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2020-11-30 09329090 dpl-frs:DistributionCosts dpl-frs:Item9 2019-12-01 2020-11-30 09329090 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2019-12-01 2020-11-30 09329090 dpl-frs:Item10 2019-12-01 2020-11-30 09329090 dpl-frs:Item10 2019-11-30 09329090 dpl-frs:Item10 2020-11-30 09329090 dpl-frs:CostSales dpl-frs:Item10 2019-12-01 2020-11-30 09329090 dpl-frs:CostSales dpl-frs:Item10 2019-11-30 09329090 dpl-frs:CostSales dpl-frs:Item10 2020-11-30 09329090 dpl-frs:DistributionCosts dpl-frs:Item10 2019-12-01 2020-11-30 09329090 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2019-12-01 2020-11-30 09329090 dpl-frs:Item11 2019-12-01 2020-11-30 09329090 dpl-frs:Item11 2019-11-30 09329090 dpl-frs:Item11 2020-11-30 09329090 dpl-frs:CostSales dpl-frs:Item11 2019-12-01 2020-11-30 09329090 dpl-frs:CostSales dpl-frs:Item11 2019-11-30 09329090 dpl-frs:CostSales dpl-frs:Item11 2020-11-30 09329090 dpl-frs:DistributionCosts dpl-frs:Item11 2019-12-01 2020-11-30 09329090 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2019-12-01 2020-11-30 09329090 dpl-frs:Item12 2019-12-01 2020-11-30 09329090 dpl-frs:Item12 2019-11-30 09329090 dpl-frs:Item12 2020-11-30 09329090 dpl-frs:CostSales dpl-frs:Item12 2019-12-01 2020-11-30 09329090 dpl-frs:CostSales dpl-frs:Item12 2019-11-30 09329090 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 09329090 dpl-frs:DistributionCosts dpl-frs:Item12 2019-12-01 2020-11-30 09329090 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2019-12-01 2020-11-30 09329090 1 2019-12-01 2020-11-30 09329090 frs-countries:EnglandWales 2019-12-01 2020-11-30
Registered number: 09329090
Clover Hospitality Ltd
Unaudited Financial Statements
For the Period 1 December 2020 to 28 February 2022
CAD Accountancy Ltd

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09329090
28 February 2022 30 November 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 (1 ) 22,172
(1 ) 22,172
CURRENT ASSETS
Debtors 6 1,165 3,424
Cash at bank and in hand 26,089 36,611
27,254 40,035
Creditors: Amounts Falling Due Within One Year 7 (150,596 ) (155,998 )
NET CURRENT ASSETS (LIABILITIES) (123,342 ) (115,963 )
TOTAL ASSETS LESS CURRENT LIABILITIES (123,343 ) (93,791 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (849 )
NET LIABILITIES (123,343 ) (94,640 )
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account (123,353 ) (94,650 )
SHAREHOLDERS' FUNDS (123,343) (94,640)
Page 1
Page 2
For the period ending 28 February 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Christopher Biggers
Director
15th August 2022
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.


1.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
1.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 11% Straight Line
Leasehold 0%
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 33% Straight Line
1.6. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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1.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2020: 6)
2 6
3. Intangible Assets
Goodwill
£
Cost
As at 1 December 2020 15,000
Disposals (15,000)
As at 28 February 2022 -
Amortisation
As at 1 December 2020 15,000
Disposals (15,000)
As at 28 February 2022 -
Net Book Value
As at 28 February 2022 -
As at 1 December 2020 -
Page 4
Page 5
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 December 2020 5,339 16,000 27,076 -
Disposals (5,339 ) (16,000 ) (27,076 ) -
As at 28 February 2022 - - - -
Depreciation
As at 1 December 2020 3,034 - 26,415 1
Provided during the period - - - -
Disposals (3,034 ) - (26,414 ) -
As at 28 February 2022 - - 1 1
Net Book Value
As at 28 February 2022 - - (1 ) (1 )
As at 1 December 2020 2,305 16,000 661 (1 )
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2020 7,772 732 56,919
Disposals (7,772 ) (732 ) (56,919 )
As at 28 February 2022 - - -
Depreciation
As at 1 December 2020 4,944 353 34,747
Provided during the period (4,945 ) - (4,945 )
Disposals - (353 ) (29,801 )
As at 28 February 2022 (1 ) - 1
Net Book Value
As at 28 February 2022 1 - (1 )
As at 1 December 2020 2,828 379 22,172
5. Stocks
28 February 2022 30 November 2020
£ £
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6. Debtors
28 February 2022 30 November 2020
£ £
Due within one year
Trade debtors - 2,160
Prepayments and accrued income - 1,185
VAT 1,124 -
Other taxes and social security 41 79
1,165 3,424
7. Creditors: Amounts Falling Due Within One Year
28 February 2022 30 November 2020
£ £
Trade creditors 165 20
VAT - 3,551
Net wages - 452
Net Pension - 9
Accruals and deferred income 3,312 270
Directors' loan accounts 147,119 151,696
150,596 155,998
8. Share Capital
28 February 2022 30 November 2020
Allotted, Called up and fully paid 10 10
9. General Information
Clover Hospitality Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09329090 . The registered office is 5 Bells Court, Falmouth, Cornwall, TR11 3AZ.
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