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REGISTERED NUMBER: 04633187 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 January 2026 |

| for |

| Three Horseshoes Inn Limited |

| Three Horseshoes Inn Limited (Registered number: 04633187) |

Contents of the Financial Statements

for the Year Ended 31 January 2026

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Three Horseshoes Inn Limited |

Company Information

for the Year Ended 31 January 2026

| DIRECTORS: | W Kirk

| Mrs J Kirk

| M W Kirk

| S M Kirk

| SECRETARY: | M W Kirk

| REGISTERED OFFICE: | Blackshaw Moor

| Leek

| Staffordshire

| ST13 8TW

| REGISTERED NUMBER: | 04633187 (England and Wales)

| ACCOUNTANTS: | Paterson Brodie Limited

| Chartered Certified Accountants

| Cliveden Chambers

| Cliveden Place

| Longton

| Stoke-on-Trent

| Staffordshire

| ST3 4JB

| Three Horseshoes Inn Limited (Registered number: 04633187) |

Statement of Financial Position

31 January 2026

| 31.1.26 | 31.1.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 1,212,734 |  | 1,327,513 |  |

Investments | 6 | 15,066 |  | 15,066 |  |

1,227,800 |  | 1,342,579 |  |

CURRENT ASSETS

Stocks | 7 | 49,996 |  | 49,858 |  |

Debtors | 8 | 1,427,174 |  | 1,274,786 |  |

Cash at bank and in hand | 527,816 |  | 538,690 |  |

2,004,986 |  | 1,863,334 |  |

CREDITORS

Amounts falling due within one year | 9 | 1,059,324 |  | 977,539 |  |

NET CURRENT ASSETS | 945,662 |  | 885,795 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,173,462 |  | 2,228,374 |  |

CREDITORS

Amounts falling due after more than one year | 10 | (497,114 | ) | (424,209 | ) |

PROVISIONS FOR LIABILITIES | 13 | (97,642 | ) | (115,124 | ) |

NET ASSETS | 1,578,706 |  | 1,689,041 |  |

CAPITAL AND RESERVES

Called up share capital | 14 | 1,000 |  | 1,000 |  |

Retained earnings | 15 | 1,577,706 |  | 1,688,041 |  |

SHAREHOLDERS' FUNDS | 1,578,706 |  | 1,689,041 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

| Three Horseshoes Inn Limited (Registered number: 04633187) |

Statement of Financial Position - continued

31 January 2026

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 Income Statement 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:

M W Kirk - Director

| Three Horseshoes Inn Limited (Registered number: 04633187) |

Notes to the Financial Statements

for the Year Ended 31 January 2026

1. | STATUTORY INFORMATION

| Three Horseshoes Inn Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

| 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.

| Tangible fixed assets

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

| Freehold property | - | 2% on cost

| Improvements to property | - | 4% on cost

| Spa plant & equipment | - | 10% on reducing balance

| Fixtures and fittings | - | 10% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| 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 Income Statement, 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 statement of financial position date.

| Three Horseshoes Inn Limited (Registered number: 04633187) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 114 (2025 - 113 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 February 2025

| and 31 January 2026 | 170,000 |  |

| AMORTISATION

| At 1 February 2025

| and 31 January 2026 | 170,000 |  |

| NET BOOK VALUE

| At 31 January 2026 | - |  |

| At 31 January 2025 | - |  |

| Three Horseshoes Inn Limited (Registered number: 04633187) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

5. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Spa plant

| property |  | property |  | & equipment

£ | £ | £ |

| COST

| At 1 February 2025 | 198,294 |  | 1,995,439 |  | 394,805 |  |

| Additions | - |  | - |  | 13,820 |  |

| Disposals | - |  | - |  | (14,333 | ) |

| At 31 January 2026 | 198,294 |  | 1,995,439 |  | 394,292 |  |

| DEPRECIATION

| At 1 February 2025 | 71,678 |  | 1,225,046 |  | 264,747 |  |

| Charge for year | 3,966 |  | 79,818 |  | 13,986 |  |

| Eliminated on disposal | - |  | - |  | (9,744 | ) |

| At 31 January 2026 | 75,644 |  | 1,304,864 |  | 268,989 |  |

| NET BOOK VALUE

| At 31 January 2026 | 122,650 |  | 690,575 |  | 125,303 |  |

| At 31 January 2025 | 126,616 |  | 770,393 |  | 130,058 |  |

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 February 2025 | 859,084 |  | 28,198 |  | 47,710 |  | 3,523,530 |  |

| Additions | 4,698 |  | - |  | 1,200 |  | 19,718 |  |

| Disposals | - |  | - |  | - |  | (14,333 | ) |

| At 31 January 2026 | 863,782 |  | 28,198 |  | 48,910 |  | 3,528,915 |  |

| DEPRECIATION

| At 1 February 2025 | 568,916 |  | 26,608 |  | 39,022 |  | 2,196,017 |  |

| Charge for year | 29,318 |  | 398 |  | 2,422 |  | 129,908 |  |

| Eliminated on disposal | - |  | - |  | - |  | (9,744 | ) |

| At 31 January 2026 | 598,234 |  | 27,006 |  | 41,444 |  | 2,316,181 |  |

| NET BOOK VALUE

| At 31 January 2026 | 265,548 |  | 1,192 |  | 7,466 |  | 1,212,734 |  |

| At 31 January 2025 | 290,168 |  | 1,590 |  | 8,688 |  | 1,327,513 |  |

| Three Horseshoes Inn Limited (Registered number: 04633187) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

