Woodland Inns Limited - Filleted accounts

Woodland Inns Limited
Registered number:		03886922
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		43,856			31,956

Current assets
Stocks		36,738			23,638
Debtors	4	30,990			40,271
Cash at bank and in hand		392,722			514,487
		460,450			578,396

Creditors: amounts falling due within one year	5	(279,551)			(273,426)

Net current assets			180,899			304,970

Total assets less current liabilities			224,755			336,926

Creditors: amounts falling due after more than one year	6		-			(10,758)

Provisions for liabilities			(7,678)			(4,588)


Net assets			217,077			321,580

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			216,077			320,580

Shareholders' funds			217,077			321,580

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Mr. T. A. Shortall
Director
Approved by the board on 15 July 2026

Woodland Inns Limited
Notes to the Accounts
for the year ended 31 December 2025

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Turnover
	Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Plant and machinery			25% straight line
	Motor Vehicles			25% straight line
	Leasehold buildings			over the period of the lease

	Stocks
	Stock is valued at the lower of cost and net realisable value.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.






	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	The company contributes to individual personal pension arrangements.

2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					56		55


3	Tangible fixed assets
		Leasehold buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	1,238,623		397,889		-		1,636,512
	Additions	20,041		32,347		-		52,388
	At 31 December 2025	1,258,664		430,236		-		1,688,900

	Depreciation
	At 1 January 2025	1,238,623		365,933		-		1,604,556
	Charge for the year	20,041		20,447		-		40,488
	At 31 December 2025	1,258,664		386,380		-		1,645,044


	Net book value
	At 31 December 2025	-		43,856		-		43,856
	At 31 December 2024	-		31,956		-		31,956














	Leasehold buildings:					2025		2024
£							£
	Historical cost					860,024		839,983
	Cumulative depreciation based on historical cost					860,024		839,983
						-		-

	Leasehold land and buildings were valued at open market value, as a trading entity, on 5 August 2004 by an independent professional valuer.


4	Debtors					2025		2024
£							£

	Trade debtors					10,613		7,818
	Other debtors					20,377		32,453
						30,990		40,271


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					-		10,000
	Trade creditors					143,240		50,334
	Other taxes and social security costs					131,685		178,574
	Other creditors					4,626		34,518
						279,551		273,426


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		10,758




7	Share capital	Nominal		2025		2025		2024
Value			Number		£		£
	Allotted, called up and fully paid: Ordinary shares	£1 each		1,000		1,000		1,000












8	Related party transactions

	The company had the following transactions with related parties during the period:

	A) Rent of £150,000 (2024: £150,000) paid to Lextor Limited, a company registered in the Isle of Man. The directors have a beneficial interest in this company and rent has been charged at open market value.

9	Controlling party

	The company is under the control of the directors.

10	Other information

	Woodland Inns Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Gate,
	Barnet Road,
	Barnet,
	Hertfordshire,
	EN5 3LA.

	Its place of business is at the following address:
	The Gate,
	Barnet Road,
	Barnet,
	Hertfordshire EN5 3LA.