REGISTERED NUMBER: 03714008 (England and Wales)

Unaudited Financial Statements

For The Year Ended 30 September 2025

for

Brunning Host Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

2,082,639

2,152,927

CURRENT ASSETS

Stocks

25,038

39,740

Debtors

5

43,585

36,491

Cash at bank and in hand

111,050

238,752

179,673

314,983

CREDITORS

Amounts falling due within one year

6

290,158

419,554

NET CURRENT LIABILITIES

(110,485

)

(104,571

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,972,154

2,048,356

CREDITORS

Amounts falling due after more than one year

7

(747,349

)

(780,151

)

PROVISIONS FOR LIABILITIES

(35,820

)

(32,746

)

NET ASSETS

1,188,985

1,235,459

CAPITAL AND RESERVES

Called up share capital

652,915

652,915

Retained earnings

536,070

582,544

SHAREHOLDERS' FUNDS

1,188,985

1,235,459

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by:

C B Brunning - Director

1.	STATUTORY INFORMATION

Brunning Host Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03714008

Registered office:

Harscombe House

1 Darklake View

Plymouth

Devon

PL6 7TL

The presentation currency of the financial statements is the Pound Sterling (£).

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 historical cost convention.

The Directors assessment is that the company is a going concern.

Turnover

Turnover represents food, drink and accommodation sales excluding value added tax, recognised at the point of sale. Where deposits are taken in advance these are deferred until the date of the event.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

2% on cost

Plant and machinery etc

-

20% on reducing balance, 10% on cost and Straight line over 15 years

No depreciation is charged on the land element.

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 44 (2024 - 70 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2024

2,712,946

548,784

3,261,730

Additions

1,140

23,850

24,990

Disposals

-

(7,699

)

(7,699

)

At 30 September 2025

2,714,086

564,935

3,279,021

DEPRECIATION

At 1 October 2024

772,531

336,272

1,108,803

Charge for year

54,296

37,763

92,059

Eliminated on disposal

-

(4,480

)

(4,480

)

At 30 September 2025

826,827

369,555

1,196,382

NET BOOK VALUE

At 30 September 2025

1,887,259

195,380

2,082,639

At 30 September 2024

1,940,415

212,512

2,152,927

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

-

109

Amounts owed by group undertakings

914

-

Other debtors

42,671

36,382

43,585

36,491

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

62,703

69,182

Hire purchase contracts

17,445

17,445

Trade creditors

46,366

57,829

Taxation and social security

114,086

153,542

Other creditors

49,558

121,556

290,158

419,554

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

583,226

648,068

Hire purchase contracts

7,269

24,714

Other creditors

156,854

107,369

747,349

780,151

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

390,747

455,280

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank loans

645,929

717,250

Other loans

161,154

157,250

807,083

874,500

Bank loans are secured by fixed and floating charges over the company's assets.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

C B Brunning and Mrs L A Brunning

Balance outstanding at start of year

-

-

Amounts advanced

98,057

-

Amounts repaid

(81,252

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

16,805

-

Interest is charged in line with the official HMRC rate. The loan is repayable on demand.

10.	RELATED PARTY DISCLOSURES

The directors of the company are personal guarantors for the bank overdraft.