Registration number: 12902760

The Three Horseshoes (Fordham) Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

The Three Horseshoes (Fordham) Ltd

Company Information

Directors

Ms M J Edwards S Edwards

Registered office

74 Church Road Fordham Colchester United Kingdom CO6 3NJ

Accountants

Manningtons Chartered AccountantsVictoria House The Moor Hawkhurst Kent TN18 4NR

The Three Horseshoes (Fordham) Ltd

(Registration number: 12902760)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	54,791	60,663
Current assets
Stocks	5	31,450	28,289
Debtors	6	4,870	1,672
Cash at bank and in hand		200,164	161,648
		236,484	191,609
Creditors: Amounts falling due within one year	7	(205,173)	(179,939)
Net current assets		31,311	11,670
Total assets less current liabilities		86,102	72,333
Provisions for liabilities		(10,410)	(11,526)
Net assets		75,692	60,807
Capital and reserves
Called up share capital		1	1
Retained earnings		75,691	60,806
Shareholders' funds		75,692	60,807

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The Three Horseshoes (Fordham) Ltd

(Registration number: 12902760)
Balance Sheet as at 30 November 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 3 June 2026 and signed on its behalf by:
 

......................................... Ms M J Edwards Director

The Three Horseshoes (Fordham) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of food and drink in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

The Three Horseshoes (Fordham) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures, fittings and equipment	25% Reducing Balance
Computer equipment	3 Years Straight Line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

The Three Horseshoes (Fordham) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Financial instruments

Classification
The company enters into basic financial instruments that give rise to financial assets and financial liabilities including trade and other debtors, trade and other creditors, bank account balances, bank loans and other loans and borrowings and investments in certain non puttable and non convertible equity instruments.
 Recognition and measurement
Debt instruments which are not payable or receivable within one year are initially accounted for at the transaction price and are subsequently accounted for at amortised cost using the effective interest method. Debt instruments payable and receivable within one year are measured at their undiscounted cash amounts. Where the debt instruments are treated as a financing transaction, then the financial asset or liability is measured at the present value of future cash flows based on a market rate of interest. Debt instruments which are treated as financial assets and accounted for at amortised cost are also assessed for impairment.

Equity instruments are initially accounted for at transaction price. They are subsequently accounted for at cost unless they can be accounted for at fair value based on a readily available market or fair value. Equity instruments which are treated as financial assets and accounting for at cost are also assessed for impairment.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 26 (2024 - 24).

The Three Horseshoes (Fordham) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 December 2024	134,425	134,425
Additions	12,934	12,934
At 30 November 2025	147,359	147,359
Depreciation
At 1 December 2024	73,762	73,762
Charge for the year	18,806	18,806
At 30 November 2025	92,568	92,568
Carrying amount
At 30 November 2025	54,791	54,791
At 30 November 2024	60,663	60,663

5

Stocks

	2025 £	2024 £
Other inventories	31,450	28,289

The Three Horseshoes (Fordham) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6

Debtors

	2025 £	2024 £
Trade debtors	171	177
Prepayments	4,699	1,495
	4,870	1,672

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		38,057	35,397
Amounts owed to group undertakings and undertakings in which the company has a participating interest	8	47,361	18,383
Taxation and social security		38,932	40,321
Accruals and deferred income		6,650	4,430
Other creditors		43,728	46,463
Director's loan account		30,445	34,945
		205,173	179,939

8	Related party transactions

The Three Horseshoes (Fordham) Ltd and Petit Two Ltd are associated companies. The property in which the company operates is leased to The Three Horseshoes (Fordham) Ltd by Petit Two Ltd.

Summary of transactions with associates

During the accounting year the company paid rent totalling £24,000 to its associated company, Petit Two Ltd.

At the balance sheet date the amount owing by The Three Horseshoes (Fordham) Ltd to Petit Two Ltd was £47,361 (2024 - £18,383).