REGISTERED NUMBER: 03897450 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Four County Inns Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

E Toomer

SECRETARY:

Miss M McGrath

REGISTERED OFFICE:

The Barn

24 Kings Hill

Beech

Alton

Hampshire

GU34 4AL

REGISTERED NUMBER:

03897450 (England and Wales)

ACCOUNTANTS:

B20 Wessex Limited

Unit 1C

1 Lancaster House

Bowerhill

Melksham

Wiltshire

SN12 6TT

FIXED ASSETS

Tangible assets

4

829,491

1,128,683

CURRENT ASSETS

Debtors

5

586,515

449,015

Cash at bank and in hand

575,876

237,054

1,162,391

686,069

CREDITORS

Amounts falling due within one year

6

670,168

692,094

NET CURRENT ASSETS/(LIABILITIES)

492,223

(6,025

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,321,714

1,122,658

CAPITAL AND RESERVES

Called up share capital

258,000

258,000

Retained earnings

1,063,714

864,658

SHAREHOLDERS' FUNDS

1,321,714

1,122,658

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 29 October 2025 and were signed by:

E Toomer - Director

1.	STATUTORY INFORMATION

Four County Inns Ltd 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 represents rents received & beer rebates, excluding value added tax.

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 etc

-

33% on reducing balance, 20% on reducing balance and 15% on reducing balance

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.

Freehold property

The director has not applied accounting standards to the property owned by the company. The properties are purchased in a dilapidated condition, renovated and then let out. The director is not depreciating the properties.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 June 2024

1,125,139

21,567

1,146,706

Additions

108,999

-

108,999

Disposals

(407,399

)

(100

)

(407,499

)

At 31 May 2025

826,739

21,467

848,206

DEPRECIATION

At 1 June 2024

-

18,023

18,023

Charge for year

-

692

692

At 31 May 2025

-

18,715

18,715

NET BOOK VALUE

At 31 May 2025

826,739

2,752

829,491

At 31 May 2024

1,125,139

3,544

1,128,683

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Amounts owed by group undertakings

586,515

449,015

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

-

1

Taxation and social security

3,197

18,612

Other creditors

666,971

673,481

670,168

692,094

7.	RELATED PARTY DISCLOSURES

Monies totalling £137,500 (2024: £nil were transferred from/to Four County Inns (Properties) Ltd, it's associate company.

As at 31 May 2025 the balance owed by the associate company was £586,515 (2024: £449,015) .

8.	ULTIMATE CONTROLLING PARTY

The controlling party is E Toomer.

The company is controlled by it's director, Mr E Toomer, who is the sole shareholder.