Registered number
00953913
Churston Court Hotels Limited
Filleted Accounts
31 March 2024
Churston Court Hotels Limited
Registered number: 00953913
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 28,272 28,286
Current assets
Cash at bank and in hand 312 879
Creditors: amounts falling due within one year 4 (14,132) (13,769)
Net current liabilities (13,820) (12,890)
Total assets less current liabilities 14,452 15,396
Provisions for liabilities (49) (49)
Net assets 14,403 15,347
Capital and reserves
Called up share capital 3,000 3,000
Profit and loss account 11,403 12,347
Shareholders' funds 14,403 15,347
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr. H. Brophy
Director
Approved by the board on 23 September 2024
Churston Court Hotels Limited
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
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).
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 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings 2% Straight line
Plant and machinery 15% reducing balance
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 April 2023 53,006 20,853 73,859
At 31 March 2024 53,006 20,853 73,859
Depreciation
At 1 April 2023 24,813 20,760 45,573
Charge for the year - 14 14
At 31 March 2024 24,813 20,774 45,587
Net book value
At 31 March 2024 28,193 79 28,272
At 31 March 2023 28,193 93 28,286
4 Creditors: amounts falling due within one year 2024 2023
£ £
Directors loan account 13,301 12,939
Other creditors 831 830
14,132 13,769
5 Controlling party
The ultimate controlling parties are Mr. & Mrs. H. Brophy who own the whole of the issued share capital.
6 Other information
Churston Court Hotels Limited is a private company limited by shares and incorporated in England. Its registered office is:
The Old Bank Chambers
223 Union Street
Brunswick Square
Torquay
TQ1 4UT
Churston Court Hotels Limited 00953913 false 2023-04-01 2024-03-31 2024-03-31 VT Final Accounts April 2024 Mr. H. Brophy No description of principal activity 00953913 2022-04-01 2023-03-31 00953913 core:WithinOneYear 2023-03-31 00953913 core:ShareCapital 2023-03-31 00953913 core:RetainedEarningsAccumulatedLosses 2023-03-31 00953913 2023-04-01 2024-03-31 00953913 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 00953913 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 00953913 bus:Director40 2023-04-01 2024-03-31 00953913 core:LandBuildings 2023-04-01 2024-03-31 00953913 core:PlantMachinery 2023-04-01 2024-03-31 00953913 countries:England 2023-04-01 2024-03-31 00953913 bus:FRS102 2023-04-01 2024-03-31 00953913 bus:FilletedAccounts 2023-04-01 2024-03-31 00953913 2024-03-31 00953913 core:WithinOneYear 2024-03-31 00953913 core:ShareCapital 2024-03-31 00953913 core:RetainedEarningsAccumulatedLosses 2024-03-31 00953913 core:LandBuildings 2024-03-31 00953913 core:PlantMachinery 2024-03-31 00953913 2023-03-31 00953913 core:LandBuildings 2023-03-31 00953913 core:PlantMachinery 2023-03-31 iso4217:GBP xbrli:pure