2022-09-012023-08-312023-08-31false11499971CastleInnLittleHaven 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CastleInnLittleHaven Limited

Registered Number
11499971
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

CastleInnLittleHaven Limited
Company Information
for the year from 1 September 2022 to 31 August 2023

Directors

Amy Victoria Blockwell
David William Barry Lewis

Registered Address

The Castle Inn 1 Grove Place
Little Haven
Haverfordwest
SA62 3UG

Registered Number

11499971 (England and Wales)
CastleInnLittleHaven Limited
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets516,39217,536
16,39217,536
Current assets
Stocks9,90210,582
Debtors7128,945178,625
Cash at bank and on hand62,943111,951
201,790301,158
Creditors amounts falling due within one year8(103,436)(165,731)
Net current assets (liabilities)98,354135,427
Total assets less current liabilities114,746152,963
Creditors amounts falling due after one year(17,500)(27,500)
Provisions for liabilities(3,115)(3,332)
Net assets94,131122,131
Capital and reserves
Called up share capital22
Profit and loss account94,129122,129
Shareholders' funds94,131122,131
The financial statements were approved and authorised for issue by the Board of Directors on 13 November 2023, and are signed on its behalf by:
Amy Victoria Blockwell
Director
Registered Company No. 11499971
CastleInnLittleHaven Limited
Notes to the Financial Statements
for the year ended 31 August 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.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery15
Fixtures and fittings25
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
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.
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year1311
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 September 2232,557
Additions2,752
At 31 August 2335,309
Depreciation and impairment
At 01 September 2215,021
Charge for year3,896
At 31 August 2318,917
Net book value
At 31 August 2316,392
At 31 August 2217,536
6.Description of nature of transactions and balances with related parties
The directors have borrowed money from the company. As at 31 August 2023, the company was owed £62,685 (2022 - £104,719). Interest has been charged at the appropriate rates.
7.Debtors

2023

2022

££
Other debtors79,300130,783
Prepayments and accrued income49,64547,842
Total128,945178,625
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, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables32,80056,571
Bank borrowings and overdrafts10,00010,000
Taxation and social security58,55297,017
Other creditors83144
Accrued liabilities and deferred income2,0011,999
Total103,436165,731
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.