Company Registration No. 12363074 (England and Wales)
The Emmott Arms Tavern Ltd
Unaudited accounts
for the year ended 31 March 2025
The Emmott Arms Tavern Ltd
Unaudited accounts
Contents
The Emmott Arms Tavern Ltd
Company Information
for the year ended 31 March 2025
Directors
J P Hadfield
G S Whittaker
Company Number
12363074 (England and Wales)
Registered Office
Keighley Road
Laneshaw Bridge
Colne
BB8 7HU
Accountants
Red Rose Accountancy Services Ltd
Arran
Yew Tree Road
Grange-over-Sands
Cumbria
LA11 7AA
Accountants' report to the board of directors on the preparation of the unaudited statutory statements of The Emmott Arms Tavern Ltd (The Company) for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the company for the year ended 31 March 2025 which comprises of the profit and loss account, the balance sheet, and explanatory notes from the company's accounting records and from information and explanations which you have provided us with.
As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the board of directors of the company, as a body, in accordance with the terms of our letter of engagement dated . Our work has been undertaken solely to prepare for your approval the financial statements of the company, and state those matters that we have agreed to state to the board of directors of the company as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its board of directors as a body for our work or for this report.
It is your duty to ensure that the company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and financial performance of the company. You consider that the company is exempt from the requirement to have a statutory audit for the year ended 31 March 2025.
We have not been instructed to carry out any assurance service on the financial statements of the company. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Red Rose Accountancy Services Ltd
Financial Accountants
Arran
Yew Tree Road
Grange-over-Sands
Cumbria
LA11 7AA
15 August 2025
The Emmott Arms Tavern Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
46,522
41,904
Cash at bank and in hand
77,451
44,713
Creditors: amounts falling due within one year
(62,736)
(46,055)
Net current assets
21,515
5,158
Total assets less current liabilities
68,037
47,062
Provisions for liabilities
Deferred tax
(9,202)
(7,961)
Called up share capital
101
101
Profit and loss account
58,734
39,000
Shareholders' funds
58,835
39,101
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 15 May 2025 and were signed on its behalf by
J P Hadfield
Director
Company Registration No. 12363074
The Emmott Arms Tavern Ltd
Notes to the Accounts
for the year ended 31 March 2025
The Emmott Arms Tavern Ltd is a private company, limited by shares, registered in England and Wales, registration number 12363074. The registered office is Keighley Road, Laneshaw Bridge, Colne, BB8 7HU.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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:
Motor vehicles
25% on the reducing balance basis
Fixtures & fittings
15% on the reducing balance basis
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
The Emmott Arms Tavern Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 April 2024
30,255
48,136
78,391
At 31 March 2025
30,255
62,031
92,286
At 1 April 2024
21,193
15,294
36,487
Charge for the year
2,266
7,011
9,277
At 31 March 2025
23,459
22,305
45,764
At 31 March 2025
6,796
39,726
46,522
At 31 March 2024
9,062
32,842
41,904
5
Creditors: amounts falling due within one year
2025
2024
Trade creditors
11,283
11,659
Taxes and social security
11,039
8,734
Other creditors
12,467
719
Loans from directors
704
704
The directors loan account is interest free and repayable on demand.
Allotted, called up and fully paid:
101 Ordinary shares of £1 each
101
101
7
Average number of employees
During the year the average number of employees was 24 (2024: 24).