Silverfin false false 30/09/2025 01/04/2024 30/09/2025 J C Guest 26/10/2017 S Guest 26/10/2017 R J Hibbert 26/10/2017 Mr J C Guest 28 November 2025 The principal activity of the company is that of a restaurant. 11034030 2025-09-30 11034030 bus:Director1 2025-09-30 11034030 bus:Director2 2025-09-30 11034030 bus:Director3 2025-09-30 11034030 2024-03-31 11034030 core:CurrentFinancialInstruments 2025-09-30 11034030 core:CurrentFinancialInstruments 2024-03-31 11034030 core:Non-currentFinancialInstruments 2025-09-30 11034030 core:Non-currentFinancialInstruments 2024-03-31 11034030 core:ShareCapital 2025-09-30 11034030 core:ShareCapital 2024-03-31 11034030 core:RetainedEarningsAccumulatedLosses 2025-09-30 11034030 core:RetainedEarningsAccumulatedLosses 2024-03-31 11034030 core:LandBuildings 2024-03-31 11034030 core:PlantMachinery 2024-03-31 11034030 core:LandBuildings 2025-09-30 11034030 core:PlantMachinery 2025-09-30 11034030 bus:OrdinaryShareClass1 2025-09-30 11034030 2024-04-01 2025-09-30 11034030 bus:FilletedAccounts 2024-04-01 2025-09-30 11034030 bus:SmallEntities 2024-04-01 2025-09-30 11034030 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-09-30 11034030 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-09-30 11034030 bus:Director1 2024-04-01 2025-09-30 11034030 bus:Director2 2024-04-01 2025-09-30 11034030 bus:Director3 2024-04-01 2025-09-30 11034030 bus:Director4 2024-04-01 2025-09-30 11034030 core:LandBuildings core:TopRangeValue 2024-04-01 2025-09-30 11034030 core:PlantMachinery core:TopRangeValue 2024-04-01 2025-09-30 11034030 2023-04-01 2024-03-31 11034030 core:LandBuildings 2024-04-01 2025-09-30 11034030 core:PlantMachinery 2024-04-01 2025-09-30 11034030 bus:OrdinaryShareClass1 2024-04-01 2025-09-30 11034030 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 11034030 (England and Wales)

# RETREAT BROMLEY CROSS LIMITED

### Unaudited Financial Statements
For the financial period from 01 April 2024 to 30 September 2025
Pages for filing with the registrar

RETREAT BROMLEY CROSS LIMITED

## Unaudited Financial Statements

For the financial period from 01 April 2024 to 30 September 2025

Contents

RETREAT BROMLEY CROSS LIMITED

## BALANCE SHEET

As at 30 September 2025
RETREAT BROMLEY CROSS LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 30.09.2025 |  | 31.03.2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 1,012,781 |  | 1,078,934
|  | 1,012,781 |  | 1,078,934
Current assets |  |  |  |
Stocks | 5 | 12,000 |  | 9,000
Debtors | 6 | 16,158 |  | 23,293
Cash at bank and in hand |  | 21,436 |  | 21,108
|  | 49,594 |  | 53,401
Creditors: amounts falling due within one year | 7 | ( 206,894) |  | ( 115,750)
Net current liabilities |  | (157,300) |  | (62,349)
Total assets less current liabilities |  | 855,481 |  | 1,016,585
Creditors: amounts falling due after more than one year | 8 | ( 500,000) |  | ( 737,352)
Provision for liabilities |  | ( 45,725) |  | 0
Net assets |  | 309,756 |  | 279,233
Capital and reserves |  |  |  |
Called-up share capital | 9 | 100 |  | 100
Profit and loss account |  | 309,656 |  | 279,133
Total shareholders' funds |  | 309,756 |  | 279,233

For the financial period ending 30 September 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 financial statements for the financial period in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Retreat Bromley Cross Limited (registered number: 11034030) were approved and authorised for issue by the Board of Directors on 28 November 2025. They were signed on its behalf by:

Mr J C Guest Director |

RETREAT BROMLEY CROSS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 April 2024 to 30 September 2025
RETREAT BROMLEY CROSS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 April 2024 to 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Retreat Bromley Cross Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 78 Chorley New Road, Bolton, BL1 4BY, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Reporting period length

The financial statements cover an 18 month period to 30 September 2025 reflecting the period from the last year end (31 March 2024). It was decided to bring the year end in line with the final period of an associated company.
These accounts reflect a longer period and comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial period. Differences between contributions payable in the financial period and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 50 years straight line
Plant and machinery | 10 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

##### Impairment of assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand.

##### Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

##### Provisions

Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

#### 2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

#### 3. Employees

| Period from 01.04.2024 to 30.09.2025 |  | Year ended 31.03.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the period, including directors | 31 |  | 33

#### 4. Tangible assets

| Land and buildings |  | Plant and machinery |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 April 2024 | 894,468 |  | 436,121 |  | 1,330,589
Additions | 0 |  | 14,398 |  | 14,398
At 30 September 2025 | 894,468 |  | 450,519 |  | 1,344,987
Accumulated depreciation |  |  |  |  |
At 01 April 2024 | 52,138 |  | 199,517 |  | 251,655
Charge for the financial period | 14,982 |  | 65,569 |  | 80,551
At 30 September 2025 | 67,120 |  | 265,086 |  | 332,206
Net book value |  |  |  |  |
At 30 September 2025 | 827,348 |  | 185,433 |  | 1,012,781
At 31 March 2024 | 842,330 |  | 236,604 |  | 1,078,934

#### 5. Stocks

| 30.09.2025 |  | 31.03.2024
| £ |  | £
Stocks | 12,000 |  | 9,000

#### 6. Debtors

| 30.09.2025 |  | 31.03.2024
| £ |  | £
Other debtors | 16,158 |  | 23,293

#### 7. Creditors: amounts falling due within one year

| 30.09.2025 |  | 31.03.2024
| £ |  | £
Bank loans | 0 |  | 3,007
Trade creditors | 15,960 |  | 16,500
Taxation and social security | 39,705 |  | 71,764
Obligations under finance leases and hire purchase contracts | 0 |  | 2,672
Other creditors | 151,229 |  | 21,807
| 206,894 |  | 115,750

#### 8. Creditors: amounts falling due after more than one year

| 30.09.2025 |  | 31.03.2024
| £ |  | £
Other creditors | 500,000 |  | 737,352

#### 9. Called-up share capital

| 30.09.2025 |  | 31.03.2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100