6. | FIXED ASSET INVESTMENTS

| Investments (neither listed nor unlisted) were as follows:

| 31.1.26 |  | 31.1.25

£ | £ |

| Investment in fine wines | 15,066 |  | 15,066 |  |

| The directors consider that the market value of the investment in fine wines is not significantly different to the original cost.

7. | STOCKS

| 31.1.26 |  | 31.1.25

£ | £ |

| Stocks | 44,103 |  | 42,110 |  |

| Spa stock | 5,893 |  | 7,748 |  |

49,996 |  | 49,858 |  |

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Trade debtors | 89,939 |  | 79,992 |  |

| Amounts owed by group undertakings | 36,850 |  | 5,933 |  |

| Other debtors | 1,180,331 |  | 1,174,535 |  |

| Tax | 100,000 |  | - |  |

| Prepayments | 20,054 |  | 14,326 |  |

1,427,174 |  | 1,274,786 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Bank loans and overdrafts | 69,919 |  | 76,585 |  |

| Trade creditors | 51,049 |  | 105,150 |  |

| Tax | 170,294 |  | 187,023 |  |

| Social security and other taxes | 26,098 |  | 20,106 |  |

| VAT | 124,599 |  | 121,698 |  |

| Other creditors | 17,137 |  | 21,742 |  |

| Function deposits | 223,223 |  | 182,621 |  |

| Accommodation deposits | 78,769 |  | 85,243 |  |

| Spa deposits | 137,783 |  | 142,675 |  |

| Directors' loan accounts | 115,000 |  | - |  |

| Accrued expenses | 45,453 |  | 34,696 |  |

1,059,324 |  | 977,539 |  |

| Three Horseshoes Inn Limited (Registered number: 04633187) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

10. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Bank loans - 1-2 years | 66,585 |  | 69,918 |  |

| Treasury loan | 277,195 |  | 354,291 |  |

| Directors' loan accounts | 153,334 |  | - |  |

497,114 |  | 424,209 |  |

11. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.1.26 |  | 31.1.25

£ | £ |

| Within one year | 29,430 |  | 29,430 |  |

| Between one and five years | 34,267 |  | 34,267 |  |

63,697 |  | 63,697 |  |

| There is an ongoing agreement to pay £20,000 per annum for the rental of the premises.

12. | SECURED DEBTS

| The following secured debts are included within creditors:

|  | 31.1.26 |  |  | 31.1.25 |  |

|  | £ |  |  | £ |  |

| Bank loans |  | 410,365 |  |  | 487,461 |  |

|  | 410,365 |  |  | 487,461 |  |

| The Bank loans are secured by a charge on the Freehold property.

13. | PROVISIONS FOR LIABILITIES

| 31.1.26 |  | 31.1.25

£ | £ |

| Deferred tax

| Accelerated capital allowances | 97,642 |  | 115,124 |  |

| Deferred |

| tax |

£ |

| Balance at 1 February 2025 | 115,124 |  |

| Credit to Income Statement during year | (17,482 | ) |

| Balance at 31 January 2026 | 97,642 |  |

| Three Horseshoes Inn Limited (Registered number: 04633187) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

14. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.1.26 |  | 31.1.25

| value: | £ | £ |

| 600 | A ordinary | £1 | 600 |  | 600 |  |

| 400 | B ordinary | £1 | 400 |  | 400 |  |

1,000 |  | 1,000 |  |

15. | RESERVES

| Retained

| earnings

£ |

| At 1 February 2025 | 1,688,041 |  |

| Profit for the year | 414,665 |  |

| Dividends | (525,000 | ) |

| At 31 January 2026 | 1,577,706 |  |

16. | RELATED PARTY DISCLOSURES

| The company operates from premises owned jointly by 2 directors of the company. The company pays a rental of £20,000 per annum.

| Included in other debtors is an amount of £1,167,150 (2025: £1,167,150) loaned to Kirk Property Investments Limited, a company in which 2 directors have a controlling interest.

| All directors held shares in the parent company, Kirk Partnership Limited. dividends voted are credited by agreement to the directors loan accounts.

17. | ULTIMATE CONTROLLING PARTY

| The company is a wholly owned subsidiary of Kirk Partnership Limited, a company registered in England and Wales. Kirk Partnership Limited has no ultimate controlling party.