1 April 2022 false No description of principal activity Taxfiler 2023.10.2 13110722business:PrivateLimitedCompanyLtd2022-04-012023-03-31 131107222022-03-31 131107222022-04-012023-03-31 13110722business:AuditExemptWithAccountantsReport2022-04-012023-03-31 13110722business:FilletedAccounts2022-04-012023-03-31 131107222023-03-31 131107222022-03-31 13110722core:WithinOneYear2023-03-31 13110722core:WithinOneYear2022-03-31 13110722core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 13110722core:ShareCapitalcore:PreviouslyStatedAmount2022-03-31 13110722core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 13110722core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-03-31 13110722core:PreviouslyStatedAmount2023-03-31 13110722core:PreviouslyStatedAmount2022-03-31 13110722business:SmallEntities2022-04-012023-03-31 13110722business:Director12022-04-012023-03-31 13110722countries:EnglandWales2022-04-012023-03-31 13110722business:RegisteredOffice2022-04-012023-03-31 13110722core:FurnitureFittings2022-04-012023-03-31 13110722core:FurnitureFittings2022-03-31 13110722core:FurnitureFittings2023-03-31 13110722core:BetweenOneFiveYears2023-03-31 13110722core:BetweenOneFiveYears2022-03-31 13110722core:MoreThanFiveYears2023-03-31 13110722core:MoreThanFiveYears2022-03-31 131107222021-01-042022-03-31 iso4217:GBP xbrli:pure
Company Registration No. 13110722 (England and Wales)
SCOTT & BROWNS HOTEL LTD Unaudited accounts for the year ended 31 March 2023
SCOTT & BROWNS HOTEL LTD Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
129,666 
90,268 
Current assets
Debtors
31,953 
62,077 
Cash at bank and in hand
21,254 
7,116 
53,207 
69,193 
Creditors: amounts falling due within one year
(129,005)
(173,977)
Net current liabilities
(75,798)
(104,784)
Net assets/(liabilities)
53,868 
(14,516)
Capital and reserves
Called up share capital
10,000 
10,000 
Profit and loss account
43,868 
(24,516)
Shareholders' funds
53,868 
(14,516)
For the year ending 31 March 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 November 2023 and were signed on its behalf by
Sarah Brown Director Company Registration No. 13110722
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SCOTT & BROWNS HOTEL LTD Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
SCOTT & BROWNS HOTEL LTD is a private company, limited by shares, registered in England and Wales, registration number 13110722. The registered office is Burlington Hotel, 5-9 Avenue Road, Sandown, Isle of Wight, PO36 8BN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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SCOTT & BROWNS HOTEL LTD Notes to the Accounts for the year ended 31 March 2023
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 April 2022
96,772 
Additions
66,390 
At 31 March 2023
163,162 
Depreciation
At 1 April 2022
6,504 
Charge for the year
26,992 
At 31 March 2023
33,496 
Net book value
At 31 March 2023
129,666 
At 31 March 2022
90,268 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
9,453 
36,776 
Other debtors
22,500 
25,301 
31,953 
62,077 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
30,988 
936 
Other creditors
98,017 
173,041 
129,005 
173,977 
7
Operating lease commitments
2023 
2022 
£ 
£ 
At 31 March 2023 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
70,000 
70,000 
Later than one year and not later than five years
280,000 
280,000 
Later than five years
29,167 
99,167 
379,167 
449,167 
8
Average number of employees
During the year the average number of employees was 15 (2022: 7).
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