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Registered number: 09782047
Grosvenor Guest House Ltd
Financial Statements
For The Year Ended 30 September 2023
Leathley & Co - Whaley Bridge Office
1 Market Street
Whaley Bridge
High Peak
Derbyshire
SK23 7AA
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09782047
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 27,900 37,200
Tangible Assets 5 3,899 4,675
31,799 41,875
CURRENT ASSETS
Debtors 6 408 -
Cash at bank and in hand 31,791 40,236
32,199 40,236
Creditors: Amounts Falling Due Within One Year 7 (85,233 ) (95,522 )
NET CURRENT ASSETS (LIABILITIES) (53,034 ) (55,286 )
TOTAL ASSETS LESS CURRENT LIABILITIES (21,235 ) (13,411 )
NET LIABILITIES (21,235 ) (13,411 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (21,335 ) (13,511 )
SHAREHOLDERS' FUNDS (21,235) (13,411)
Page 1
Page 2
For the year ending 30 September 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 her 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
Mrs Alison Morrissey
Director
28/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Grosvenor Guest House Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09782047 . The registered office is Grosvenor House, 1 Broad Walk, Buxton, Derbyshire, SK17 6JE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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.
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 .... years.
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:
Plant & Machinery 25
Fixtures & Fittings 15
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred 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 years 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 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 assets reflect 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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Page 4
4. Intangible Assets
Goodwill
£
Amortisation
As at 1 October 2022 (37,200 )
Provided during the period 9,300
As at 30 September 2023 (27,900 )
Net Book Value
As at 30 September 2023 27,900
As at 1 October 2022 37,200
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2022 3,260 9,754 13,014
As at 30 September 2023 3,260 9,754 13,014
Depreciation
As at 1 October 2022 2,511 5,828 8,339
Provided during the period 187 589 776
As at 30 September 2023 2,698 6,417 9,115
Net Book Value
As at 30 September 2023 562 3,337 3,899
As at 1 October 2022 749 3,926 4,675
6. Debtors
2023 2022
£ £
Due within one year
Other taxes and social security 408 -
408 -
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 652 2,996
Accruals and deferred income 1,623 1,623
Director's loan account 82,958 90,903
85,233 95,522
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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