Company Registration No. 05741231 (England and Wales)
Ponderosa Limited
Unaudited accounts
for the year ended 31 March 2026
Ponderosa Limited
Unaudited accounts
Contents
Ponderosa Limited
Statement of financial position
as at 31 March 2026
Intangible assets
1,500
3,000
Tangible assets
81,999
88,080
Cash at bank and in hand
21
12,052
Creditors: amounts falling due within one year
(10,791)
(16,324)
Net current (liabilities)/assets
(9,563)
245
Total assets less current liabilities
73,936
91,325
Creditors: amounts falling due after more than one year
-
(1,658)
Provisions for liabilities
Deferred tax
(1,518)
(2,081)
Called up share capital
2
2
Profit and loss account
72,416
87,584
Shareholders' funds
72,418
87,586
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 June 2026 and were signed on its behalf by
S. Clemence
Director
Company Registration No. 05741231
Ponderosa Limited
Notes to the Accounts
for the year ended 31 March 2026
Ponderosa Limited is a private company, limited by shares, registered in England and Wales, registration number 05741231. The registered office is Ponderosa Cafe, Horseshoe Pass, Llangollen, Clwyd, LL20 8DR, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Over the period of the lease
Plant & machinery
20% Reducing balance basis
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
4
Intangible fixed assets
Goodwill
Ponderosa Limited
Notes to the Accounts
for the year ended 31 March 2026
5
Tangible fixed assets
Land & buildings
Plant & machinery
Total
Cost or valuation
At cost
At cost
At 1 April 2025
120,595
123,014
243,609
At 31 March 2026
120,595
123,014
243,609
At 1 April 2025
47,847
107,682
155,529
Charge for the year
3,015
3,066
6,081
At 31 March 2026
50,862
110,748
161,610
At 31 March 2026
69,733
12,266
81,999
At 31 March 2025
72,748
15,332
88,080
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
5,919
10,009
Loans from directors
3,932
2,319
8
Creditors: amounts falling due after more than one year
2026
2025
9
Average number of employees
During the year the average number of employees was 0 (2025: 22).