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Registered number: 05920948 ABBEYDALE INNS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
ABBEYDALE INNS LIMITED REGISTERED NUMBER: 05920948 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | - |  | -
Tangible assets | 5 |  | 93,487 |  | 99,656
|  |  | 93,487 |  | 99,656
Current assets |  |  |  |  |
Stocks |  | 15,208 |  | 17,487 |
Debtors: amounts falling due within one year | 6 | 11,945 |  | 9,120 |
Cash at bank and in hand |  | 43,395 |  | 92,203 |
|  | 70,548 |  | 118,810 |
Creditors: amounts falling due within one year | 7 | (155,185) |  | (128,962) |
Net current liabilities |  |  | (84,637) |  | (10,152)
Total assets less current liabilities |  |  | 8,850 |  | 89,504
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 |  | (4,560) |  | (4,108)
Net assets |  |  | 4,290 |  | 85,396
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 4,289 |  | 85,395
|  |  | 4,290 |  | 85,396
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ABBEYDALE INNS LIMITED REGISTERED NUMBER: 05920948 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 August 2026.
T D Grattidge
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
ABBEYDALE INNS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Abbeydale Inns Limited is a private Company limited by shares, incorporated in England and Wales (registered number: 05920948). Its registered office is Unit 8, Aizlewood Road, Sheffield, South Yorkshire, S8 0YX. The principal activity of the Company throughout the year continued to be that of publicans. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The Company's functional and presentation currency is pounds sterling. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Statement of Income and Retained Earnings over its useful economic life, which is five years. Page 3
ABBEYDALE INNS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows. The depreciation rates used are:
|  |  |  | Land and buildings | - | 10% | Reducing balance
|  |  |  | Fixtures and fittings | - | 25% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings.
| 2.5 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each Balance Sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of Income and Retained Earnings.
| 2.6 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Page 4
ABBEYDALE INNS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.7 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to the Statement of Income and Retained Earnings on a straight line basis over the lease term.
| 2.8 | Pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the Statement of Income and Retained Earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.9 | Current and deferred taxation
Tax is recognised in the Statement of Income and Retained Earnings. The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that: The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
3. | Employees
| The average monthly number of employees, including directors, during the year was 42 (2025 - 39).
Page 5
ABBEYDALE INNS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Intangible assets
|  | Goodwill
|  | £
| At 1 April 2025 | 15,683
| At 31 March 2026 | 15,683
| At 1 April 2025 | 15,683
| At 31 March 2026 | 15,683
| Net book value |
| At 31 March 2026 | -
| At 31 March 2025 | -
Page 6
ABBEYDALE INNS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Tangible fixed assets
|  | Land and buildings | Fixtures and fittings | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 April 2025 | 179,793 | 126,179 | 305,972
| Additions | - | 11,394 | 11,394
| Disposals | - | (2,723) | (2,723)
| At 31 March 2026 | 179,793 | 134,850 | 314,643
| Depreciation |  |  |
| At 1 April 2025 | 98,737 | 107,579 | 206,316
| Charge for the year on owned assets | 8,077 | 8,015 | 16,092
| Disposals | - | (1,252) | (1,252)
| At 31 March 2026 | 106,814 | 114,342 | 221,156
| Net book value |  |  |
| At 31 March 2026 | 72,979 | 20,508 | 93,487
| At 31 March 2025 | 81,056 | 18,600 | 99,656
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 4,931 | 1,945
| Prepayments and accrued income | 7,014 | 7,175
|  | 11,945 | 9,120
Page 7
ABBEYDALE INNS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 47,642 | 49,229
| Amounts owed to group undertakings | 56,211 | 30,673
| Corporation tax | - | 4,784
| Other taxation and social security | 40,175 | 38,486
| Other creditors | 11,157 | 5,790
|  | 155,185 | 128,962
8. | Deferred taxation
|  | 2026 | 2025
|  | £ | £
| At beginning of year | 4,108 | 3,091
| Charged to the Statement of Income and Retained Earnings | 452 | 1,017
| At end of year | 4,560 | 4,108
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | 4,560 | 4,108
|  | 4,560 | 4,108
9. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £12,025 (2025: £12,076). Contributions totalling £nil (2025: £nil) were payable to the fund at the Balance Sheet date and are included in creditors. Page 8
ABBEYDALE INNS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
10. | Controlling party
Abbeydale Brewery Limited, a Company registered in England and Wales, owns 100% of the share capital of the Company. Sheffield Beerworks Eot Ltd is the beneficial owner of the shares in Abbeydale Brewery Limited.
Page 9