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Registered number: 06127652
Cedar Manor Hotel Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
Quest Accounting Services Limited
Suite 110, The Pinnacle
170 Midsummer Boulevard
Milton Keynes
MK9 1FD
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cedar Manor Hotel Ltd for the year ended year which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the director of Cedar Manor Hotel Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cedar Manor Hotel Ltd and state those matters that we have agreed to state to the director of Cedar Manor Hotel Ltd in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Cedar Manor Hotel Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cedar Manor Hotel Ltd . You consider that Cedar Manor Hotel Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Cedar Manor Hotel Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Signed
2nd February 2024
Quest Accounting Services Limited
Suite 110, The Pinnacle
170 Midsummer Boulevard
Milton Keynes
MK9 1FD
Page 1
Page 2
Balance Sheet
Registered number: 06127652
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,807,915 1,824,868
1,807,915 1,824,868
CURRENT ASSETS
Stocks 6 7,500 7,500
Cash at bank and in hand 113,441 135,177
120,941 142,677
Creditors: Amounts Falling Due Within One Year 7 (51,369 ) (52,340 )
NET CURRENT ASSETS (LIABILITIES) 69,572 90,337
TOTAL ASSETS LESS CURRENT LIABILITIES 1,877,487 1,915,205
Creditors: Amounts Falling Due After More Than One Year 8 (729,299 ) (747,451 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,654 ) (17,654 )
NET ASSETS 1,130,534 1,150,100
CAPITAL AND RESERVES
Called up share capital 9 15 15
Share premium account 601,896 601,896
Revaluation reserve 11 442,917 442,917
Profit and Loss Account 85,706 105,272
SHAREHOLDERS' FUNDS 1,130,534 1,150,100
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Page 3
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 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.
On behalf of the board
Mr Jonathan Kaye
Director
2nd February 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Cedar Manor Hotel Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06127652 . The registered office is Cedar Manor Hotel, Ambleside Road, Windermere, Cumbria, LA23 1AX.
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.
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 4 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:
Freehold No Depreciation
Plant & Machinery 25% Straight Line
Fixtures & Fittings 4% Straight Line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 6)
6 6
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2022 150,000
As at 30 September 2023 150,000
Amortisation
As at 1 October 2022 150,000
As at 30 September 2023 150,000
Net Book Value
As at 30 September 2023 -
As at 1 October 2022 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2022 1,617,000 39,710 397,319 2,054,029
Additions - 320 - 320
As at 30 September 2023 1,617,000 40,030 397,319 2,054,349
Depreciation
As at 1 October 2022 - 36,381 192,780 229,161
Provided during the period - 1,380 15,893 17,273
As at 30 September 2023 - 37,761 208,673 246,434
Net Book Value
As at 30 September 2023 1,617,000 2,269 188,646 1,807,915
As at 1 October 2022 1,617,000 3,329 204,539 1,824,868
6. Stocks
2023 2022
£ £
Stock 7,500 7,500
7,500 7,500
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 8,888 10,449
Bank loans and overdrafts 9,937 9,937
Other taxes and social security 4,980 4,009
VAT 26,427 26,978
Pension Liabilities 630 533
Other creditors (3) 507 434
51,369 52,340
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 404,786 442,029
Directors loan account 324,513 305,422
729,299 747,451
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 15 15
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
At the balance sheet date, the company owed £325,351 (2022: £305,422) to its directors. This loan is unsecured, interest free and repayable on demand.
11. Reserves
Revaluation Reserve
£
As at 1 October 2022 442,917
As at 30 September 2023 442,917
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