Registration number: 15658732

T&R Hospitality Ltd

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 5

T&R Hospitality Ltd

(Registration number: 15658732)
Statement of Financial Position as at 31 March 2025

	Note	2025 £
Fixed assets
Tangible assets	4	89,680
Current assets
Debtors	5	10,533
Cash at bank and in hand		6,839
		17,372
Creditors: Amounts falling due within one year	6	(134,974)
Net current liabilities		(117,602)
Net liabilities		(27,922)
Capital and reserves
Called up share capital		250
Retained earnings		(28,172)
Shareholders' deficit		(27,922)

For the financial period ending 31 March 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 accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 December 2025 and signed on its behalf by:
 

Mr R J Jackson Director

T&R Hospitality Ltd

Notes to the Unaudited Financial Statements for the Period from 18 April 2024 to 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
45 Skull House Lane
Appley Bridge, Wigan
Lancashire
WN6 9DR
England

These financial statements were authorised for issue by the Board on 18 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

At the balance sheet date, the company had net current liabilities. The company has received assurances from the directors that they will continue to give financial support to the company for the foreseeable future and for a period not less than 12 months from the date of signing these financial statements.

On this basis, the directors considers it appropriate to prepare the accounts on the going concern basis. However, should the financial support mentioned above not be forthcoming the going concern basis used in preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and provide for any further liabilities which might arise. The accounts do not include any adjustment to the company's assets or liabilities that might be be necessary should this basis not continue to be appropriate.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

T&R Hospitality Ltd

Notes to the Unaudited Financial Statements for the Period from 18 April 2024 to 31 March 2025

Asset class	Depreciation method and rate
Short leasehold property	10% on cost
Fixtures and fittings	20% on cost

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.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 3.

T&R Hospitality Ltd

Notes to the Unaudited Financial Statements for the Period from 18 April 2024 to 31 March 2025

4	Tangible assets

	Leasehold improvements £	Furniture, fittings and equipment  £	Total £
Cost or valuation
Additions	78,776	14,124	92,900
At 31 March 2025	78,776	14,124	92,900
Depreciation
Charge for the period	2,787	433	3,220
At 31 March 2025	2,787	433	3,220
Carrying amount
At 31 March 2025	75,989	13,691	89,680

Included within the net book value of leasehold improvements above is £75,990 in respect of short leasehold land and buildings.
 

5

Debtors

Current	2025 £
Prepayments	3,730
Other debtors	6,803
	10,533

6

Creditors

Creditors: amounts falling due within one year

	2025 £
Due within one year
Trade creditors	12,974
Accruals and deferred income	2,000
Other creditors	120,000
	134,974

T&R Hospitality Ltd

Notes to the Unaudited Financial Statements for the Period from 18 April 2024 to 31 March 2025

7	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2025 £
Not later than one year	22,800
Later than one year and not later than five years	32,300
	55,100

The amount of non-cancellable operating lease payments recognised as an expense during the period was £9,500 .