REGISTERED NUMBER: 09948820 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

The Highwayman Cafe Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P J Rhodes

REGISTERED OFFICE:

Fourth Milestone Cottage

Malton Road

Stockton On The Forest

York

North Yorkshire

YO32 9TL

REGISTERED NUMBER:

09948820 (England and Wales)

ACCOUNTANTS:

Beckingtons

2 Clifton Moor Business

Village

James Nicolson Link

York

North Yorkshire

YO30 4XG

FIXED ASSETS

Intangible assets

4

-

4,000

Tangible assets

5

844,226

838,337

844,226

842,337

CURRENT ASSETS

Stocks

3,270

3,150

Debtors

6

76

702

Cash at bank and in hand

26,448

23,797

29,794

27,649

CREDITORS

Amounts falling due within one year

7

71,407

73,399

NET CURRENT LIABILITIES

(41,613

)

(45,750

)

TOTAL ASSETS LESS CURRENT LIABILITIES

802,613

796,587

CREDITORS

Amounts falling due after more than one year

8

367,556

422,510

NET ASSETS

435,057

374,077

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

435,055

374,075

SHAREHOLDERS' FUNDS

435,057

374,077

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 7 October 2026 and were signed by:

P J Rhodes - Director

1.	STATUTORY INFORMATION

The Highwayman Cafe 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, 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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 9 (2025 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

40,000

AMORTISATION

At 1 March 2025

36,000

Charge for year

4,000

At 28 February 2026

40,000

NET BOOK VALUE

At 28 February 2026

-

At 28 February 2025

4,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 March 2025

823,942

1,350

45,060

1,950

872,302

Additions

-

8,123

2,648

-

10,771

At 28 February 2026

823,942

9,473

47,708

1,950

883,073

DEPRECIATION

At 1 March 2025

-

781

32,534

650

33,965

Charge for year

-

2,173

2,276

433

4,882

At 28 February 2026

-

2,954

34,810

1,083

38,847

NET BOOK VALUE

At 28 February 2026

823,942

6,519

12,898

867

844,226

At 28 February 2025

823,942

569

12,526

1,300

838,337

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

-

63

Other debtors

76

639

76

702

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

29,955

36,506

Trade creditors

2,045

3,248

Taxation and social security

32,760

29,387

Other creditors

6,647

4,258

71,407

73,399

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

217,556

247,510

Other creditors

150,000

175,000

367,556

422,510

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

2

Ordinary

£1

2

2