Tom Robinson Hospitality Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 9

Tom Robinson Hospitality Limited

Company Information

Directors

Mr T Robinson Mr N Robinson

Registered office

Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Accountants

Edwards and Keeping Limited Chartered Accountants Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Tom Robinson Hospitality Limitedfor the Year Ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Tom Robinson Hospitality Limited for the year ended 30 September 2025 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Tom Robinson Hospitality Limited, as a body, in accordance with the terms of our engagement letter dated 13 June 2025. Our work has been undertaken solely to prepare for your approval the accounts of Tom Robinson Hospitality Limited and state those matters that we have agreed to state to the Board of Directors of Tom Robinson Hospitality Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tom Robinson Hospitality Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Tom Robinson Hospitality Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Tom Robinson Hospitality Limited. You consider that Tom Robinson Hospitality Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Tom Robinson Hospitality Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Edwards and Keeping Limited
Chartered Accountants
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

28 April 2026

Tom Robinson Hospitality Limited

(Registration number: 12686925)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	47,101	56,680
Tangible assets	5	94,693	103,767
		141,794	160,447
Current assets
Stocks	6	8,879	6,847
Debtors	7	17,530	14,143
Cash at bank and in hand		83,108	76,463
		109,517	97,453
Creditors: Amounts falling due within one year	8	(316,265)	(307,564)
Net current liabilities		(206,748)	(210,111)
Net liabilities		(64,954)	(49,664)
Capital and reserves
Called up share capital	9	200	200
Share premium reserve		149,900	149,900
Retained earnings		(215,054)	(199,764)
Shareholders' deficit		(64,954)	(49,664)

For the financial year 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 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 28 April 2026 and signed on its behalf by:
 

Mr N Robinson
Director

Tom Robinson Hospitality Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 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:
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA
England

The principal place of business is:
Tom's Lyme Regis
Marine Parade
Lyme Regis
Dorset
DT7 3JQ

These financial statements were authorised for issue by the Board on 28 April 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 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

The financial statements have been prepared on a going concern basis. The company has net current liabilities as a result of amounts due to the directors, the repayment of which will only be demanded to the extent that it will not impact the financial security of the company or its status as a going concern.

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 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.

Tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Tom Robinson Hospitality Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025

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
Leasehold property	Straight line basis over 13 year lease term
Leasehold improvements	Straight line basis over 13 year lease term
Plant and machinery	Reducing balance basis at 15%
Office equipment	Reducing balance basis at 25%

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Straight line basis over 10 years

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Tom Robinson Hospitality Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025

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.

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.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 18 (2024 - 16).

Tom Robinson Hospitality Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 October 2024	95,000	95,000
At 30 September 2025	95,000	95,000
Amortisation
At 1 October 2024	38,319	38,319
Amortisation charge	9,580	9,580
At 30 September 2025	47,899	47,899
Carrying amount
At 30 September 2025	47,101	47,101
At 30 September 2024	56,680	56,680

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 October 2024	7,676	167,910	175,586
Additions	-	7,236	7,236
At 30 September 2025	7,676	175,146	182,822
Depreciation
At 1 October 2024	2,380	69,439	71,819
Charge for the year	595	15,715	16,310
At 30 September 2025	2,975	85,154	88,129
Carrying amount
At 30 September 2025	4,701	89,992	94,693
At 30 September 2024	5,296	98,471	103,767

Included within the net book value of land and buildings above is £4,701 (2024 - £5,296) in respect of long leasehold land and buildings.
 

6

Stocks

	2025 £	2024 £
Other inventories	8,879	6,847

Tom Robinson Hospitality Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025

7

Debtors

	2025 £	2024 £
Prepayments	17,530	14,143
	17,530	14,143

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	35,322	18,158
Taxation and social security	58,727	50,457
Accruals and deferred income	5,430	4,719
Other creditors	216,786	234,230
	316,265	307,564

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
A Ordinary of £1 each	100	100	100	100
B Ordinary of £1 each	100	100	100	100
	200	200	200	200

10	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £294,500 (2024 - £314,417). This is in respect of the operating lease agreement over its business premises, which sets rent at £38,000 per annum and expires in 2033.

Tom Robinson Hospitality Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025

11	Related party transactions

Transactions with directors

2025	At 1 October 2024 £	Advances to director £	At 30 September 2025 £
Mr N Robinson
Director's current account	222,218	(11,251)	210,967

2024	At 1 October 2023 £	Advances to director £	Repayments by director £	At 30 September 2024 £
Mr T Robinson
Director's current account	-	(510)	510	-
Mr N Robinson
Director's current account	229,478	(7,460)	200	222,218

The directors' current accounts are interest-free and have no set repayment terms.