2023-09-012024-08-312024-08-31false12172779HOSPITALITY DIGITAL SERVICES 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HOSPITALITY DIGITAL SERVICES LIMITED

Registered Number
12172779
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

HOSPITALITY DIGITAL SERVICES LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

WINTERTON, Gareth
WINTERTON, Joanna Elizabeth

Registered Address

25 Abbey Close
Shepshed
Loughborough
LE12 9EH

Registered Number

12172779 (England and Wales)
HOSPITALITY DIGITAL SERVICES LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets32,4004,800
2,4004,800
Current assets
Stocks516,035-
Debtors632,37827,282
Cash at bank and on hand44,86113,812
93,27441,094
Creditors amounts falling due within one year7(38,934)(15,856)
Net current assets (liabilities)54,34025,238
Total assets less current liabilities56,74030,038
Creditors amounts falling due after one year8(2,833)(4,833)
Net assets53,90725,205
Capital and reserves
Called up share capital100100
Profit and loss account53,80725,105
Shareholders' funds53,90725,205
The financial statements were approved and authorised for issue by the Board of Directors on 12 September 2024, and are signed on its behalf by:
WINTERTON, Gareth
Director
WINTERTON, Joanna Elizabeth
Director

Registered Company No. 12172779
HOSPITALITY DIGITAL SERVICES LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year22
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 September 2312,00012,000
At 31 August 2412,00012,000
Amortisation and impairment
At 01 September 237,2007,200
Charge for year2,4002,400
At 31 August 249,6009,600
Net book value
At 31 August 242,4002,400
At 31 August 234,8004,800
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 September 231,3331,333
At 31 August 241,3331,333
Depreciation and impairment
At 01 September 231,3331,333
At 31 August 241,3331,333
Net book value
At 31 August 24--
At 31 August 23--
5.Stocks

2024

2023

££
Work in progress16,035-
Total16,035-
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables14,27522,067
Other debtors18,1035,215
Total32,37827,282
7.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts2,0002,000
Taxation and social security36,0594,409
Other creditors-8,571
Accrued liabilities and deferred income875876
Total38,93415,856
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts2,8334,833
Total2,8334,833