Acorah Software Products - Accounts Production 16.6.920 false true true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 11015430 Mr Richard Baker Mrs Marianne Baker Traditional English Hotels Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11015430 2024-02-29 11015430 2025-02-28 11015430 2024-03-01 2025-02-28 11015430 frs-core:CurrentFinancialInstruments 2025-02-28 11015430 frs-core:Non-currentFinancialInstruments 2025-02-28 11015430 frs-core:ComputerEquipment 2025-02-28 11015430 frs-core:ComputerEquipment 2024-03-01 2025-02-28 11015430 frs-core:ComputerEquipment 2024-02-29 11015430 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-03-01 2025-02-28 11015430 frs-core:FurnitureFittings 2025-02-28 11015430 frs-core:FurnitureFittings 2024-03-01 2025-02-28 11015430 frs-core:FurnitureFittings 2024-02-29 11015430 frs-core:OtherResidualIntangibleAssets 2025-02-28 11015430 frs-core:OtherResidualIntangibleAssets 2024-03-01 2025-02-28 11015430 frs-core:OtherResidualIntangibleAssets 2024-02-29 11015430 frs-core:PlantMachinery 2025-02-28 11015430 frs-core:PlantMachinery 2024-03-01 2025-02-28 11015430 frs-core:PlantMachinery 2024-02-29 11015430 frs-core:ShareCapital 2025-02-28 11015430 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 11015430 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 11015430 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 11015430 frs-bus:SmallEntities 2024-03-01 2025-02-28 11015430 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 11015430 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 11015430 1 2024-03-01 2025-02-28 11015430 frs-bus:Director1 2024-03-01 2025-02-28 11015430 frs-bus:Director2 2024-03-01 2025-02-28 11015430 frs-countries:EnglandWales 2024-03-01 2025-02-28 11015430 2023-02-28 11015430 2024-02-29 11015430 2023-03-01 2024-02-29 11015430 frs-core:CurrentFinancialInstruments 2024-02-29 11015430 frs-core:Non-currentFinancialInstruments 2024-02-29 11015430 frs-core:ShareCapital 2024-02-29 11015430 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 11015430
Traditional English Inns Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Kent Coast Accounts Ltd
AAT Licenced Accountants
39 Brooke Avenue
Margate
Kent
CT9 5NG
Traditional English Inns Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Traditional English Inns Limited
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 11015430

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 2,992 |  | 4,112
Tangible Assets | 5 |  | 32,221 |  | 38,982
|  |  | 35,213 |  | 43,094
CURRENT ASSETS
Stocks | 6 | 13,233 |  | 13,586 |
Debtors | 7 | 68,256 |  | 64,091 |
Cash at bank and in hand |  | 39,375 |  | 14,328 |
|  | 120,864 |  | 92,005 |
Creditors: Amounts Falling Due Within One Year | 8 | (48,679 ) |  | (40,855 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 72,185 |  | 51,150
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 107,398 |  | 94,244
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (9,250 ) |  | (12,268 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 10 |  | (6,444 ) |  | (7,407 )
NET ASSETS |  |  | 91,704 |  | 74,569
CAPITAL AND RESERVES
Called up share capital | 11 |  | 4 |  | 4
Profit and Loss Account |  |  | 91,700 |  | 74,565
SHAREHOLDERS' FUNDS |  |  | 91,704 |  | 74,569

Page 1
Page 2
Traditional English Inns Limited
Balance Sheet (continued)
As At 28 February 2025
For the year ending 28 February 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Richard Baker Director
6th November 2025

