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Company Registration No. 05741231 (England and Wales)
Ponderosa Limited Unaudited accounts for the year ended 31 March 2025
Ponderosa Limited Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
- 2 -
Ponderosa Limited Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
3,000
4,500
Tangible assets
5
88,080
94,316
91,080
98,816
Current assets
Inventories
-
7,750
Debtors
6
4,517
-
Cash at bank and in hand
12,052
53,687
16,569
61,437
Creditors: amounts falling due within one year
7
(16,324)
(63,067)
Net current assets/(liabilities)
245
(1,630)
Total assets less current liabilities
91,325
97,186
Creditors: amounts falling due after more than one year
8
(1,658)
(11,657)
Provisions for liabilities
Deferred tax
(2,081)
(5,794)
Net assets
87,586
79,735
Capital and reserves
Called up share capital
2
2
Profit and loss account
87,584
79,733
Shareholders' funds
87,586
79,735
For the year ending 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 November 2025 and were signed on its behalf by
S. Clemence Director Company Registration No. 05741231
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Ponderosa Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Ponderosa Limited is a private company, limited by shares, registered in England and Wales, registration number 05741231. The registered office is Ponderosa Cafe, Horseshoe Pass, Llangollen, Clwyd, LL20 8DR, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Over the period of the lease
Plant & machinery
15%-25% Reducing balance basis
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024
30,000
At 31 March 2025
30,000
Amortisation
At 1 April 2024
25,500
Charge for the year
1,500
At 31 March 2025
27,000
Net book value
At 31 March 2025
3,000
At 31 March 2024
4,500
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Ponderosa Limited Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Land & buildings
Plant & machinery
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2024
120,595
122,402
242,997
Additions
-
612
612
At 31 March 2025
120,595
123,014
243,609
Depreciation
At 1 April 2024
44,832
103,849
148,681
Charge for the year
3,015
3,833
6,848
At 31 March 2025
47,847
107,682
155,529
Net book value
At 31 March 2025
72,748
15,332
88,080
At 31 March 2024
75,763
18,553
94,316
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
1,428
-
Other debtors
3,089
-
4,517
-
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
10,009
10,009
Trade creditors
2,496
14,718
Taxes and social security
-
22,336
Other creditors
-
3,067
Loans from directors
2,319
1,764
Accruals
1,500
11,173
16,324
63,067
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
1,658
11,657
9
Average number of employees
During the year the average number of employees was 22 (2024: 37).
- 5 -