Village and Country Inns Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 05478296

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		7,747
Tangible Assets	5		659,493		675,223

			659,493		682,970
CURRENT ASSETS
Stocks	6	11,776		10,157
Debtors	7	355		-
Cash at bank and in hand		104,509		76,715

		116,640		86,872
Creditors: Amounts Falling Due Within One Year	8	(142,029 )		(169,299 )

NET CURRENT ASSETS (LIABILITIES)			(25,389 )		(82,427 )

TOTAL ASSETS LESS CURRENT LIABILITIES			634,104		600,543

Creditors: Amounts Falling Due After More Than One Year	9		(532,542 )		(517,534 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(410 )		(556 )

NET ASSETS			101,152		82,453

CAPITAL AND RESERVES
Called up share capital	11		100		100
Income Statement			101,052		82,353

SHAREHOLDERS' FUNDS			101,152		82,453

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Village and Country Inns Limited

Statement of Financial Position (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Matthew Webster

Director

23/02/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Village and Country Inns Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05478296 . The registered office is 70 High Street, Waddesdon, Aylesbury, Buckinghamshire, HP18 0LB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 19 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% on cost
Leasehold	10% on cost
Plant & Machinery
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.

3. Average Number of Employees

Average number of employees, including directors, during the year was 14 (2024: 13)

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Village and Country Inns Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2024	146,000

As at 31 August 2025	146,000

Amortisation
As at 1 September 2024	138,253
Provided during the period	7,747

As at 31 August 2025	146,000

Net Book Value
As at 31 August 2025	-

As at 1 September 2024	7,747

5. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 September 2024	688,553	7,127	111,685	807,365

As at 31 August 2025	688,553	7,127	111,685	807,365

Depreciation
As at 1 September 2024	21,166	5,030	105,946	132,142
Provided during the period	13,771	524	1,435	15,730

As at 31 August 2025	34,937	5,554	107,381	147,872

Net Book Value
As at 31 August 2025	653,616	1,573	4,304	659,493

As at 1 September 2024	667,387	2,097	5,739	675,223

6. Stocks

	2025	2024
	£	£
Materials	11,776	10,157

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Village and Country Inns Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	355	-

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	22,647	33,838
Bank loans and overdrafts	17,443	16,040
Corporation tax	10,223	9,829
Other taxes and social security	2,262	2,042
VAT	21,930	22,993
Other creditors	15,546	9,949
Accrued expenses	6,599	3,475
Directors' loan accounts	42,201	67,955
Amounts owed to subsidiaries	3,178	3,178

	142,029	169,299

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Loans.	532,542	517,534

10. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	410	556

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Village and Country Inns Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

12. Other Commitments

At the end of the period the company had minimum lease payments under non-cancellable leases as follows:

	2025	2024
	£	£
Not later than one year	2,679	2,016
Later than one year and not later than five years	1,073	3,024

	3,752	5,040

13. Debenture

By way of a debenture dated 17 February 2023, Cambridge & Counties Bank Limited have a fixed and floating charge on the company's assets.