Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312023-01-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 01298485 2023-01-01 2023-12-31 01298485 2022-01-01 2022-12-31 01298485 2023-12-31 01298485 2022-12-31 01298485 c:Director1 2023-01-01 2023-12-31 01298485 d:MotorVehicles 2023-01-01 2023-12-31 01298485 d:FurnitureFittings 2023-01-01 2023-12-31 01298485 d:FurnitureFittings 2023-12-31 01298485 d:FurnitureFittings 2022-12-31 01298485 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 01298485 d:ComputerEquipment 2023-01-01 2023-12-31 01298485 d:ComputerEquipment 2023-12-31 01298485 d:ComputerEquipment 2022-12-31 01298485 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 01298485 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 01298485 d:CurrentFinancialInstruments 2023-12-31 01298485 d:CurrentFinancialInstruments 2022-12-31 01298485 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 01298485 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 01298485 d:ShareCapital 2023-12-31 01298485 d:ShareCapital 2022-12-31 01298485 d:SharePremium 2023-12-31 01298485 d:SharePremium 2022-12-31 01298485 d:RetainedEarningsAccumulatedLosses 2023-12-31 01298485 d:RetainedEarningsAccumulatedLosses 2022-12-31 01298485 c:OrdinaryShareClass1 2023-01-01 2023-12-31 01298485 c:OrdinaryShareClass1 2023-12-31 01298485 c:OrdinaryShareClass1 2022-12-31 01298485 c:FRS102 2023-01-01 2023-12-31 01298485 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 01298485 c:FullAccounts 2023-01-01 2023-12-31 01298485 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 01298485 2 2023-01-01 2023-12-31 01298485 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 01298485














THE GOOD HOTEL GUIDE LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2023

 
THE GOOD HOTEL GUIDE LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 6

 
THE GOOD HOTEL GUIDE LIMITED
REGISTERED NUMBER:01298485

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,322
1,739

Current assets
  

Stocks
  
7,415
14,280

Debtors: amounts falling due within one year
 5 
2,681
37,012

Bank and cash balances
  
208,660
174,272

Current liabilities
  
218,756
225,564

Creditors: amounts falling due within one year
 6 
(164,180)
(188,993)

Net current assets
  
 
 
54,576
 
 
36,571

  

Net assets
  
55,898
38,310


Capital and reserves
  

Called up share capital 
 7 
3
3

Share premium account
  
90,697
1,066

Profit and loss account
  
(34,802)
37,241

  
55,898
38,310


Page 1

 
THE GOOD HOTEL GUIDE LIMITED
REGISTERED NUMBER:01298485
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 July 2024.




R S Fraiman
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
THE GOOD HOTEL GUIDE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

The Good Hotel Guide Limited is a limited liability company registered in England and Wales. Its registered office address is at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, United Kingdom, WD6 1JD.
The principal activity of the Company during the year was that of publishing a hotel guide in print and digital form.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is measured at the fair value of amounts receivable in respect of goods and services provided in the year, net of trade discounts and excluding Value Added Tax. The company recognises revenue from goods when the goods are delivered to the customer. Revenue from services is recognised when all contractual obligations have been met.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
THE GOOD HOTEL GUIDE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
Fixtures and fittings
-
Computer equipment
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for absolete and slow-moving stocks.
Page 4

 
THE GOOD HOTEL GUIDE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 

Basic financial instruments

The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to/from related parties.
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.
Cash and cash equivalents comprise cash balances and call deposits. Bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 January 2023
1,011
6,496
7,507


Additions
-
183
183



At 31 December 2023

1,011
6,679
7,690



Depreciation


At 1 January 2023
1,011
4,757
5,768


Charge for the year on owned assets
-
600
600



At 31 December 2023

1,011
5,357
6,368



Net book value



At 31 December 2023
-
1,322
1,322



At 31 December 2022
-
1,739
1,739

Page 5

 
THE GOOD HOTEL GUIDE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Debtors

2023
2022
£
£


Trade debtors
-
16,097

Other debtors
2,681
20,915

2,681
37,012



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
12,428
-

Other taxation and social security
2,249
-

Other creditors
-
78,680

Accruals and deferred income
149,503
110,313

164,180
188,993



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



285 (2022 - 285) Ordinary shares of £0.01 each
3
3


 
Page 6