Company registration number: 03930518
Annual report and unaudited financial statements
for the year ended 28 February 2025
for
Roseberry Taverns Limited
Pages for filing with the Registrar
Company registration number: 03930518
Roseberry Taverns Limited
Balance sheet
as at 28 February 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 265,770 921,618
Investment property - 250,000
265,770 1,171,618
Current assets
Stocks 9,000 7,500
Debtors 600 600
Cash at bank and in hand 46,655 47,224
56,255 55,324
Creditors: amounts falling due within one
year 		(26,969) (31,873)
Net current assets 29,286 23,451
Total assets less current liabilities 295,056 1,195,069
Creditors: Amounts falling due after more
than one year 		6 (929,555) (1,189,797)
NET (LIABILITIES)/ASSETS (634,499) 5,272
Capital and reserves
Called up share capital 100 100
Profit and loss account (634,599) 5,172
TOTAL EQUITY (634,499) 5,272
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 28 February 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 03930518
Roseberry Taverns Limited
Balance sheet - continued
as at 28 February 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr T Lennon, Director
21 November 2025
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Roseberry Taverns Limited
Notes to the financial statements
for the year ended 28 February 2025
1 Company information
Roseberry Taverns Limited is a private company registered in England and Wales. Its registered number is 03930518. The company is limited by shares. Its registered office is Studio 4, 113 Liverpool Road, Liverpool, Merseyside, L23 5TD.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill -
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property - not provided
Plant and machinery etc.:
Fixtures & fittings - 20% reducing balance
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Roseberry Taverns Limited
Notes to the financial statements - continued
for the year ended 28 February 2025
2 Accounting policies - continued
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and loans to third parties.

Debt instruments (other than those wholly repayable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at cost and amortised are assessed at the end of each reporting period for objective evidence or impairment. If objective evidence of impairment is found, an impairment loss is recognised in the income statement and retained earnings.
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3 Critical accounting judgements and estimates
Preparation of the financial statements requires management to make significant judgements and estimates. The areas in the financial statements where these judgements and estimates have been made include:

Fair value of freehold and investment property.
4 Average number of employees
During the year the average number of employees was 15 (2024 - 15).
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Roseberry Taverns Limited
Notes to the financial statements - continued
for the year ended 28 February 2025
5 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 29 February 2024 901,908 348,681 1,250,589
Revaluations (651,908) - (651,908)
At 28 February 2025 250,000 348,681 598,681
Depreciation
At 29 February 2024 - 328,971 328,971
Charge for year - 3,940 3,940
At 28 February 2025 - 332,911 332,911
Net book value
At 28 February 2025 250,000 15,770 265,770
At 28 February 2024 901,908 19,710 921,618
Cost or valuation at 28 February 2025 is represented by:
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Valuation in 2025 (651,908) 348,681 (303,227)
Cost 901,908 - 901,908
250,000 348,681 598,681
If Freehold property had not been revalued, it would have been included at the following historical cost:
2025 2024
£ £
Cost 901,908 -
Accumulated depreciation - -
The freehold property has been valued during the year. The revaluation created a downward revaluation of £651,908 which has been recognised as a revaluation loss in the profit and loss account. The valuation was carried out by the director and is based on the market value at the reporting date.
6 Creditors: amounts falling due after more than five years
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Roseberry Taverns Limited
Notes to the financial statements - continued
for the year ended 28 February 2025
6 Creditors: amounts falling due after more than five years - continued
Included within the above creditors are the following amounts falling due after more than five years:
28 Feb 25 28 Feb 24
£ £
Repayable otherwise than by instalments
Other loans - 229,116
7 Controlling party
The company became a wholly owned subsidiary of Hartington Capital Holdings Limited on 6th November 2020 when that company obtained 100% of the issued share capital.
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