Registration number: 08651045

The Bedford Hotel (LSA) Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

The Bedford Hotel (LSA) Ltd

Company Information

Directors

Mrs T Baker Mr C Baker

Registered office

307/313 Clifton Drive South Lytham St Annes Lancashire FY8 1HN

Accountants

Red Dot Accountants Ltd Chartered Accountants15 Olympic Court Whitehills Business Park Blackpool Lancashire FY4 5GU

The Bedford Hotel (LSA) Ltd

(Registration number: 08651045)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	1,089,496	1,101,060
Current assets
Stocks	5	18,250	15,300
Debtors	6	166,597	212,759
Cash at bank and in hand		329,208	194,293
		514,055	422,352
Creditors: Amounts falling due within one year	7	(281,139)	(290,891)
Net current assets		232,916	131,461
Total assets less current liabilities		1,322,412	1,232,521
Creditors: Amounts falling due after more than one year	7	(4,153)	(9,708)
Provisions for liabilities		(19,506)	(20,455)
Net assets		1,298,753	1,202,358
Capital and reserves
Called up share capital	8	745,560	745,560
Capital redemption reserve		424,540	424,540
Retained earnings		128,653	32,258
Shareholders' funds		1,298,753	1,202,358

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 October 2026 and signed on its behalf by:
 

......................................... Mr C Baker Director

The Bedford Hotel (LSA) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
307/313 Clifton Drive South
Lytham St Annes
Lancashire
FY8 1HN

These financial statements were authorised for issue by the Board on 19 October 2026.

2	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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when: the amount of revenue can be reliably measured;; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The Bedford Hotel (LSA) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	2% on cost
Motor vehicles	25% on reducing balance
Furniture and fittings	10% on reducing balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently reviewed for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

The Bedford Hotel (LSA) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 45 (2025 - 45).

The Bedford Hotel (LSA) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	1,128,406	218,492	57,748	1,404,646
Additions	-	-	18,998	18,998
Disposals	-	-	(17,998)	(17,998)
At 31 January 2026	1,128,406	218,492	58,748	1,405,646
Depreciation
At 1 February 2025	135,003	138,888	29,695	303,586
Charge for the year	6,568	7,960	10,340	24,868
Eliminated on disposal	-	-	(12,304)	(12,304)
At 31 January 2026	141,571	146,848	27,731	316,150
Carrying amount
At 31 January 2026	986,835	71,644	31,017	1,089,496
At 31 January 2025	993,403	79,604	28,053	1,101,060

5

Stocks

	2026 £	2025 £
Other inventories	18,250	15,300

6

Debtors

Current	2026 £	2025 £
Prepayments	17,585	-
Other debtors	149,012	212,759
	166,597	212,759

The Bedford Hotel (LSA) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings		6,958	6,957
Trade creditors		40,421	48,945
Taxation and social security		118,504	90,092
Accruals and deferred income		30,160	24,928
Other creditors		85,096	119,969
		281,139	290,891

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings		4,153	9,708

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary 'A' share of £1 each	60	60	60	60
Ordinary 'B' share of £1 each	745,500	745,500	745,500	745,500
	745,560	745,560	745,560	745,560

The Bedford Hotel (LSA) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

9	Related party transactions

Transactions with directors

2026	At 1 February 2025 £	Advances to director £	Repayments by director £	At 31 January 2026 £
Mrs T Baker
Directors Loan	93,705	11,094	(23,000)	81,799
Mr C Baker
Directors Loan	38,705	23,029	(37,000)	24,734

2025	At 1 February 2024 £	Advances to director £	Repayments by director £	At 31 January 2025 £
Mrs T Baker
Directors Loan	121,237	15,468	(43,000)	93,705
Mr C Baker
Directors Loan	77,957	30,248	(69,500)	38,705