Le Bouchon Hotel Limited - Filleted accounts

Registered number

07768091

Le Bouchon Hotel Limited

Filleted Accounts

31 December 2025

Le Bouchon Hotel Limited
Registered number:		07768091
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		153,828			163,250

Current assets
Stocks		25,000			27,000
Debtors	4	24,852			13,657
Cash at bank and in hand		21,248			2,110
		71,100			42,767

Creditors: amounts falling due within one year	5	(240,518)			(215,016)

Net current liabilities			(169,418)			(172,249)

Total assets less current liabilities			(15,590)			(8,999)

Creditors: amounts falling due after more than one year	6		(1,372,773)			(1,258,323)



Net liabilities			(1,388,363)			(1,267,322)

Capital and reserves
Called up share capital			150			150
Profit and loss account			(1,388,513)			(1,267,472)

Shareholders' funds			(1,388,363)			(1,267,322)

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.




J W Kiernan			S J Loveday
Director			Director
Approved by the board on 28 July 2026

Le Bouchon Hotel 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 (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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:

	Leasehold property improvements			5% reducing balance basis
	Plant and machinery			15% to 20% reducing balance basis
	Fixtures, fittings, tools and equipment			10% reducing balance basis
	Motor Vehicles			20% reducing balance basis

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					27		29


3	Tangible fixed assets
		Leasehold property improvements		Furniture and equipment		Fixtures and fittings		Total
£			£		£		£
	Cost
	At 1 January 2025	34,714		395,984		92,112		522,810
	Additions	-		12,005		-		12,005
	At 31 December 2025	34,714		407,989		92,112		534,815

	Depreciation
	At 1 January 2025	9,724		284,589		65,247		359,560
	Charge for the year	1,260		17,475		2,692		21,427
	At 31 December 2025	10,984		302,064		67,939		380,987

	Net book value
	At 31 December 2025	23,730		105,925		24,173		153,828
	At 31 December 2024	24,990		111,395		26,865		163,250


4	Debtors					2025		2024
£							£

	Trade debtors					12,020		7,712
	Prepayments					12,832		5,945
						24,852		13,657


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

	Trade creditors					110,187		72,236
	Group company - The Maldon Garden Centre Ltd					6,995		240
	Group company - Essex Restaurants Ltd					-		-
	Directors loan account					21,386		45,388
	Other taxes and social security costs					70,538		63,328
	Loan - Shire Leasing PLC					19,422		20,000
	Other creditors					11,990		13,824
						240,518		215,016


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

	Loan - Shire Leasing PLC					54,806		63,189
	Loan from J K Holdings Ltd (Parent company)					1,317,967		1,170,134
	Other Loans - Director - John Kiernan					-		25,000
						1,372,773		1,258,323


7	Other financial commitments					2025		2024
£							£

	At the year end the company had annual commitments under non-cancellable operating leases as follows:					-		168,392


8	Related party transactions

	J K Holdings Ltd & John Kiernan
	At 31 December 2025 Le Bouchon Hotel Ltd owed to J K Holdings Ltd £1,317,967 (2024: £1,170,134). The company will continue to receive financial support from J K Holdings Ltd and J W Kiernan (director) for the foreseeable future, as the Balance Sheet showed Net Liabilities at 31/12/2025.


9	Controlling party

	The Company is under the control of J K Holdings Ltd, by virtue of it's ownership of 80% of the issued Ordinary share capital.


10	Rent of Premises

	Rent of £40,000 per annum is payable for use of the premises. Of this amount 62% is due to the Holding Company and 38% is due to the Directors Pension Fund. The Lease term is five years from March 2023.


11	Registration of Charge

	A Fixed and Floating Charge was registered against the Company assets by Nat-West Bank PLC on 3 September 2014.


12	Other information

	Le Bouchon Hotel Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Victoria House
	88 The Causeway
	Maldon
	Essex
	CM9 4LL