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2021-06-30 10810248 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-06-30 10810248 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 10810248 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-06-30 10810248 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-06-30 10810248 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 10810248 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-06-30 10810248 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-06-30 10810248 frs-bus:Original frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 10810248 frs-bus:Original frs-bus:PreferenceShareClass1 2021-06-30 10810248 frs-bus:Original frs-bus:PreferenceShareClass1 2022-06-30 10810248 frs-bus:Original frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 10810248 frs-bus:Original frs-bus:PreferenceShareClass2 2021-06-30 10810248 frs-bus:Original frs-bus:PreferenceShareClass2 2022-06-30 10810248 frs-bus:Original frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 10810248 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2021-07-01 2022-06-30 10810248 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2022-06-30 10810248 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2022-06-30 10810248 frs-bus:Original dpl-frs:Item1 2021-07-01 2022-06-30 10810248 frs-bus:Original dpl-frs:Item1 2021-06-30 10810248 frs-bus:Original dpl-frs:Item1 2022-06-30 10810248 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 10810248 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-06-30 10810248 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-06-30 10810248 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 10810248 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 10810248 frs-bus:Original dpl-frs:Item2 2021-07-01 2022-06-30 10810248 frs-bus:Original dpl-frs:Item2 2021-06-30 10810248 frs-bus:Original dpl-frs:Item2 2022-06-30 10810248 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 10810248 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2021-07-01 2022-06-30 10810248 frs-bus:Original 1 2021-07-01 2022-06-30 10810248 frs-bus:Original frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 10810248
Hotel Tia Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10810248
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,116 2,383
5,116 2,383
CURRENT ASSETS
Stocks 5 200 2,200
Debtors 6 444,080 681,737
Cash at bank and in hand 34,668 119,458
478,948 803,395
Creditors: Amounts Falling Due Within One Year 7 (314,585 ) (707,186 )
NET CURRENT ASSETS (LIABILITIES) 164,363 96,209
TOTAL ASSETS LESS CURRENT LIABILITIES 169,479 98,592
Creditors: Amounts Falling Due After More Than One Year 8 (40,412 ) (34,781 )
NET ASSETS 129,067 63,811
CAPITAL AND RESERVES
Called up share capital 9 151 151
Share premium account 169,949 169,949
Profit and Loss Account (41,033 ) (106,289 )
SHAREHOLDERS' FUNDS 129,067 63,811
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For the year ending 30 June 2023 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 J Ansnes
Director
19 October 2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Hotel Tia Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10810248 . The registered office is 7 Burnham Road, Burnham Road, Liverpool, L18 6JU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. 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.
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.
2.4. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:
Plant and machinery 20% Straight line
Computer equipment 20% Straight Line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.8. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2022: 12)
11 12
4. Tangible Assets
Plant and machinery Computer equipment Total
£ £ £
Cost
As at 1 July 2022 5,663 - 5,663
Additions 4,832 - 4,832
As at 30 June 2023 10,495 - 10,495
Depreciation
As at 1 July 2022 3,280 - 3,280
Provided during the period 2,099 - 2,099
As at 30 June 2023 5,379 - 5,379
Net Book Value
As at 30 June 2023 5,116 - 5,116
As at 1 July 2022 2,383 - 2,383
5. Stocks
2023 2022
£ £
Stock 200 2,200
200 2,200
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 84,036 307,633
Prepayments and accrued income 165,356 337,751
Other debtors 174,383 2,818
Deferred tax current asset 12,288 24,391
Other taxes and social security 8,017 6,947
Net wages - 2,197
444,080 681,737
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 49,791 271,866
Bank loans and overdrafts 15,502 10,178
VAT 7,941 23,390
Pensions control account 636 272
Other creditors. 239,630 -
Accruals and deferred income 1,085 401,480
314,585 707,186
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 40,412 34,781
40,412 34,781
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 151 151
10. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
The above loan is unsecured, interest free and repayable on demand.
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11. Related Party Transactions
The following related party transactions were undertaken during the year:
During the year amounts of £1,930 (2022:£10,144) were advanced to a company under common control with £4,748 being repaid. At the balance sheet date the amount owed from this company totalled £Nil (2022: £2,818).
During the year advances of £Nil (2021: £6,966) were received from a company under common control of which £4,441 (2021: £2,525) has been repaid. At the balance sheet date the amounts owed to this company totalled £Nil (2021: £4,441).
During the year advances of £1,111 (2022: £Nil) were received from a company under common control of which £1,111 has been repaid. At the balance sheet date the amounts owed to this company totalled £Nil (2022: £Nil).
During the year advances of £11,019 (2022: £Nil) were received from a company under common control of which £10,000 has been repaid. At the balance sheet date the amounts owed to this company totalled £1,019 (2022: £Nil).
During the year advances of £271,464 (2022: £Nil) were received from a company under common control of which £311,387 has been repaid. At the balance sheet date the amounts owed from this company totalled £39,924 (2022: £Nil).
During the year a director recieved advances totalling £250 (2022: £Nil) and repaid amounts totalling £250. At the balance sheet date the amounts owed to this company totalled £Nil (2022: £Nil).
No dividends were paid to the directors in respect of their shareholdings. 
The aggregate remuneration paid to Directors for the year was £50,000 (2022: £42,500).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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