Registration number: 15990222

RSM Inns Ltd

Contents

Company Information	1
Directors' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 11

RSM Inns Ltd

Company Information

Directors	Mr P J Moody Miss A Hester

Registered office

51 St. John Street Ashbourne Derbyshire DE6 1GP

Accountants

Coates and Partners Limited The Old Vicarage 51 St John Street Ashbourne Derbyshire DE6 1GP

RSM Inns Ltd

Directors' Report for the Period from 1 October 2024 to 31 October 2025

The directors present their report and the financial statements for the period from 1 October 2024 to 31 October 2025.

Incorporation

The company was incorporated on 1 October 2024 and commenced trading on 29 November 2024

Director of the company

The director who held office during the period was as follows:

Mr P J Moody (appointed 1 October 2024)

The following director was appointed after the period end:

Miss A Hester (appointed 14 January 2026)

Going concern

The financial statements have been prepared on a going concern basis

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 16 March 2026 and signed on its behalf by:
 

......................................... Mr P J Moody Director

RSM Inns Ltd

(Registration number: 15990222)
Balance Sheet as at 31 October 2025

	Note	2025 £
Fixed assets
Intangible assets	4	89,999
Tangible assets	5	31,291
		121,290
Current assets
Stocks	6	24,878
Debtors	7	40,613
Cash at bank and in hand		10,406
		75,897
Creditors: Amounts falling due within one year	8	(134,912)
Net current liabilities		(59,015)
Total assets less current liabilities		62,275
Creditors: Amounts falling due after more than one year	8	(183,942)
Net liabilities		(121,667)
Capital and reserves
Called up share capital		1
Retained earnings		(121,668)
Shareholders' deficit		(121,667)

RSM Inns Ltd

(Registration number: 15990222)
Balance Sheet as at 31 October 2025 (continued)

For the financial period ending 31 October 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 period 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.

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 director has not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 16 March 2026 and signed on its behalf by:
 

......................................... Mr P J Moody Director

RSM Inns Ltd

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 October 2025

1	General information

The company is a private company limited by share capital incorporated in England and Wales registration number: 15990222.

The address of its registered office is:
51 St. John Street
Ashbourne
Derbyshire
DE6 1GP
England

These financial statements were authorised for issue by the Board on 16 March 2026.

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 is £ sterling.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services 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.

RSM Inns Ltd

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 October 2025 (continued)

2	Accounting policies (continued)

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
Plant and machinery	20% reducing balance
Fixtures and fittings	20% reducing balance
Office equipment	33.33% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10 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.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

RSM Inns Ltd

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 October 2025 (continued)

2	Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 32.

RSM Inns Ltd

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 October 2025 (continued)

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
Additions acquired separately	99,999	99,999
At 31 October 2025	99,999	99,999
Amortisation
Amortisation charge	10,000	10,000
At 31 October 2025	10,000	10,000
Carrying amount
At 31 October 2025	89,999	89,999

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Plant and machinery £	Total £
Cost or valuation
Additions	1	8,247	29,393	37,641
At 31 October 2025	1	8,247	29,393	37,641
Depreciation
Charge for the period	-	963	5,387	6,350
At 31 October 2025	-	963	5,387	6,350
Carrying amount
At 31 October 2025	1	7,284	24,006	31,291

Included within the net book value of land and buildings above is £1 in respect of long leasehold land and buildings.
 

6

Stocks

	2025 £
Stock	24,878

RSM Inns Ltd

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 October 2025 (continued)

7

Debtors

Current	2025 £
Trade debtors	793
Prepayments	15,445
Other debtors	24,375
	40,613

RSM Inns Ltd

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 October 2025 (continued)

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £
Due within one year
Loans and borrowings	9	13,393
Trade creditors		10,360
Taxation and social security		36,115
Accruals and deferred income		69,926
Other creditors		5,118
		134,912