REGISTERED NUMBER: 10470709 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

The Bertie Arms Ltd

Page

Chartered accountants' report

1

Statement of financial position

2

to

3

Notes to the financial statements

4

to

8

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

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 Bertie Arms Ltd for the year ended 31 March 2025 which comprise the Income statement, Statement of financial position, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of The Bertie Arms Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Bertie Arms Ltd and state those matters that we have agreed to state to the Board of Directors of The Bertie Arms Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Bertie Arms Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The Bertie Arms Ltd 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 profit of The Bertie Arms Ltd. You consider that The Bertie Arms Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Bertie Arms Ltd. 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.

Moore Thompson

22 St George's Street

Stamford

Lincolnshire

PE9 2BU

17 December 2025

Fixed assets

Tangible assets

5

560,922

566,263

Current assets

Stocks

6

11,415

15,524

Debtors

7

-

1,069

Cash at bank and in hand

49,783

69,836

61,198

86,429

Creditors

Amounts falling due within one year

8

147,215

188,446

Net current liabilities

(86,017

)

(102,017

)

Total assets less current liabilities

474,905

464,246

Creditors

Amounts falling due after more than one year

9

386,989

404,494

Net assets

87,916

59,752

Capital and reserves

Called up share capital

12

100

100

Retained earnings

87,816

59,652

Shareholders' funds

87,916

59,752

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 December 2025 and were signed on its behalf by:

J A Genever - Director

1.	Statutory information

The Bertie Arms Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10470709

Registered office:

22 St Georges Street

Stamford

Lincolnshire

PE9 2BU

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on a straight line basis

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

33% on reducing balance and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share Capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis

4.	Employees and directors

The average number of employees during the year was 37 (2024 - 23 ) .

5.	Tangible fixed assets

Improvements

Fixtures

Freehold

to

Plant and

and

property

property

machinery

fittings

Totals

£

£

£

£

£

Cost

At 1 April 2024

504,326

66,559

42,017

39,486

652,388

Additions

-

-

4,540

-

4,540

At 31 March 2025

504,326

66,559

46,557

39,486

656,928

Depreciation

At 1 April 2024

-

34,021

27,421

24,683

86,125

Charge for year

-

3,255

3,449

3,177

9,881

At 31 March 2025

-

37,276

30,870

27,860

96,006

Net book value

At 31 March 2025

504,326

29,283

15,687

11,626

560,922

At 31 March 2024

504,326

32,538

14,596

14,803

566,263

6.

Stocks

2025

2024

£

£

Stocks

11,415

15,524

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

-

543

Prepayments

-

526

-

1,069

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts (see note 10)

18,000

18,000

Other loans (see note 10)

54,171

64,171

Trade creditors

11,768

22,317

Other creditors

34,612

34,936

Corporation tax

7,859

2,345

Social security and other taxes

5,315

4,509

VAT

12,535

39,408

Accrued expenses

2,955

2,760

147,215

188,446

9.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans (see note 10)

161,416

178,921

Other loans (see note 10)

225,573

225,573

386,989

404,494

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

127,749

135,254

Other loans more 5yrs instal

225,573

225,573

353,322

360,827

10.

Loans

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

18,000

18,000

Other loans

54,171

64,171

72,171

82,171

Amounts falling due between two and five years:

Bank loans - 2-5 years

33,667

43,667

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

127,749

135,254

Other loans more 5yrs instal

225,573

225,573

353,322

360,827

11.	Secured debts

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

-

135,254

Bank loan after five years is secured on the property.

Other loans after five years are unsecured.

12.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary 'A'

1

50

50

50

Ordinary 'B'

1

50

50

100

100