REGISTERED NUMBER: 07416245 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Bay Horse Inn(Hereford) Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Directors:

S N Sexton

Mrs J E Sexton

Registered office:

236 Kings Acre Road

Hereford

Herefordshire

HR4 0SD

Registered number:

07416245 (England and Wales)

Accountants:

Acre Accountancy Limited

Unit 2 Foley Works

Foley Trading Estate

Hereford

Herefordshire

HR1 2SF

FIXED ASSETS

Tangible assets

5

98,680

99,293

CURRENT ASSETS

Stocks

7,500

5,000

Debtors

6,196

6,657

Cash at bank and in hand

9,650

19,500

23,346

31,157

CREDITORS

Amounts falling due within one year

(81,128

)

(66,312

)

NET CURRENT LIABILITIES

(57,782

)

(35,155

)

TOTAL ASSETS LESS CURRENT LIABILITIES

40,898

64,138

CREDITORS

Amounts falling due after more than one year

(34,415

)

(60,716

)

PROVISIONS FOR LIABILITIES

(2,960

)

(2,979

)

NET ASSETS

3,523

443

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

3,423

343

SHAREHOLDERS' FUNDS

3,523

443

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 July 2026 and were signed on its behalf by:

S N Sexton - Director

1.	STATUTORY INFORMATION

Bay Horse Inn(Hereford) Ltd 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.

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.

Land and buildings

-

10% on cost

Plant and machinery etc

-

10% on cost

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 Profit and Loss Account, 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.

Financial instruments

Financial instruments are classified and accounted for according to the substance of the contractual arrangement. They are classified as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 17 ) .

5.	TANGIBLE FIXED ASSETS

Totals

£

Cost

At 1 November 2024

197,378

Additions

8,062

At 31 October 2025

205,440

Depreciation

At 1 November 2024

98,085

Charge for year

8,675

At 31 October 2025

106,760

Net book value

At 31 October 2025

98,680

At 31 October 2024

99,293

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/10/25

31/10/24

value:

£

£

100

Ordinary

1

100

100

7.	RELATED PARTY DISCLOSURES

Mr S N Sexton and Mrs J E Sexton are guarantors to the lease signed by the Company with Enterprise Inns.