling party is Mr Robert Hattersley.
Page 8