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Registration number: 14131739

Crown Inn Group Ltd
Annual Report and Unaudited Abridged Financial Statements
for the Year Ended 31 May 2025

Crown Inn Group Ltd

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 7

Crown Inn Group Ltd

Company Information

Director | S Macdonald

Registered office | The Print House West Cross Tenterden England TN30 6JR

Accountants | Inn Control Hospitality Accountants Limited 10 Cheyne Walk Northampton Northamptonshire NN1 5PT

Crown Inn Group Ltd

(Registration number: 14131739)
Abridged Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 757,932 | 760,044
Investments | 5 | 100 | 100
|  | 758,032 | 760,144
Current assets |  |  |
Debtors |  | 74,380 | 90,099
Cash at bank and in hand |  | 174 | 371
|  | 74,554 | 90,470
Prepayments and accrued income |  | 765 | -
Creditors: Amounts falling due within one year |  | (922,724) | (924,133)
Net current liabilities |  | (847,405) | (833,663)
Total assets less current liabilities |  | (89,373) | (73,519)
Creditors: Amounts falling due after more than one year |  | (54,950) | (65,677)
Accruals and deferred income |  | (1,699) | -
Net liabilities |  | (146,022) | (139,196)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (146,122) | (139,296)
Shareholders' deficit |  | (146,022) | (139,196)

For the financial year ending 31 May 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges her 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option to not file the profit and loss account has been taken.

Crown Inn Group Ltd

(Registration number: 14131739)
Abridged Balance Sheet as at 31 May 2025

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 24 February 2026

......................................... S Macdonald Director

Crown Inn Group Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 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:
The Print House
West Cross
Tenterden
England
TN30 6JR

These financial statements were authorised for issue by the director on 24 February 2026.

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 abridged 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 abridged 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.

Judgements

In applying the Company's accounting policies, the directors are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The directors' best judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be appropriate.
Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.

Crown Inn Group Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2025

Revenue recognition

provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/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.

Tangible assets

Tangible assets are stated in the balance sheet 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
Fixtures and fittings | 15% straight line method
Plant and machinery | 25% straight line method
Office equipment | 15% straight line method

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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.

Crown Inn Group Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2025

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

Crown Inn Group Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 2).

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 June 2024 | 751,712 | 11,568 | 763,280
At 31 May 2025 | 751,712 | 11,568 | 763,280
Depreciation
At 1 June 2024 | - | 3,236 | 3,236
Charge for the year | - | 2,112 | 2,112
At 31 May 2025 | - | 5,348 | 5,348
Carrying amount
At 31 May 2025 | 751,712 | 6,220 | 757,932
At 31 May 2024 | 751,712 | 8,332 | 760,044

Included within the net book value of land and buildings above is £751,712 (2024 - £751,712) in respect of freehold land and buildings.

5 | Investments

| Total £
Cost or valuation
At 1 June 2024 | 100
Provision
Carrying amount
At 31 May 2025 | 100
At 31 May 2024 | 100