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Traditional English Inns Limited
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
Traditional English Inns Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11015430 . The registered office is The Plough Inn, Stalisfield, Kent, ME13 0HY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
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 are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
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.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover represents the fair value of consideration received or receivable for goods and services provided in the ordinary course of business, excluding value added tax.
Revenue is recognised as follows:
Food and Beverage Sales – Revenue is recognised at the point of sale when food and drink are provided to customers, as this is the point at which the significant risks and rewards of ownership are transferred.
Room Income – Revenue from the provision of accommodation is recognised when the related service is provided, that is, when guests stay at the property.
Deposits and Advance Bookings – Customer deposits received in advance of accommodation, functions, or event bookings are treated as deferred income until the related goods or services are provided.
Function and Event Income – Revenue from functions, parties, or events is recognised when the event takes place.
Gift Vouchers – Income from gift vouchers is recognised when the voucher is redeemed for goods or services. Unredeemed vouchers are carried as deferred income until used or expired.
Service Charges and Tips – Service charges added to customer bills are included in turnover where the Company has the primary obligation to provide the service. Tips and gratuities paid directly to staff by customers are excluded from turnover.
The fair value of consideration takes into account trade discounts, promotional discounts, and any rebates offered to customers.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets is the website and copyright of online resources. It is amortised to profit and loss account over its estimated economic life of five years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 15% Reducing balance
Fixtures & Fittings | 15% Reducing balance
Computer Equipment | 25% Reducing balance

Assets considered to loose their value fully in the first year of acquisition are fully depreciated at purchase.
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Traditional English Inns Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
2.6. Leasing and Hire Purchase Contracts
Hire purchase contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under hire purchase contracts are depreciated over their useful lives.
Finance leases
Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Operating leases
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2024: 21)
19 21
Page 4
Page 5
Traditional English Inns Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 March 2024 | 5,600
As at 28 February 2025 | 5,600
Amortisation
As at 1 March 2024 | 1,488
Provided during the period | 1,120
As at 28 February 2025 | 2,608
Net Book Value
As at 28 February 2025 | 2,992
As at 1 March 2024 | 4,112

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 March 2024 | 28,060 | 35,548 | 1,151 | 64,759
Additions | 180 | - | - | 180
As at 28 February 2025 | 28,240 | 35,548 | 1,151 | 64,939
Depreciation
As at 1 March 2024 | 9,186 | 15,957 | 634 | 25,777
Provided during the period | 2,754 | 3,034 | 129 | 5,917
Disposals | 1,024 | - | - | 1,024
As at 28 February 2025 | 12,964 | 18,991 | 763 | 32,718
Net Book Value
As at 28 February 2025 | 15,276 | 16,557 | 388 | 32,221
As at 1 March 2024 | 18,874 | 19,591 | 517 | 38,982

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 13,233 |  | 13,586

Page 5
Page 6
Traditional English Inns Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 7,155 |  | 9,916
Other debtors | 3,781 |  | 12,617
| 10,936 |  | 22,533
Due after more than one year
Amounts owed by associates | 57,320 |  | 41,558
| 68,256 |  | 64,091

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 15,969 |  | 11,623
Bank loans and overdrafts | 10,440 |  | 10,183
Corporation tax | 5,714 |  | 2,935
Other taxes and social security | 5,822 |  | 6,160
VAT | 1,589 |  | 2,533
Other creditors | 2,454 |  | 1,073
Accruals and deferred income | 5,322 |  | 6,332
Directors' loan accounts | 1,369 |  | 16
| 48,679 |  | 40,855

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 9,250 |  | 12,268

10. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 6,444 |  | 7,407

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

12. Pension Commitments
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund.
At the balance sheet date unpaid contributions of 2025 - £1,316 (2024 - £427) were due to the fund. They are included in Other Creditors.
13. Related Party Transactions
During the year, the Company rented property from Traditional English Pubs Ltd, a company under common control.
The directors confirm that all transactions with the parent company were conducted on normal commercial terms and at market rates.
As the Company qualifies as a small entity under Section 1A of FRS 102, no further disclosure of the transaction values is required.
Page 6
Page 7
Traditional English Inns Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
14. Ultimate Controlling Party
The company's ultimate controlling party and parent Company is Traditional English Hotels Ltd by virtue of ownership of 100% of the issued share capital in the company.
Page 7