Company registration number 10059611 (England and Wales)
CAWDOR ARMS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CAWDOR ARMS LTD
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
CAWDOR ARMS LTD
STATEMENT OF FINANCIAL POSITION
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
28,963
34,836
Current assets
Stocks
22,245
17,183
Debtors
277,353
152,784
Cash at bank and in hand
272,789
416,514
572,387
586,481
Creditors: amounts falling due within one year
(348,693)
(423,141)
Net current assets
223,694
163,340
Total assets less current liabilities
252,657
198,176
Creditors: amounts falling due after more than one year
(840)
(613)
Provisions for liabilities
(7,241)
(8,709)
Net assets
244,576
188,854
Capital and reserves
Called up share capital
5
100
100
Profit and loss reserves
244,476
188,754
Total equity
244,576
188,854
CAWDOR ARMS LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 25 June 2026 and are signed on its behalf by:
Mrs L C G Morgan
Director
Company registration number 10059611 (England and Wales)
CAWDOR ARMS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Cawdor Arms Ltd is a private company limited by shares incorporated in England and Wales. The registered office is The Cawdor, 72 Rhosmaen Street, Llandeilo, United Kingdom, SA19 6EN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

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

Turnover is recognised at point of sale.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
33% on cost and 20% on cost
Motor vehicles
33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

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

CAWDOR ARMS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
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 statement of financial position date.

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.

1.7
Hire purchase and leasing commitments

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

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
47
60
CAWDOR ARMS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
3
Tangible fixed assets
Total
£
Cost
At 1 October 2024
187,637
Additions
7,581
Disposals
(9,520)
At 30 September 2025
185,698
Depreciation and impairment
At 1 October 2024
152,801
Depreciation charged in the year
13,454
Eliminated in respect of disposals
(9,520)
At 30 September 2025
156,735
Carrying amount
At 30 September 2025
28,963
At 30 September 2024
34,836
4
Finance lease obligations
2025
2024
Amounts due:
£
£
Within one year
1,150
809
After more than one year
840
613
1,990
1,422
2025
2024
Future minimum lease payments due:
£
£
Within one year
1,150
809
In two to five years
840
613
1,990
1,422

The hire purchase agreement is secured against the asset to which the finance relates.

5
Called up share capital
2025
2024
Ordinary share capital
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
CAWDOR ARMS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
6
Related party transactions

OTH Limited

Immediate parent company

During previous periods the company advanced money to the related party for working capital. During the year this advance was repaid and money was advanced to the company from the related party. At the end of the year the outstanding balance due to the related party was £40,020 (2024: £83,756 debtor). The advance is interest-free, unsecured and repayable on demand.

Cawdor Estates Ltd

Fellow subsidiary company

During previous periods the company advanced money to the related party for working capital. During the year further advances were made. At the end of the year the outstanding balance due to the company was £225,190 (2024: £2,555). The advance is interest-free, unsecured and repayable on demand.

During the year the company made a management charge of £35,000 to the related party (2024: £nil).

Cawdor Arms Property Ltd

Fellow subsidiary company

The company advances money to, and receives money from, the related party for working capital. At the end of the year the outstanding balance due to the related party was £nil (2024: £100). The advance is interest-free, unsecured and repayable on demand.

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