Horseshoe Tea Rooms Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 08845307

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		938		1,105

			938		1,105
CURRENT ASSETS
Stocks	5	8,333		11,537
Debtors	6	70		70
Cash at bank and in hand		2,623		11,949

		11,026		23,556
Creditors: Amounts Falling Due Within One Year	7	(56,783 )		(51,813 )

NET CURRENT ASSETS (LIABILITIES)			(45,757 )		(28,257 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(44,819 )		(27,152 )

NET LIABILITIES			(44,819 )		(27,152 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(44,820 )		(27,153 )

SHAREHOLDERS' FUNDS			(44,819)		(27,152)

Page 1

Page 2

Horseshoe Tea Rooms Limited

Balance Sheet (continued)

As At 31 March 2025

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Mrs Carolyn Jones

Director

05/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Horseshoe Tea Rooms Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08845307 . The registered office is Windyridge, Chaxhill, Westbury On Severn, Gloucestershire, GL14 1QR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

These financial statements have been prepared on a going concern basis which is dependent upon the continuing support of the director.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.4. 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:

Fixtures & Fittings

50% on cost and 15% on reducing balance

2.5. Leasing and Hire Purchase Contracts

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

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.7. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 4)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2024	5,376

As at 31 March 2025	5,376

Depreciation
As at 1 April 2024	4,271
Provided during the period	167

As at 31 March 2025	4,438

...CONTINUED

Page 3

Page 4

Horseshoe Tea Rooms Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	938

As at 1 April 2024	1,105

5. Stocks

	2025	2024
	£	£
Stocks	8,333	11,537

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	70	70

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,916	7,562
Other taxes and social security	-	217
Net wages	-	2,840
Accrued expenses	1,432	1,403
Director's loan account	52,435	39,791

	56,783	51,813

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

9. Ultimate Controlling Party

The company was controlled by it's sole director, Mrs C Jones.

Page 4