Company registration number 09184182 (England and Wales)
The Rose & Crown Hotel (Operations) Ltd
Unaudited Financial Statements
For the year ended 31 July 2025
The Rose & Crown Hotel (Operations) Ltd
Contents
Page
Statement of financial position
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 7
The Rose & Crown Hotel (Operations) Ltd
Statement Of Financial Position
As at 31 July 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
53,280
44,000
Current assets
Stocks
22,614
17,655
Debtors
4
159,278
179,612
Cash at bank and in hand
37,199
24,569
219,091
221,836
Creditors: amounts falling due within one year
5
(437,210)
(363,427)
Net current liabilities
(218,119)
(141,591)
Total assets less current liabilities
(164,839)
(97,591)
Creditors: amounts falling due after more than one year
6
(9,420)
(19,167)
Net liabilities
(174,259)
(116,758)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(174,260)
(116,759)
Total equity
(174,259)
(116,758)
The Rose & Crown Hotel (Operations) Ltd
Statement Of Financial Position (continued)
As at 31 July 2025
31 July 2025
- 2 -

For the financial year ended 31 July 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 director acknowledges his 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 director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 29 June 2026
Mr S M S Jones
Director
Company registration number 09184182 (England and Wales)
The Rose & Crown Hotel (Operations) Ltd
Statement of changes in equity
For the year ended 31 July 2025
- 3 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 August 2023
1
(70,945)
(70,944)
Year ended 31 July 2024:
Loss and total comprehensive income
-
(45,814)
(45,814)
Balance at 31 July 2024
1
(116,759)
(116,758)
Year ended 31 July 2025:
Loss and total comprehensive income
-
(57,501)
(57,501)
Balance at 31 July 2025
1
(174,260)
(174,259)
The Rose & Crown Hotel (Operations) Ltd
Notes to the financial statements
For the year ended 31 July 2025
- 4 -
1
Accounting policies
Company information

The Rose & Crown Hotel (Operations) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 520-522 Moseley Road, Birmingham, West Midlands, United Kingdom, B12 9AE.

1.1
Basis of preparation

These financial statements are prepared on the going concern basis. The directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future since they are confident that support from the parent undertaking will continue to be provided to enable the company to pay its liabilities as they fall due.

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
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

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:

Plant and equipment
25% on reducing balance
Fixtures and fittings
25% on reducing balance
Computers
25% on 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
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.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

The Rose & Crown Hotel (Operations) Ltd
Notes to the financial statements (continued)
For the year ended 31 July 2025
1
Accounting policies
(Continued)
- 5 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

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

2
Employees

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

2025
2024
Number
Number
Total
40
40
The Rose & Crown Hotel (Operations) Ltd
Notes to the financial statements (continued)
For the year ended 31 July 2025
- 6 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2024
162,985
Additions
27,043
At 31 July 2025
190,028
Depreciation and impairment
At 1 August 2024
118,985
Depreciation charged in the year
17,763
At 31 July 2025
136,748
Carrying amount
At 31 July 2025
53,280
At 31 July 2024
44,000
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
10,518
28,489
Corporation tax recoverable
-
0
1,615
Amounts owed by group undertakings
77,957
77,957
Other debtors
70,803
71,551
159,278
179,612
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
10,000
10,000
Trade creditors
226,781
157,471
Taxation and social security
142,143
121,785
Other creditors
58,286
74,171
437,210
363,427
The Rose & Crown Hotel (Operations) Ltd
Notes to the financial statements (continued)
For the year ended 31 July 2025
- 7 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
9,420
19,167
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