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HORSE SHOE INN LIMITED

Registered Number
04678491
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2026

HORSE SHOE INN LIMITED
Company Information
for the year from 1 March 2025 to 28 February 2026

Directors | CLARKE, Angela
| CLARKE, Peter Charles

Company Secretary | CLARKE, Peter Charles

Registered Address | Braeside
| Portinscale
| Keswick
| CA12 5RF

Registered Number | 04678491 (England and Wales)

HORSE SHOE INN LIMITED
Statement of Financial Position
28 February 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 362,730 |  |  |  | 375,978
|  |  |  | 362,730 |  |  |  | 375,978
Current assets |  |  |  |  |  |  |  |
Stocks |  | 4,500 |  |  |  | 4,500 |  |
Debtors | 5 | 535 |  |  |  | 518 |  |
Cash at bank and on hand |  | 110,135 |  |  |  | 81,947 |  |
|  | 115,170 |  |  |  | 86,965 |  |
Creditors amounts falling due within one year | 6 | (108,335) |  |  |  | (98,021) |  |
Net current assets (liabilities) |  |  |  | 6,835 |  |  |  | (11,056)
Total assets less current liabilities |  |  |  | 369,565 |  |  |  | 364,922
Creditors amounts falling due after one year | 7 |  |  | (50,185) |  |  |  | (68,782)
Provisions for liabilities | 8 |  |  | (19,300) |  |  |  | (19,200)
Net assets |  |  |  | 300,080 |  |  |  | 276,940
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 299,980 |  |  |  | 276,840
Shareholders' funds |  |  |  | 300,080 |  |  |  | 276,940

- The company was entitled to exemption from audit for this reporting period 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 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 27 May 2026, and are signed on its behalf by:
CLARKE, Angela Director
CLARKE, Peter Charles Director Registered Company No. 04678491

HORSE SHOE INN LIMITED
Notes to the Financial Statements
for the year ended 28 February 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.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Goodwill
--- | ---
| Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 50
| Fixtures and fittings | 15 |  | -
| Vehicles | 20 |  | -
| Office Equipment | - |  | 3

| Finance leases and hire purchase contracts
--- | ---
| Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 14 |  | 11

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 March 25 | 45,000 |  | 45,000
| At 28 February 26 | 45,000 |  | 45,000
| Amortisation and impairment
| At 01 March 25 | 45,000 |  | 45,000
| At 28 February 26 | 45,000 |  | 45,000
| Net book value
| At 28 February 26 | - |  | -
| At 28 February 25 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 March 25 | 470,706 |  | 36,695 |  | 69,134 |  | 6,907 |  | 583,442
| Additions | - |  | - |  | 5,561 |  | - |  | 5,561
| At 28 February 26 | 470,706 |  | 36,695 |  | 74,695 |  | 6,907 |  | 589,003
| Depreciation and impairment
| At 01 March 25 | 141,862 |  | 1,835 |  | 56,860 |  | 6,907 |  | 207,464
| Charge for year | 9,414 |  | 6,972 |  | 2,423 |  | - |  | 18,809
| At 28 February 26 | 151,276 |  | 8,807 |  | 59,283 |  | 6,907 |  | 226,273
| Net book value
| At 28 February 26 | 319,430 |  | 27,888 |  | 15,412 |  | - |  | 362,730
| At 28 February 25 | 328,844 |  | 34,860 |  | 12,274 |  | - |  | 375,978

5. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | - |  | 79
| Prepayments and accrued income | 535 |  | 439
| Total | 535 |  | 518

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 8,829 |  | 7,643
| Bank borrowings and overdrafts | 13,689 |  | 12,416
| Taxation and social security | 45,243 |  | 39,074
| Finance lease and HP contracts | 3,534 |  | 3,193
| Other creditors | 32,815 |  | 31,570
| Accrued liabilities and deferred income | 4,225 |  | 4,125
| Total | 108,335 |  | 98,021

| Bank borrowings and overdrafts are secured by fixed and floating charges over the assets of the company.

7. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 25,994 |  | 41,057
| Other creditors | 24,191 |  | 27,725
| Total | 50,185 |  | 68,782

| Bank borrowings and overdrafts are secured by fixed and floating charges over the assets of the company. Finance lease and Hire Purchase contracts amounting to £24,191 (2025 - £27,725) are included within other creditors. Hire purchase creditors are secured by the asset to which they relate.

8. | Provisions for liabilities
--- | ---
| The provision for deferred tax is made up of £19,300 in respect of accelerated capital allowances.

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 19,300 |  | 19,200
| Total | 19,300 |  | 19,200

9. | Directors advances, credits and guarantees
--- | ---
| On 1 March 2025 a Director owed the Company £Nil. During the period this director was advanced a further £27,472 and repaid £27,472. At 28 February 2026 this Director owed the Company £Nil. Interest of £114 was charged on this loan. This loan is unsecured and repayable upon demand. On 1 March 2025 a Director owed the Company £Nil. During the period this director was advanced £3,991 and repaid £3,991. At 28 Feb 2026 this Director owed the Company £Nil. No interest was charged on this loan. This loan is unsecured and repayable upon demand.

10. | Related party transactions
--- | ---
| During the year the director had a loan account with the company. At the balance sheet date the company owed the director £11,517 (2025 - £11,036). This loan is unsecured, interest free and repayable upon demand. During the year the director had a loan account with the company. At the balance sheet date the company owed the director £20,041 (2025 - £19,928). This loan is unsecured, interest free and repayable upon demand.