REGISTERED NUMBER: 06763957 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Enlighten Inns Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S J Guest

N Jewell

REGISTERED OFFICE:

26a Fore Street

St Marychurch

Torquay

Devon

TQ1 4LY

REGISTERED NUMBER:

06763957 (England and Wales)

ACCOUNTANTS:

A C Mole LLP

Stafford House

Blackbrook Park Avenue

Taunton

Somerset

TA1 2PX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

396,570

412,188

Investment property

6

747,280

747,280

1,143,850

1,159,468

CURRENT ASSETS

Stocks

33,092

32,261

Debtors

7

158,806

129,809

Cash at bank

923,281

779,496

1,115,179

941,566

CREDITORS

Amounts falling due within one year

8

276,248

172,920

NET CURRENT ASSETS

838,931

768,646

TOTAL ASSETS LESS CURRENT LIABILITIES

1,982,781

1,928,114

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,981,781

1,927,114

1,982,781

1,928,114

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by:

S J Guest - Director

1.	STATUTORY INFORMATION

Enlighten Inns 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

Straight line over 50 years

Fixtures and fittings

-

Straight line over 15 years

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 4 years

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 or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

397,507

AMORTISATION

At 1 February 2025

and 31 January 2026

397,507

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

and 31 January 2026

598,684

227,101

11,500

8,658

845,943

DEPRECIATION

At 1 February 2025

192,535

222,597

9,965

8,658

433,755

Charge for year

11,974

4,504

(860

)

-

15,618

At 31 January 2026

204,509

227,101

9,105

8,658

449,373

NET BOOK VALUE

At 31 January 2026

394,175

-

2,395

-

396,570

At 31 January 2025

406,149

4,504

1,535

-

412,188

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

747,280

NET BOOK VALUE

At 31 January 2026

747,280

At 31 January 2025

747,280

There has been no valuation of investment property by an independent valuer. The directors have valued the investment property in accordance with the company accounting policies and has been derived from observable current market prices for comparable real estate.

Historic cost

If the investment property had been accounted for under the cost accounting rules, the property would have been measured at £747,280.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

84,965

52,690

Other debtors

5,154

4,075

Prepayments and accrued income

68,687

73,044

158,806

129,809

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

76,662

83,353

Tax

48,735

8,237

Social security and other taxes

26,170

25,458

Other creditors

600

600

Directors' current accounts

3,990

499

Accruals and deferred income

120,091

54,773

276,248

172,920

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

68,500

106,100

Between one and five years

274,000

424,400

In more than five years

45,667

214,433

388,167

744,933