Registration number: 15893203

Rambling Inns Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Rambling Inns Ltd

(Registration number: 15893203)
Balance Sheet as at 31 August 2025

	Note	2025 £
Fixed assets
Tangible assets	4	25,330
Current assets
Stocks	5	14,700
Debtors	6	28,468
Cash at bank and in hand		48,666
		91,834
Creditors: Amounts falling due within one year	7	(144,750)
Net current liabilities		(52,916)
Net liabilities		(27,586)
Capital and reserves
Called up share capital		2
Retained earnings		(27,588)
Shareholders' deficit		(27,586)

For the financial period ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 July 2026 and signed on its behalf by:
 

......................................... Mr A D Fergus Director

Rambling Inns Ltd

Notes to the Unaudited Financial Statements for the Period from 12 August 2024 to 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
12 Badgers Drive
Wantage
Oxfordshire
OX12 9WJ

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Rambling Inns Ltd

Notes to the Unaudited Financial Statements for the Period from 12 August 2024 to 31 August 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	25% Reducing Balance
Office Equipment	20% Reducing Balance
Fixtures & Fittings	20% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 16.

Rambling Inns Ltd

Notes to the Unaudited Financial Statements for the Period from 12 August 2024 to 31 August 2025

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Total £
Cost or valuation
Additions	25,795	4,689	101	30,585
At 31 August 2025	25,795	4,689	101	30,585
Depreciation
Charge for the period	4,729	519	7	5,255
At 31 August 2025	4,729	519	7	5,255
Carrying amount
At 31 August 2025	21,066	4,170	94	25,330

5

Stocks

	2025 £
Other inventories	14,700

6

Debtors

Current	2025 £
Prepayments	10,000
Other debtors	18,468
	28,468

Rambling Inns Ltd

Notes to the Unaudited Financial Statements for the Period from 12 August 2024 to 31 August 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £
Due within one year
Loans and borrowings	8	28,890
Trade creditors		56,548
Taxation and social security		28,451
Other creditors		30,861
		144,750