REGISTERED NUMBER: 07071101 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Distinctive Inns Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Bull

R Tunaley

REGISTERED OFFICE:

50 Osmaston Road

Derby

DE1 2HU

REGISTERED NUMBER:

07071101 (England and Wales)

ACCOUNTANTS:

Mabe Allen LLP

Chartered Accountants

50 Osmaston Road

Derby

DE1 2HU

FIXED ASSETS

Tangible assets

5

778,729

444,169

CURRENT ASSETS

Stocks

129,661

69,856

Debtors

6

177,055

48,316

Cash at bank

635,717

714,636

942,433

832,808

CREDITORS

Amounts falling due within one year

7

801,192

622,477

NET CURRENT ASSETS

141,241

210,331

TOTAL ASSETS LESS CURRENT LIABILITIES

919,970

654,500

CREDITORS

Amounts falling due after more than one year

8

(505,939

)

-

PROVISIONS FOR LIABILITIES

(191,822

)

(107,554

)

NET ASSETS

222,209

546,946

CAPITAL AND RESERVES

Called up share capital

10

2

2

Capital redemption reserve

1

1

Retained earnings

222,206

546,943

SHAREHOLDERS' FUNDS

222,209

546,946

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2026 and were signed on its behalf by:

J Bull - Director

R Tunaley - Director

1.	STATUTORY INFORMATION

Distinctive Inns Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

15% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks

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

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss.

Provisions

Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that the outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 165 (2025 - 109 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

1,242,494

Additions

475,093

At 31 March 2026

1,717,587

DEPRECIATION

At 1 April 2025

798,325

Charge for year

140,533

At 31 March 2026

938,858

NET BOOK VALUE

At 31 March 2026

778,729

At 31 March 2025

444,169

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

177,055

48,316

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

129,600

70,000

Trade creditors

361,607

199,472

Taxation and social security

229,888

317,417

Other creditors

80,097

35,588

801,192

622,477

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

430,939

-

Other creditors

75,000

-

505,939

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

560,539

70,000

The bank loans are partly secured by personal guarantees given by the directors.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

£1

2

2

11.	OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £3,859,281 (2025 - £1,243,887).