2022-04-012023-03-312023-03-31false10045127THE ROYAL STATION HOTEL 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THE ROYAL STATION HOTEL LIMITED

Registered Number
10045127
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

THE ROYAL STATION HOTEL LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

PEARSON, Stephen Glen

Registered Address

Unit 1 Keer Bridge Depot
Scotland Road
Carnforth
LA5 9RQ

Registered Number

10045127 (England and Wales)
THE ROYAL STATION HOTEL LIMITED
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets615,78221,191
15,78221,191
Current assets
Stocks715,75214,199
Debtors8214,5949,870
Cash at bank and on hand89,919263,702
320,265287,771
Creditors amounts falling due within one year9(109,639)(91,446)
Net current assets (liabilities)210,626196,325
Total assets less current liabilities226,408217,516
Provisions for liabilities10(3,300)(4,600)
Net assets223,108212,916
Capital and reserves
Called up share capital100100
Profit and loss account223,008212,816
Shareholders' funds223,108212,916
The financial statements were approved and authorised for issue by the Director on 9 October 2023, and are signed on its behalf by:
PEARSON, Stephen Glen
Director
Registered Company No. 10045127
THE ROYAL STATION HOTEL LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Smallest group in which results are consolidated
As part of a small group, this company is exempt from producing group accounts. These accounts are for this company alone. This company's parent undertaking is LARS (Holdings) Limited, a company registered in England and Wales with company number 08818200.
3.Basis of measurement used in financial statements
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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/or 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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings-3
Vehicles-3
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
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.
Government grants and other government assistance policy
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Leases policy
Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease. Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.
Valuation of financial instruments policy
The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
5.Employee information

20232022
Average number of employees during the year87
6.Property, plant and equipment

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 April 2282,53516,11039,577138,222
Additions1,019-6,0297,048
At 31 March 2383,55416,11045,606145,270
Depreciation and impairment
At 01 April 2268,66216,11032,259117,031
Charge for year8,095-4,36212,457
At 31 March 2376,75716,11036,621129,488
Net book value
At 31 March 236,797-8,98515,782
At 31 March 2213,873-7,31821,191
7.Stocks

2023

2022

££
Other stocks15,75214,199
Total15,75214,199
8.Debtors

2023

2022

££
Trade debtors / trade receivables4,366717
Amounts owed by group undertakings195,000-
Other debtors11,9765,816
Prepayments and accrued income3,2523,337
Total214,5949,870
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables24,33520,802
Taxation and social security38,74146,358
Other creditors35,39121,526
Accrued liabilities and deferred income11,1722,760
Total109,63991,446
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
10.Provisions for liabilities
The deferred tax provision for both the current and prior year relates to accelerated capital allowances.

2023

2022

££
Net deferred tax liability (asset)3,3004,600
Total3,3004,600