2023-01-012023-12-312023-12-31false07958839CORNWALL APARTMENT HOLIDAYS 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CORNWALL APARTMENT HOLIDAYS LIMITED

Registered Number
07958839
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

CORNWALL APARTMENT HOLIDAYS LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

BIDDICK, Paul Joseph
EAST, Julie

Registered Address

61 Fore Street Tregony
Truro
TR2 5RW

Registered Number

07958839 (England and Wales)
CORNWALL APARTMENT HOLIDAYS LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets3-94
Tangible assets4553,072555,980
553,072556,074
Current assets
Debtors5500900
Cash at bank and on hand46,57869,633
47,07870,533
Creditors amounts falling due within one year6(23,624)(11,042)
Net current assets (liabilities)23,45459,491
Total assets less current liabilities576,526615,565
Creditors amounts falling due after one year(394,340)(435,805)
Provisions for liabilities(1,658)(2,228)
Net assets180,528177,532
Capital and reserves
Called up share capital22
Profit and loss account180,526177,530
Shareholders' funds180,528177,532
The financial statements were approved and authorised for issue by the Board of Directors on 24 September 2024, and are signed on its behalf by:
BIDDICK, Paul Joseph
Director
Registered Company No. 07958839
CORNWALL APARTMENT HOLIDAYS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20232022
Average number of employees during the year20
3.Intangible assets

Total

£
Cost or valuation
At 01 January 234,622
At 31 December 234,622
Amortisation and impairment
At 01 January 234,528
Charge for year94
At 31 December 234,622
Net book value
At 31 December 23-
At 31 December 2294
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 23555,980
At 31 December 23553,072
Depreciation and impairment
Charge for year2,908
Net book value
At 31 December 23553,072
At 31 December 22555,980
5.Debtors: amounts due within one year

2023

2022

££
Prepayments and accrued income500900
Total500900
6.Creditors: amounts due within one year

2023

2022

££
Taxation and social security1,2748,847
Other creditors20,000-
Accrued liabilities and deferred income2,3502,195
Total23,62411,042
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
BIDDICK, Paul Joseph212,62574820,468192,905
EAST, Julie223,1817482,000221,929
435,8061,49622,468414,834