Acorah Software Products - Accounts Production 15.0.600 false true true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 07883573 Mrs Abigail Purser Mr Matthew Purser Mrs Lucy Barrow iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07883573 2022-12-31 07883573 2023-12-31 07883573 2023-01-01 2023-12-31 07883573 frs-core:CurrentFinancialInstruments 2023-12-31 07883573 frs-core:Non-currentFinancialInstruments 2023-12-31 07883573 frs-core:ComputerEquipment 2023-12-31 07883573 frs-core:ComputerEquipment 2023-01-01 2023-12-31 07883573 frs-core:ComputerEquipment 2022-12-31 07883573 frs-core:ShareCapital 2023-12-31 07883573 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 07883573 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 07883573 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 07883573 frs-bus:SmallEntities 2023-01-01 2023-12-31 07883573 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 07883573 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 07883573 frs-bus:Director1 2023-01-01 2023-12-31 07883573 frs-bus:Director2 2023-01-01 2023-12-31 07883573 frs-bus:Director3 2023-01-01 2023-12-31 07883573 1 2023-01-01 2023-12-31 07883573 frs-countries:EnglandWales 2023-01-01 2023-12-31 07883573 2021-12-31 07883573 2022-12-31 07883573 2022-01-01 2022-12-31 07883573 frs-core:CurrentFinancialInstruments 2022-12-31 07883573 frs-core:Non-currentFinancialInstruments 2022-12-31 07883573 frs-core:ShareCapital 2022-12-31 07883573 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 07883573 1 2022-01-01 2022-12-31
Registered number: 07883573
Longcroft Luxury Cat Hotels Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
AVL Accounting Services Limited
1st & 2nd Floor, 2 West St
Ware
Hertfordshire
SG12 9EE
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
In accordance with the engagement letter dated 14 June 2016, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 December 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.
Signed
08/08/2024
AVL Accounting Services Limited
1st & 2nd Floor, 2 West St
Ware
Hertfordshire
SG12 9EE
Page 1
Page 2
Balance Sheet
Registered number: 07883573
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 949 1,265
949 1,265
CURRENT ASSETS
Debtors 5 5,650 2,069
Cash at bank and in hand 29,094 34,305
34,744 36,374
Creditors: Amounts Falling Due Within One Year 6 (31,234 ) (51,861 )
NET CURRENT ASSETS (LIABILITIES) 3,510 (15,487 )
TOTAL ASSETS LESS CURRENT LIABILITIES 4,459 (14,222 )
Creditors: Amounts Falling Due After More Than One Year 7 (15,838 ) (25,000 )
NET LIABILITIES (11,379 ) (39,222 )
CAPITAL AND RESERVES
Called up share capital 8 150 150
Profit and Loss Account (11,529 ) (39,372 )
SHAREHOLDERS' FUNDS (11,379) (39,222)
Page 2
Page 3
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 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 Lucy Barrow
Director
08/08/2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Longcroft Luxury Cat Hotels Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07883573 . The registered office is 23 Longcroft Lane, Welwyn Garden City, Hertfordshire, AL8 6EB.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Computer Equipment 25% reducing balance
2.5. 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:
2023 2022
Directors 2 2
2 2
Page 4
Page 5
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 3,920
As at 31 December 2023 3,920
Depreciation
As at 1 January 2023 2,655
Provided during the period 316
As at 31 December 2023 2,971
Net Book Value
As at 31 December 2023 949
As at 1 January 2023 1,265
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 4,150 2,069
Prepayments and accrued income 1,500 -
5,650 2,069
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,346 4,997
Bank loans and overdrafts 10,000 10,000
Other taxes and social security 5,530 2,717
VAT 6,976 5,895
Other creditors - 22,557
Accruals and deferred income - 1,500
Directors' loan accounts 6,382 4,195
31,234 51,861
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 15,838 25,000
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 150 150
Page 5