THE BELL INN RUGBY LIMITED 31/03/2025 iXBRL

Company registration number: 09487346

THE BELL INN RUGBY LIMITED

Unaudited filleted financial statements

31 March 2025

THE BELL INN RUGBY LIMITED

Contents

Statement of financial position

Notes to the financial statements

THE BELL INN RUGBY LIMITED

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	25,000		30,000
Tangible assets	6	17,253		13,662
		_______		_______
			42,253		43,662

Current assets
Stocks		17,250		16,500
Debtors	7	17,534		14,656
Cash at bank and in hand		209,954		146,933
		_______		_______
		244,738		178,089
Creditors: amounts falling due
within one year	8	( 119,121)		( 78,331)
		_______		_______
Net current assets			125,617		99,758
			_______		_______
Total assets less current liabilities			167,870		143,420


Provisions for liabilities			( 3,864)		( 6,439)

			_______		_______
Net assets			164,006		136,981
			_______		_______

Capital and reserves
Called up share capital			4		4
Profit and loss account			164,002		136,977
			_______		_______
Shareholders funds			164,006		136,981
			_______		_______

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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

These financial statements were approved by the board of directors and authorised for issue on 16 December 2025 , and are signed on behalf of the board by:

Mrs R Slatcher

Director

Company registration number: 09487346

THE BELL INN RUGBY LIMITED

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Bell Inn, High Street, Hillmorton, Rugby, CV21 4HD.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	10 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	33 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 34 (2024: 32 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	50,000	50,000
	_______	_______
Amortisation
At 1 April 2024	20,000	20,000
Charge for the year	5,000	5,000
	_______	_______
At 31 March 2025	25,000	25,000
	_______	_______
Carrying amount
At 31 March 2025	25,000	25,000
	_______	_______
At 31 March 2024	30,000	30,000
	_______	_______

6. Tangible assets

	Short leasehold property	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 April 2024	3,600	148,371	151,971
Additions	-	15,249	15,249
	_______	_______	_______
At 31 March 2025	3,600	163,620	167,220
	_______	_______	_______
Depreciation
At 1 April 2024	1,440	136,869	138,309
Charge for the year	360	11,298	11,658
	_______	_______	_______
At 31 March 2025	1,800	148,167	149,967
	_______	_______	_______
Carrying amount
At 31 March 2025	1,800	15,453	17,253
	_______	_______	_______
At 31 March 2024	2,160	11,502	13,662
	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Other debtors	17,534	14,656
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	36,151	13,896
Corporation tax	17,201	16,297
Social security and other taxes	60,740	47,145
Other creditors	5,029	993
	_______	_______
	119,121	78,331
	_______	_______

9. Directors advances, credits and guarantees

As at 31 March 2025 the company owed its director, Mrs R Slatcher , the sum of £1,331 (2024:£43).

10. Controlling party

The company is controlled by the director by virtue of her shareholding.