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Registered number: 12267758
Mariners Hotel Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Portishead Taxsavers
72 High Street
Portishead
BS20 6EH
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12267758
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 7,000 8,000
Tangible Assets 5 44,928 38,660
51,928 46,660
CURRENT ASSETS
Stocks 6 1,600 1,500
Debtors 7 583 224
Cash at bank and in hand 74,256 67,218
76,439 68,942
Creditors: Amounts Falling Due Within One Year 8 (42,753 ) (22,727 )
NET CURRENT ASSETS (LIABILITIES) 33,686 46,215
TOTAL ASSETS LESS CURRENT LIABILITIES 85,614 92,875
Creditors: Amounts Falling Due After More Than One Year 9 (8,041 ) (12,916 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (4,496 ) (2,778 )
NET ASSETS 73,077 77,181
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 72,977 77,081
SHAREHOLDERS' FUNDS 73,077 77,181
Page 1
Page 2
For the year ending 31 October 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.
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 Lisa Barry
Director
16/02/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mariners Hotel Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12267758 . The registered office is 72 High Street Portishead, Bristol, BS20 6EH.
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 10 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:
Leasehold 10% Straight line
Plant & Machinery 25% Straight line
Fixtures & Fittings 25% Straight line
Computer Equipment 25% 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.
...CONTINUED
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2.6. Taxation - continued
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.
2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 2)
4 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2022 10,000
Additions -
As at 31 October 2023 10,000
Amortisation
As at 1 November 2022 2,000
Provided during the period 1,000
As at 31 October 2023 3,000
Net Book Value
As at 31 October 2023 7,000
As at 1 November 2022 8,000
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2022 27,740 12,895 9,373 1,482 51,490
Additions - 4,350 17,063 - 21,413
As at 31 October 2023 27,740 17,245 26,436 1,482 72,903
...CONTINUED
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Page 5
Depreciation
As at 1 November 2022 3,701 4,514 4,245 370 12,830
Provided during the period 2,774 4,311 7,690 370 15,145
As at 31 October 2023 6,475 8,825 11,935 740 27,975
Net Book Value
As at 31 October 2023 21,265 8,420 14,501 742 44,928
As at 1 November 2022 24,039 8,381 5,128 1,112 38,660
6. Stocks
2023 2022
£ £
Stock 1,600 1,500
1,600 1,500
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 395 -
Other debtors 183 183
Other taxes and social security 5 41
583 224
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,031 2,737
Bank loans and overdrafts 5,000 5,000
Corporation tax 3,834 3,836
VAT 11,764 10,116
Accruals and deferred income 1,107 1,038
Directors' loan accounts 18,017 -
42,753 22,727
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 8,041 12,916
8,041 12,916
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 4,496 2,778
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11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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