REGISTERED NUMBER: 07725345 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

THE SWAN INN (ESSEX) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C M Ward

REGISTERED OFFICE:

c/o CBHC Ltd, Steeple House

Suite 3, FIrst Floor

Church Lane

Chelmsford

Essex

CM1 1NH

REGISTERED NUMBER:

07725345 (England and Wales)

ACCOUNTANTS:

CBHC Limited

Suite 3, Steeple House

Church Lane

Chelmsford

Essex

CM1 1NH

FIXED ASSETS

Tangible assets

4

58,531

52,813

CURRENT ASSETS

Stocks

8,950

8,950

Debtors

5

5,214

3,521

Cash at bank and in hand

16,049

7,241

30,213

19,712

CREDITORS

Amounts falling due within one year

6

152,634

144,046

NET CURRENT LIABILITIES

(122,421

)

(124,334

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(63,890

)

(71,521

)

CREDITORS

Amounts falling due after more than one year

7

16,397

16,942

NET LIABILITIES

(80,287

)

(88,463

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(80,288

)

(88,464

)

(80,287

)

(88,463

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 August 2026 and were signed by:

C M Ward - Director

1.	STATUTORY INFORMATION

The Swan Inn (Essex) Limited 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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.

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 Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

At the balance sheet date, the company's liabilities were in excess of their assets. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and have therefore adopted the going concern basis in preparing these financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

81,202

Additions

14,933

At 31 August 2025

96,135

DEPRECIATION

At 1 September 2024

28,389

Charge for year

9,215

At 31 August 2025

37,604

NET BOOK VALUE

At 31 August 2025

58,531

At 31 August 2024

52,813

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Other debtors

5,214

3,521

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans and overdrafts

-

10,200

Trade creditors

10,476

1,394

Taxation and social security

21,337

9,735

Other creditors

120,821

122,717

152,634

144,046

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans

16,397

16,332

Other creditors

-

610

16,397

16,942

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the director Mr C Ward was owed £118,813 (2024: £110,787 owed by the company).