Registration number: 03788766 (England & Wales)

Barrington Inns Limited

(Registration number: 03788766)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	4	1,200,000	1,200,000
Creditors: Amounts falling due within one year	5	(821,595)	(716,776)
Net assets		378,405	483,224
Capital and reserves
Called up share capital		2	2
Retained earnings		378,403	483,222
Shareholders' funds		378,405	483,224

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 July 2026
 

P S Roberts
Director

Barrington Inns Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1

General information

The company is a private company limited by share capital, incorporated in the United Kingdom.

The address of its registered office is:
The Coach House
Gaol Street
Hereford
HR1 2HU

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 for, where disclosed in these accounting policies, certain items that are shown at fair value.

The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.

Summary of disclosure exemptions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Judgements

No significant judgements have been made by management in preparing these financial statements.

Key sources of estimation uncertainty

No key sources of estimation uncertainty have been identified by management in preparing these financial statements other than those detailed in these accounting policies.

Revenue recognition

Turnover represents rental income from the Company's portfolio of investment properties, recharged utility and related costs, arising from operating leases, excluding VAT. The Company recognises such revenue on a straight line accruals basis.

Tax

The tax expense for the period comprises current corporation tax only. Tax is recognised in the profit and loss account, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit and loss.

Barrington Inns Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Financial instruments

Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, 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. Where shares are issued, any component that creates a financial liability of the company is presented as a liability on the balance sheet. The corresponding dividends relating to the liability component are charged as interest expenses in the profit and loss account.

 Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

 Impairment
Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4

Investment properties

	£
At 1 November 2024 and 31 October 2025	1,200,000

Investment properties with a carrying amount of £1,200,000 were valued at 3 November 2020 by McCartneys LLP, independent valuers not connected with the company, on a market value basis. The valuation conforms to International Valuation Standards and was based on recent market transactions on arm's length terms for similar properties. The director has reviewed the market value of the property and consider the market value to not be significantly different from its current book value.

Investment properties are carried at valuation. If investment properties were measured using the cost model, the carrying amount would have been £2,177,474 (2024 - £2,177,474).

5

Creditors

	2025 £	2024 £
Due within one year
Amounts due to related parties	796,898	681,822
Other creditors	24,697	34,954
	821,595	716,776

6

Parent and ultimate parent undertaking

The company's immediate parent is C F Roberts (Holdings) Limited, incorporated in England and Wales.

The ultimate parent is Third Generation Investments Limited, incorporated in England and Wales.