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Company No: 06809391 (England and Wales)

# RETREAT RESTAURANTS LIMITED

### Unaudited Financial Statements
For the financial period from 01 April 2024 to 30 September 2025
Pages for filing with the registrar

RETREAT RESTAURANTS LIMITED

## Unaudited Financial Statements

For the financial period from 01 April 2024 to 30 September 2025

Contents

RETREAT RESTAURANTS LIMITED

## COMPANY INFORMATION

For the financial period from 01 April 2024 to 30 September 2025
RETREAT RESTAURANTS LIMITED

## COMPANY INFORMATION (continued)

For the financial period from 01 April 2024 to 30 September 2025

DIRECTORS | J C Guest
| R J Hibbert

SECRETARY | S Guest

REGISTERED OFFICE | Carlyle House
| Chorley New Road
| Bolton
| BL1 4BY
| United Kingdom

COMPANY NUMBER | 06809391 (England and Wales)

ACCOUNTANT | AAB
| Carlyle House
| 78 Chorley New Road
| Bolton

RETREAT RESTAURANTS LIMITED

## BALANCE SHEET

As at 30 September 2025
RETREAT RESTAURANTS LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 30.09.2025 |  | 31.03.2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 5 | 0 |  | 1,292,187
|  | 0 |  | 1,292,187
Current assets |  |  |  |
Stocks | 6 | 0 |  | 8,500
Debtors | 7 | 50,000 |  | 53,625
Cash at bank and in hand |  | 484,728 |  | 14,326
|  | 534,728 |  | 76,451
Creditors: amounts falling due within one year | 8 | ( 253,773) |  | ( 272,753)
Net current assets/(liabilities) |  | 280,955 |  | (196,302)
Total assets less current liabilities |  | 280,955 |  | 1,095,885
Creditors: amounts falling due after more than one year | 9 | 0 |  | ( 691,038)
Provision for liabilities |  | 0 |  | ( 51,741)
Net assets |  | 280,955 |  | 353,106
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 280,855 |  | 353,006
Total shareholders' funds |  | 280,955 |  | 353,106

For the financial period ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Retreat Restaurants Limited (registered number: 06809391) were approved and authorised for issue by the Board of Directors on 26 November 2025. They were signed on its behalf by:

J C Guest Director |

RETREAT RESTAURANTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 April 2024 to 30 September 2025
RETREAT RESTAURANTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 April 2024 to 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Retreat Restaurants Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Carlyle House, Chorley New Road, Bolton, BL1 4BY, United Kingdom.
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 items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Reporting period length

The company ceased to trade on 30 September 2025. These financial statements therefore cover an 18 month period to 30 September 2025 reflecting the period from the last year end (31 March 2024).
These accounts reflect a longer period and comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.
Revenue from the sale of goods and the provision of service is recognised when the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually once an order has been completed.

##### Employee benefits

Short term benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

##### Taxation

Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 4 years straight line

##### Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings | 10 - 50 years straight line
Fixtures and fittings | 10 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand.

##### Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

##### Provisions

Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

#### 2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

#### 3. Employees

| Period from 01.04.2024 to 30.09.2025 |  | Year ended 31.03.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the period, including directors | 35 |  | 41

#### 4. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2024 | 90,000 |  | 90,000
Disposals | ( 90,000) |  | ( 90,000)
At 30 September 2025 | 0 |  | 0
Accumulated amortisation |  |  |
At 01 April 2024 | 90,000 |  | 90,000
Disposals | ( 90,000) |  | ( 90,000)
At 30 September 2025 | 0 |  | 0
Net book value |  |  |
At 30 September 2025 | 0 |  | 0
At 31 March 2024 | 0 |  | 0

#### 5. Tangible assets

| Land and buildings |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 April 2024 | 1,147,044 |  | 500,833 |  | 1,647,877
Additions | 0 |  | 1,106 |  | 1,106
Disposals | ( 1,147,044) |  | ( 501,939) |  | ( 1,648,983)
At 30 September 2025 | 0 |  | 0 |  | 0
Accumulated depreciation |  |  |  |  |
At 01 April 2024 | 61,824 |  | 293,866 |  | 355,690
Charge for the financial period | 14,854 |  | 48,146 |  | 63,000
Disposals | ( 76,678) |  | ( 342,012) |  | ( 418,690)
At 30 September 2025 | 0 |  | 0 |  | 0
Net book value |  |  |  |  |
At 30 September 2025 | 0 |  | 0 |  | 0
At 31 March 2024 | 1,085,220 |  | 206,967 |  | 1,292,187

#### 6. Stocks

| 30.09.2025 |  | 31.03.2024
| £ |  | £
Stocks | 0 |  | 8,500

#### 7. Debtors

| 30.09.2025 |  | 31.03.2024
| £ |  | £
Other debtors | 50,000 |  | 53,625

#### 8. Creditors: amounts falling due within one year

| 30.09.2025 |  | 31.03.2024
| £ |  | £
Bank loans | 0 |  | 3,007
Trade creditors | 545 |  | 17,000
Taxation and social security | 23,557 |  | 52,709
Other creditors | 229,671 |  | 200,037
| 253,773 |  | 272,753

#### 9. Creditors: amounts falling due after more than one year

| 30.09.2025 |  | 31.03.2024
| £ |  | £
Other creditors | 0 |  | 691,038