Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 OC365609 Mr D Clifford Mr R L C Morgan Crown Holdings Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC365609 2024-07-31 OC365609 2025-07-31 OC365609 2024-08-01 2025-07-31 OC365609 frs-core:PlantMachinery 2024-08-01 2025-07-31 OC365609 frs-core:WithinOneYear 2025-07-31 OC365609 frs-bus:LimitedLiabilityPartnershipLLP 2024-08-01 2025-07-31 OC365609 frs-bus:LimitedLiabilityPartnershipsSORP 2024-08-01 2025-07-31 OC365609 frs-bus:AbridgedAccounts 2024-08-01 2025-07-31 OC365609 frs-bus:SmallEntities 2024-08-01 2025-07-31 OC365609 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 OC365609 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 OC365609 frs-countries:EnglandWales 2024-08-01 2025-07-31 OC365609 frs-bus:PartnerLLP1 2024-08-01 2025-07-31 OC365609 frs-bus:PartnerLLP2 2024-08-01 2025-07-31 OC365609 frs-bus:PartnerLLP3 2024-08-01 2025-07-31 OC365609 2023-07-31 OC365609 2024-07-31 OC365609 2023-08-01 2024-07-31 OC365609 frs-core:WithinOneYear 2024-07-31
Registered number: OC365609
Midsummer House Restaurants LLP
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2025
Storrer and Co Accountants Ltd
Unit 8 Hadleigh Business Centre
Crockatt Road
Hadleigh
Suffolk
IP7 6RH
Midsummer House Restaurants LLP
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Midsummer House Restaurants LLP
Abridged Balance Sheet
As At 31 July 2025
Abridged Balance Sheet
Registered number: OC365609

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 16,932 |  | 35,632
|  |  | 16,932 |  | 35,632
CURRENT ASSETS
Stocks |  | 213,168 |  | 200,243 |
Debtors | 5 | 74,861 |  | 466,576 |
Investments |  | (1,990 ) |  | (2,646 ) |
Cash at bank and in hand |  | 522,935 |  | 10 |
|  | 808,974 |  | 664,183 |
Creditors: Amounts Falling Due Within One Year |  | 2,063 |  | 92,419 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 811,037 |  | 756,602
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 827,969 |  | 792,234
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 827,969 |  | 792,234
REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability |  | (749,215) |  | (749,215) |
|  |  | (749,215) |  | (749,215)
Equity
Members' other interests
Members' capital |  | 1,448,180 |  | 1,478,116 |
Other reserves |  | 129,004 |  | 63,333 |
|  |  | 1,577,184 |  | 1,541,449
|  |  | 827,969 |  | 792,234
TOTAL MEMBERS' INTEREST
Loans and other debts due to members |  |  | (749,215) |  | (749,215)
Members' other interests |  |  | 1,577,184 |  | 1,541,449
|  |  | 827,969 |  | 792,234

Page 1
Page 2
Midsummer House Restaurants LLP
Abridged Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
All of the LLP's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the members

Mr R L C Morgan Designated Member
30/04/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Midsummer House Restaurants LLP
Notes to the Abridged Financial Statements
For The Year Ended 31 July 2025
Notes to the Abridged Financial Statements
1. General Information
Midsummer House Restaurants LLP is a limited liability partnership, incorporated in England & Wales, registered number OC365609 . The Registered Office is Unit 25 Ongar Business Centre, The Gables, Fyfield Road, Ongar, Essex, CM5 0GA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Plant & Machinery | 25% on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 22 (2024: 35)
22 35
Page 3
Page 4
Midsummer House Restaurants LLP
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 August 2024 | 1,847,581
Additions | 4,216
As at 31 July 2025 | 1,851,797
Depreciation
As at 1 August 2024 | 1,811,949
Provided during the period | 22,916
As at 31 July 2025 | 1,834,865
Net Book Value
As at 31 July 2025 | 16,932
As at 1 August 2024 | 35,632

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due after more than one year
Amounts owed by participating interests | 80,000 |  | -

6. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 13,000 |  | 25,000

Page 4