Registered number
00953913
Churston Court Hotels Limited
Filleted Accounts
31 March 2023
Churston Court Hotels Limited
Registered number: 00953913
Balance Sheet
as at 31 March 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 28,286 28,303
Current assets
Cash at bank and in hand 879 477
Creditors: amounts falling due within one year 4 (13,769) (12,434)
Net current liabilities (12,890) (11,957)
Total assets less current liabilities 15,396 16,346
Provisions for liabilities (49) (49)
Net assets 15,347 16,297
Capital and reserves
Called up share capital 3,000 3,000
Profit and loss account 12,347 13,297
Shareholders' funds 15,347 16,297
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr. H. Brophy
Director
Approved by the board on 27 September 2023
Churston Court Hotels Limited
Notes to the Accounts
for the year ended 31 March 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings 2% Straight line
Plant and machinery 15% reducing balance
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 April 2022 53,006 20,853 73,859
At 31 March 2023 53,006 20,853 73,859
Depreciation
At 1 April 2022 24,813 20,743 45,556
Charge for the year - 17 17
At 31 March 2023 24,813 20,760 45,573
Net book value
At 31 March 2023 28,193 93 28,286
At 31 March 2022 28,193 110 28,303
4 Creditors: amounts falling due within one year 2023 2022
£ £
Directors loan account 12,939 11,609
Other creditors 830 825
13,769 12,434
5 Controlling party
The ultimate controlling parties are Mr. & Mrs. H. Brophy who own the whole of the issued share capital.
6 Other information
Churston Court Hotels Limited is a private company limited by shares and incorporated in England. Its registered office is:
The Old Bank Chambers
223 Union Street
Brunswick Square
Torquay
TQ1 4UT
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