CUMBRIAN INNS LIMITED


Directors	GRAVES, Carolyn Elizabeth, Ms.
	GRAVES, Charles John
	GRAVES, Kit Berit, Mrs.


Company Secretary	GRAVES, Charles John


Registered Address	Armathwaite Hall Hotel
	Bassenthwaite
	Cumbria
	CA12 4RE


Registered Number	01620967 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investment property	3		121,903		121,903
			121,903		121,903
Current assets
Debtors	4	661,468		661,468
		661,468		661,468
Net current assets (liabilities)			661,468		661,468
Total assets less current liabilities			783,371		783,371
Net assets			783,371		783,371
Capital and reserves
Called up share capital			10,000		10,000
Profit and loss account			773,371		773,371
Shareholders' funds			783,371		783,371

The company was dormant and has not traded during this reporting period and it was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 28 April 2026, and are signed on its behalf by:

GRAVES, Charles John
Director
Registered Company No. 01620967

CUMBRIAN INNS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Judgements and key sources of estimation uncertainty
	In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 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.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

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.

	Investment property
	Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Investment property
	The fair value of the investment property has been arrived at on the basis of a valuation carried out at the year end by the Directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties. There has been no valuation of investment property by an independent valuer.


		£
	Fair value at 01 April 25	121,903
	At 31 March 26	121,903

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	661,468	661,468
Total	661,468	661,468

5.	Related party transactions
	During the year the company entered into the following transactions with related parties: There is a company which is under common control and is therefore a related party. This company has provided loan finance to the related party; Interest has been charged totalling Nil (2025 - Nil). At the year end the balance owed by the related party was £661,468 (2025 - £661,468).