Tanners South East Limited 08792759 false 2024-07-01 2025-06-30 2025-06-30 The principal activity of the company is that of restaurateurs and a public house. Digita Accounts Production Advanced 6.30.9574.0 true true 08792759 2024-07-01 2025-06-30 08792759 2025-06-30 08792759 bus:Director2 1 2025-06-30 08792759 2 2025-06-30 08792759 core:CurrentFinancialInstruments 2025-06-30 08792759 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 08792759 core:Non-currentFinancialInstruments core:AfterOneYear 2025-06-30 08792759 core:FurnitureFittings 2025-06-30 08792759 core:LandBuildings core:ShortLeaseholdAssets 2025-06-30 08792759 core:PlantMachinery 2025-06-30 08792759 bus:SmallEntities 2024-07-01 2025-06-30 08792759 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 08792759 bus:FilletedAccounts 2024-07-01 2025-06-30 08792759 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 08792759 bus:RegisteredOffice 2024-07-01 2025-06-30 08792759 bus:Director1 2024-07-01 2025-06-30 08792759 bus:Director2 1 2024-07-01 2025-06-30 08792759 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 08792759 core:FurnitureFittings 2024-07-01 2025-06-30 08792759 core:LandBuildings core:ShortLeaseholdAssets 2024-07-01 2025-06-30 08792759 core:LeaseholdImprovements 2024-07-01 2025-06-30 08792759 core:PlantMachinery 2024-07-01 2025-06-30 08792759 core:OtherRelatedParties 2024-07-01 2025-06-30 08792759 countries:EnglandWales 2024-07-01 2025-06-30 08792759 2024-06-30 08792759 bus:Director2 1 2024-06-30 08792759 core:FurnitureFittings 2024-06-30 08792759 core:LandBuildings core:ShortLeaseholdAssets 2024-06-30 08792759 core:PlantMachinery 2024-06-30 08792759 2023-05-01 2024-06-30 08792759 2024-06-30 08792759 bus:Director2 1 2024-06-30 08792759 2 2024-06-30 08792759 core:CurrentFinancialInstruments 2024-06-30 08792759 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 08792759 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 08792759 core:FurnitureFittings 2024-06-30 08792759 core:LandBuildings core:ShortLeaseholdAssets 2024-06-30 08792759 core:PlantMachinery 2024-06-30 08792759 bus:Director2 1 2023-05-01 2024-06-30 08792759 bus:Director2 1 2023-04-30 iso4217:GBP xbrli:pure

Registration number: 08792759

Tanners South East Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Tanners South East Limited

Contents

Statement of Financial Position | 1
Notes to the Unaudited Financial Statements | 2 to 8

Tanners South East Limited

(Registration number: 08792759)
Statement of Financial Position as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 37,833 | 29,389
Current assets |  |  |
Stocks | 5 | 9,882 | 9,854
Debtors | 6 | 75,500 | 59,973
Cash at bank and in hand |  | 22,310 | 54,199
|  | 107,692 | 124,026
Creditors: Amounts falling due within one year | 7 | (128,617) | (98,943)
Net current (liabilities)/assets |  | (20,925) | 25,083
Total assets less current liabilities |  | 16,908 | 54,472
Creditors: Amounts falling due after more than one year | 7 | - | (9,640)
Provisions for liabilities |  | (51) | (5,584)
Net assets |  | 16,857 | 39,248
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 16,757 | 39,148
Shareholders' funds |  | 16,857 | 39,248

For the financial year ending 30 June 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 year 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 Statement of Comprehensive Income.

Approved and authorised by the Board on 21 January 2026 and signed on its behalf by:

Mr C M Tanner Director

Tanners South East Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 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:
95 Bidborough Ridge
Bidborough
Kent
TN3 0XB

Principal activity

The principal activity of the company is that of restaurateurs and a public house.

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.

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

Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The validity of this assumption depends on the continued support from the company's directors.
The directors believe that it is appropriate for the financial statements to be prepared on the going concern basis.

Tanners South East Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

2 | Accounting policies (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

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:

Asset class | Depreciation method and rate
Property improvements | 2% straight line
Plant and machinery | 25% reducing balance

Tanners South East Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

2 | Accounting policies (continued)

Fittings, fixtures and equipment | 25% reducing balance

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, 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. In the statement of financial position, bank overdrafts are shown within borrowing or current liabilities

Stocks

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

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 statement of comprehensive income 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.

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.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at
the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Tanners South East Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

2 | Accounting policies (continued)

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation.
Lease payments are apportioned between finance costs in the statement of comprehensive income and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the company becomes party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 38 (2024 - 34).

Tanners South East Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

4 | Tangible assets

| Short leasehold land and buildings £ | Fixtures and fittings £ | Plant and machinery £ | Total £
Cost or valuation
At 1 July 2024 | 17,015 | 25,564 | 27,521 | 70,100
Additions | - | 3,811 | 12,030 | 15,841
At 30 June 2025 | 17,015 | 29,375 | 39,551 | 85,941
Depreciation
At 1 July 2024 | 2,820 | 18,769 | 19,122 | 40,711
Charge for the year | 340 | 2,481 | 4,576 | 7,397
At 30 June 2025 | 3,160 | 21,250 | 23,698 | 48,108
Carrying amount
At 30 June 2025 | 13,855 | 8,125 | 15,853 | 37,833
At 30 June 2024 | 14,195 | 6,795 | 8,399 | 29,389

Included within the net book value of land and buildings above is £14,195 (2024 - £14,196) in respect of short leasehold land and buildings.

5 | Stocks

| 2025 £ | 2024 £
Finished goods and goods for resale | 9,882 | 9,854

6 | Debtors

| 2025 £ | 2024 £
Other debtors | 73,839 | 59,973
Income tax asset | 1,661 | -
| 75,500 | 59,973

Tanners South East Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

7 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Loans and borrowings | 11,955 | 10,273
Trade creditors | 62,774 | 39,497
Taxation and social security | 37,376 | 39,430
Accruals and deferred income | 4,692 | 4,226
Other creditors | 11,820 | 5,517
| 128,617 | 98,943

The bank loan shown benefits from a government guarantee.

| 2025 £ | 2024 £
Due after one year |  |
Loans and borrowings | - | 9,640

The bank loan shown above benefits from a government guarantee.

8 | Reserves

Profit and loss account:
This reserve records retained earnings and accumulated losses.

Tanners South East Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

9 | Related party transactions

Transactions with directors

During the year the directors entered into the following advances and creditors with the company:

2025 | At 1 July 2024 £ | At 30 June 2025 £
Director
| 8 | 8

2024 | At 1 May 2023 £ | At 30 June 2024 £
Director
| 8 | 8

Related party transactions

During the year the company entered into the following transactions with related parties.
JR Tanner 2025: £6,306 (2024: £2,563)
ME Tanner 2025: £2,000 (2024: £2,253)
The nature of the related parties are that of family relations of the directors of the reporting entity.
Tanners Holdings Ltd is a company under common control of two of the directors of Tanners South East Limited. There is a management charge of £84,060 during the year (Period ended June 2024: £102,365). At the year end the company was owed £86.80 (2024: nil) by Tanners Holdings Limited.