SUMMER LODGE MANAGEMENT LIMITED

• ⚠

  Material uncertainty over going concern

  The Company's total liabilities exceed its total assets by £21,105,538 (2024). The Company's ultimate parent has represented that it will continue to provide ongoing financial support for a period no less than 12 months, enabling it to meet its financial obligations and not requiring payment to Group entities while liabilities exceed assets.

• ◆

  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Forvis Mazars LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“The Company's total liabilities exceed its total assets by £21,105,538 (2024). The Company's ultimate parent has represented that it will continue to provide ongoing financial support for a period no less than 12 months, enabling it to meet its financial obligations and not requiring payment to Group entities while liabilities exceed assets.”

Group structure

1. SUMMER LODGE MANAGEMENT LIMITED · parent
   1. Acorn Pub Management Services Limited 100% · UK · pub management

Significant events

• “The ultimate controlling party decided in 2023 to sell the hotel properties and operations, currently being marketed. Post year-end (10 April 2025), the Company underwent a change in ownership and group structure; its ultimate parent is now Red Carnation Hotels Group Limited, previously Tollman Family Investments Limited.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -9.9%

  £3,193,003 → £2,876,018

• Cash

  -47.2%

  £106,407 → £56,193

• Net assets

  -4.2%

  -£20,248,398 → -£21,105,538

• Employees

  +8.5%

  59 → 64

• Operating profit

  -92.4%

  -£1,013,067 → -£1,949,605

• Profit before tax

  -37.6%

  -£1,026,139 → -£1,411,791

• Wages

  +0.2%

  £1,639,669 → £1,643,083

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers