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Registered number: 06307154
Champion Hotels Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06307154
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 4,032 1,561
Investment Properties 6 4,142,489 3,657,489
4,146,521 3,659,050
CURRENT ASSETS
Debtors 7 736,965 44,616
Cash at bank and in hand 54,762 90,025
791,727 134,641
Creditors: Amounts Falling Due Within One Year 8 (1,319,109 ) (1,161,037 )
NET CURRENT ASSETS (LIABILITIES) (527,382 ) (1,026,396 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,619,139 2,632,654
Creditors: Amounts Falling Due After More Than One Year 9 (445,775 ) (453,970 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (322,970 ) (91,013 )
NET ASSETS 2,850,394 2,087,671
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 2,850,393 2,087,670
SHAREHOLDERS' FUNDS 2,850,394 2,087,671
Page 1
Page 2
For the year ending 31 December 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 Robert Earing
Director
04/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Champion Hotels Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06307154 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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 15% WDV
Fixtures & Fittings 15% WDV
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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: 9 (2022: 1)
9 1
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost or Valuation
As at 1 January 2023 10,957 17,372 28,329
Additions - 3,182 3,182
As at 31 December 2023 10,957 20,554 31,511
Depreciation
As at 1 January 2023 10,516 16,252 26,768
Provided during the period 66 645 711
As at 31 December 2023 10,582 16,897 27,479
Net Book Value
As at 31 December 2023 375 3,657 4,032
As at 1 January 2023 441 1,120 1,561
6. Investment Property
2023
£
Fair Value
As at 1 January 2023 3,657,489
Revaluations 485,000
As at 31 December 2023 4,142,489
7. Debtors
2023 2022
£ £
Due within one year
Other debtors 12,500 42,500
Inter company account 724,465 2,116
736,965 44,616
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,799 1,739
Bank loans and overdrafts 10,335 12,474
Corporation tax 156,733 37,522
Other taxes and social security 5,161 -
VAT 34,965 -
Inter-company account - 20,138
Director's loan account 1,110,116 1,089,164
1,319,109 1,161,037
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 445,775 453,970
445,775 453,970
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
11. Related Party Transactions
Included in the Other Debtors is an amount owed from Hover Film Ltd totalling £3,040 (2021 - £1,730), for which Mr R Earing is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Debtors is an amount owed from Champion Estates Ltd totalling £714,019 (2022 - £386), for which Mr R Earing is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Debtors is an amount owed from Champion Gaming Ltd totalling £7,406 (2022 - £0), for which Mr R Earing is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Creditors is an amount owed to the company director Mr R Earing totalling £1,110,116 (2022 - £1,089,164), no interest is to be charged.
Page 5