Company registration number 09418724 (England and Wales)
LAYER MARNEY PUB THREE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
LAYER MARNEY PUB THREE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
LAYER MARNEY PUB THREE LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
497,171
511,797
Current assets
Stocks
10,925
8,735
Debtors
5
10,672
11,892
Cash at bank and in hand
42,666
31,208
64,263
51,835
Creditors: amounts falling due within one year
6
(37,909)
(41,992)
Net current assets
26,354
9,843
Net assets
523,525
521,640
Capital and reserves
Called up share capital
7
1
1
Profit and loss reserves
523,524
521,639
Total equity
523,525
521,640

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 24 June 2026 and are signed on its behalf by:
Mrs C M Compton
Director
Company registration number 09418724 (England and Wales)
LAYER MARNEY PUB THREE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 2 -
1
Accounting policies
Company information

Layer Marney Pub Three Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/O Streets, Orderly House, Dragoon Road, Colchester, CO2 7FU. The principal place of business is The Layer Fox, 2 Malting Green Road, Layer de la Haye, Colchester, CO2 0JH.

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
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
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:

Land and buildings Freehold
2% straight line
Kitchen equipment
20% straight line
Fixtures, fittings and office equipment
33% straight line and 10% reducing balance

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.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

LAYER MARNEY PUB THREE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

Basic financial instruments are initially recognised at transaction value and subsequently measured at amortised cost.

Basic financial instruments are initially recognised at transaction value and subsequently measured at amortised cost. Financial assets comprise cash at bank and in hand, together with trade and other debtors. A specific provision is made for debts for which recoverability is in doubt. Cash at bank and in hand is defined as all cash held in instant access bank accounts and used as working capital. Financial liabilities held at amortised cost comprise all creditors except social security and other taxes, deferred income and provisions.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2026
2025
Number
Number
Total
16
15
LAYER MARNEY PUB THREE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 4 -
4
Tangible fixed assets
Land and buildings Freehold
Kitchen equipment
Fixtures, fittings and office equipment
Total
£
£
£
£
Cost
At 1 February 2025 and 31 January 2026
629,287
58,625
27,071
714,983
Depreciation and impairment
At 1 February 2025
123,713
54,976
24,497
203,186
Depreciation charged in the year
12,586
730
1,310
14,626
At 31 January 2026
136,299
55,706
25,807
217,812
Carrying amount
At 31 January 2026
492,988
2,919
1,264
497,171
At 31 January 2025
505,574
3,649
2,574
511,797
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
-
0
103
Other debtors
10,672
11,789
10,672
11,892
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
6,509
9,378
Amounts owed to group undertakings
3,549
3,017
Taxation and social security
18,393
12,611
Other creditors
9,458
16,986
37,909
41,992
7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary share of £1 each
1
1
1
1
LAYER MARNEY PUB THREE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 5 -
8
Parent company

The ultimate parent company is Layer Marney Pubs Limited, a company registered in England and Wales.

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