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dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-02-28 07456106 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-02-28 07456106 dpl-frs:Item3 2021-03-01 2022-02-28 07456106 dpl-frs:Item3 2021-02-28 07456106 dpl-frs:Item3 2022-02-28 07456106 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-02-28 07456106 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 07456106 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 07456106 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-02-28 07456106 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-02-28 07456106 dpl-frs:Item4 2021-03-01 2022-02-28 07456106 dpl-frs:Item4 2021-02-28 07456106 dpl-frs:Item4 2022-02-28 07456106 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 07456106 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 07456106 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 07456106 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 07456106 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 07456106 dpl-frs:Item5 2021-03-01 2022-02-28 07456106 dpl-frs:Item5 2021-02-28 07456106 dpl-frs:Item5 2022-02-28 07456106 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 07456106 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 07456106 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 07456106 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 07456106 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 07456106 dpl-frs:Item6 2021-03-01 2022-02-28 07456106 dpl-frs:Item6 2021-02-28 07456106 dpl-frs:Item6 2022-02-28 07456106 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 07456106 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 07456106 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 07456106 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 07456106 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 07456106 dpl-frs:Item7 2021-03-01 2022-02-28 07456106 dpl-frs:Item7 2021-02-28 07456106 dpl-frs:Item7 2022-02-28 07456106 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 07456106 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 07456106 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 07456106 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 07456106 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 07456106 dpl-frs:Item8 2021-03-01 2022-02-28 07456106 dpl-frs:Item8 2021-02-28 07456106 dpl-frs:Item8 2022-02-28 07456106 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 07456106 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 07456106 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 07456106 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 07456106 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 07456106 dpl-frs:Item9 2021-03-01 2022-02-28 07456106 dpl-frs:Item9 2021-02-28 07456106 dpl-frs:Item9 2022-02-28 07456106 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 07456106 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 07456106 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 07456106 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 07456106 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 07456106 dpl-frs:Item10 2021-03-01 2022-02-28 07456106 dpl-frs:Item10 2021-02-28 07456106 dpl-frs:Item10 2022-02-28 07456106 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 07456106 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 07456106 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 07456106 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 07456106 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 07456106 dpl-frs:Item11 2021-03-01 2022-02-28 07456106 dpl-frs:Item11 2021-02-28 07456106 dpl-frs:Item11 2022-02-28 07456106 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 07456106 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 07456106 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 07456106 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 07456106 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 07456106 dpl-frs:Item12 2021-03-01 2022-02-28 07456106 dpl-frs:Item12 2021-02-28 07456106 dpl-frs:Item12 2022-02-28 07456106 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 07456106 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 07456106 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 07456106 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 07456106 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 07456106 1 2021-03-01 2022-02-28 07456106 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 07456106
Esquire Hotels UK Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 07456106
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 576,436 593,559
576,436 593,559
CURRENT ASSETS
Debtors 6 15,036 14,931
Cash at bank and in hand 13,366 8,167
28,402 23,098
Creditors: Amounts Falling Due Within One Year 7 (412,295 ) (388,511 )
NET CURRENT ASSETS (LIABILITIES) (383,893 ) (365,413 )
TOTAL ASSETS LESS CURRENT LIABILITIES 192,543 228,146
Creditors: Amounts Falling Due After More Than One Year 8 (33,733 ) (39,774 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (848 ) (1,172 )
NET ASSETS 157,962 187,200
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 157,961 187,199
SHAREHOLDERS' FUNDS 157,962 187,200
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The financial statements were approved by the board of directors on 17 November 2023 and were signed on its behalf by:
Mr G H Ismail
Director
17/11/2023
The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Esquire Hotels UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07456106 . The registered office is 4th Floor, Metroline House, 118-122 College Road, Harrow, HA1 1BQ.
2. Accounting Policies
2.1. 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.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
2.2. 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.
2.3. 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 10 years.
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2.4. 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 2% Straight Line
Fixtures & Fittings 25% Reducing Balance
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
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 company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2.6. 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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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

Current 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
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.
2.8. 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.
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2.9. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2.10. Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Total 7 11
7 11
4. Intangible Assets
Goodwill
£
Cost
As at 1 March 2022 100,000
As at 28 February 2023 100,000
Amortisation
As at 1 March 2022 100,000
As at 28 February 2023 100,000
Net Book Value
As at 28 February 2023 -
As at 1 March 2022 -
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5. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 March 2022 749,977 140,927 890,904
As at 28 February 2023 749,977 140,927 890,904
Depreciation
As at 1 March 2022 164,908 132,437 297,345
Provided during the period 15,000 2,123 17,123
As at 28 February 2023 179,908 134,560 314,468
Net Book Value
As at 28 February 2023 570,069 6,367 576,436
As at 1 March 2022 585,069 8,490 593,559
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,057 166
Corporation tax recoverable assets 12,979 12,979
VAT - 1,786
15,036 14,931
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 15,664 21,427
Bank loans and overdrafts 325,502 334,041
Corporation tax 14,701 14,701
Other taxes and social security 8,282 4,977
VAT 7,800 -
Business Bounce Back Loan < 1 year 6,042 6,042
Pension control accounts 69 70
Accruals and deferred income 3,447 7,253
Director's loan account 30,788 -
412,295 388,511
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Business Bounce Back Loan > 1 year 33,733 39,774
33,733 39,774
The loan is 100% backed by the UK government and is therefore not secured. The loan carries interest at 2.5%.
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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