REGISTERED NUMBER: 04224775 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

THE LANGTON ARMS LIMITED

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Tangible assets

4

271,144

277,202

Current assets

Stocks

11,623

13,322

Debtors

5

36,378

20,172

Cash at bank and in hand

1,331

968

49,332

34,462

Creditors

Amounts falling due within one year

6

182,864

132,022

Net current liabilities

(133,532

)

(97,560

)

Total assets less current liabilities

137,612

179,642

Creditors

Amounts falling due after more than one year

7

126,303

139,103

Net assets

11,309

40,539

Capital and reserves

Called up share capital

8

100

100

Retained earnings

11,209

40,439

Shareholders' funds

11,309

40,539

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 October 2025 and were signed on its behalf by:

Mrs B J Cossins - Director

1.	Statutory information

The Langton Arms Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 04224775. The registered office address is 7&8 Church Street, Wimborne, Dorset, BH21 1JH and the business address is Tarrant Monkton, Blandford Forum, Dorset, DT11 8RX.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents income receivable from the provision of hospitality services, net of VAT and trade discounts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

5% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Freehold property is stated at fair value as long as a value can be measured reliably. This will be reviewed annually by the directors.

Stocks

Stock and Work In Progress are valued at the lower of cost and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 18 (2024 - 20 ) .

4.	Tangible fixed assets

Improvements

Fixtures

Freehold

to

Plant and

and

property

property

machinery

fittings

Totals

£

£

£

£

£

Cost

At 1 June 2024

241,132

10,673

19,911

161,105

432,821

Additions

-

-

244

-

244

At 31 May 2025

241,132

10,673

20,155

161,105

433,065

Depreciation

At 1 June 2024

-

3,202

11,532

140,885

155,619

Charge for year

-

533

1,725

4,044

6,302

At 31 May 2025

-

3,735

13,257

144,929

161,921

Net book value

At 31 May 2025

241,132

6,938

6,898

16,176

271,144

At 31 May 2024

241,132

7,471

8,379

20,220

277,202

Freehold property was valued by the directors on an open market basis on 31 May 2025.

It was confirmed by the directors that the fair value of the freehold property remained the same as its cost on this date.

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

7,535

4,857

Amounts owed by associates

-

3,855

Other debtors

10,717

10,717

Prepayments

18,126

743

36,378

20,172

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

77,034

63,575

Other loans

2,400

2,400

Trade creditors

31,802

17,025

Amounts owed to associates

8,356

-

Social security and other taxes

1,592

12,921

VAT

17,531

26,397

Other creditors

2,960

2,797

Directors' current accounts

35,650

2,992

Accruals and deferred income

5,539

3,915

182,864

132,022

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans - 1-2 years

903

10,406

Bank loans - 2-5 years

-

897

Other loans - 1-2 years

2,400

2,400

Other loans - 2-5 years

2,400

2,400

Other loans more 5yrs instal

120,600

123,000

126,303

139,103

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

120,600

123,000

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	Ultimate controlling party

The company is controlled by the directors by virtue of their 100% ownership of the issued share capital.