Mentor Inns LLP - Period Ending 2026-03-31

Registration number: OC306219

Mentor Inns LLP

Annual Report and Unaudited Financial Statements

for the period from 1 January 2025 to 31 March 2026

Mentor Inns LLP

Contents

Limited liability partnership information	1
Members' Report	2
Financial Statements	3 to 8
Profit and Loss Account	3
Balance Sheet	4
Notes to the Financial Statements	6

Mentor Inns LLP

Limited liability partnership information

Designated members

J R Davy

Sanrock Limited

Registered office

21 Navigation Business Village
Navigation Way
Ashton-on-Ribble
Preston
Lancashire
PR2 2YP

Mentor Inns LLP

Members' Report for the period from 1 January 2025 to 31 March 2026

The members present their report and the unaudited financial statements for the period from 1 January 2025 to 31 March 2026.

Designated members

The members who held office during the period were as follows:

J R Davy

Sanrock Limited

Members' drawings and the subscription and repayment of members' capital

The LLP's drawings policy allows each member to draw out of the parnership in accordance with their entitlement to their share of profits. If drawings are paid to members in excess of their entitlement this is paid back immediately. All payments are subject to the cash requirements of the LLP.

The members are entitled to the LLP's capital in the same proportions as the initial capital. No subsequent payment of capital by a member will affect their entitlement to the capital of the LLP. Any capital lost will be treated as reducing the entitlement of the members to the capital in the same proportions they originally contributed.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006, as applied to limited liability partnerships.

Approved by the Board on 25 September 2026 and signed on its behalf by:

.........................................
J R Davy
Designated member

Mentor Inns LLP

Profit and Loss Account for the Period from 1 January 2025 to 31 March 2026

	1 January 2025 to 31 March 2026 £	Year ended 31 December 2024 £
Turnover	-	-
Administrative expenses	(3,313)	(2,132)
Operating loss	(3,313)	(2,132)
Loss for the period before members' remuneration and profit shares	(3,313)	(2,132)
Members' remuneration charged as an expense	3,313	2,132
Profit/(loss) for the period available for discretionary division among members	-	-

Turnover and operating profit derive wholly from continuing operations.

The limited liability partnership has no recognised gains or losses for the period other than the results above.

Mentor Inns LLP

(Registration number: OC306219)
Balance Sheet as at 31 March 2026

	Note	2026 £	2024 £
Current assets
Debtors	3	17,681	17,665
Cash and short-term deposits		199	2,514
		17,880	20,179
Creditors: Amounts falling due within one year	4	(6,547)	(5,533)
Net assets attributable to members		11,333	14,646
Represented by:
Loans and other debts due to members
Members' capital classified as a liability		11,233	14,546
Members’ other interests
Members' capital classified as equity		100	100
		11,333	14,646
Total members' interests
Loans and other debts due to members		11,233	14,546
Equity		100	100
		11,333	14,646

For the period ending 31 March 2026 the limited liability partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied to limited liability partnerships, relating to small entities.

These financial statements have been prepared in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The members acknowledge their responsibilities for complying with the requirements of the Act, as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 with respect to accounting records and the preparation of accounts.

Mentor Inns LLP

(Registration number: OC306219)
Balance Sheet as at 31 March 2026

The financial statements of Mentor Inns LLP (registered number OC306219) were approved by the Board and authorised for issue on 25 September 2026. They were signed on behalf of the limited liability partnership by:

.........................................
J R Davy
Designated member

Mentor Inns LLP

Notes to the Financial Statements for the Period from 1 January 2025 to 31 March 2026

1	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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

General information and basis of accounting

The limited liability partnership is incorporated in the United Kingdom under the Limited Liability Partnership Act 2000. The address of the registered office is given on the limited liability partnership information page.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Financial Reporting Standard 102 (FRS 102) issued by the Financial Reporting Council and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships (issued January 2017).

The functional currency of Mentor Inns LLP is considered to be pounds sterling because that is the currency of the primary economic environment in which the limited liability partnership operates.

Members' remuneration and division of profits

Members' fixed shares of profits (excluding discretionary fixed share bonuses) and interest earned on members' balances are automatically allocated and, are treated as members' remuneration charged as an expense to the profit and loss account in arriving at profit available for discretionary division among members.

Taxation

The taxation payable on the partnership's profits is the personal liability of the members, although payment of such liabilities is administered by the partnership on behalf of its members. Consequently, neither partnership taxation nor related deferred taxation is accounted for in these financial statements. Sums set aside in respect of members' tax obligations are included in the balance sheet within loans and other debts due to members, or are set against amounts due from members as appropriate.

Mentor Inns LLP

Notes to the Financial Statements for the Period from 1 January 2025 to 31 March 2026

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.

Financial instruments

The LLP only has basic financial assets and liabilities and does not enter into financing transactions. They are measured initially at transaction price and subsequently at amoritised cost, being transaction price less amounts settled (in respect of debtors) and any impairment losses.

Mentor Inns LLP

Notes to the Financial Statements for the Period from 1 January 2025 to 31 March 2026

2	Particulars of employees

The average number of persons employed by the limited liability partnership during the period was 2 (2024 - 2).

3

Debtors

	31 March 2026 £	31 December 2024 £
Other debtors	17,681	17,665
	17,681	17,665

4	Creditors: Amounts falling due within one year

	31 March 2026 £	31 December 2024 £
Trade creditors	107	95
Accruals and deferred income	1,090	88
Other creditors	5,350	5,350
	6,547	5,533