2023-09-012024-08-312024-08-31false11499971CastleInnLittleHaven 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CastleInnLittleHaven Limited

Registered Number
11499971
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

CastleInnLittleHaven Limited
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

Amy Victoria Blockwell
David William Barry Lewis

Registered Address

The Castle Inn 1 Grove Place
Little Haven
Haverfordwest
SA62 3UG

Registered Number

11499971 (England and Wales)
CastleInnLittleHaven Limited
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets313,33616,392
13,33616,392
Current assets
Stocks9,3299,902
Debtors469,874128,945
Cash at bank and on hand175,05862,943
254,261201,790
Creditors amounts falling due within one year5(147,614)(103,436)
Net current assets (liabilities)106,64798,354
Total assets less current liabilities119,983114,746
Creditors amounts falling due after one year(12,500)(17,500)
Provisions for liabilities6(3,115)(3,115)
Net assets104,36894,131
Capital and reserves
Called up share capital22
Profit and loss account104,36694,129
Shareholders' funds104,36894,131
The financial statements were approved and authorised for issue by the Board of Directors on 10 October 2024, and are signed on its behalf by:
Amy Victoria Blockwell
Director
Registered Company No. 11499971
CastleInnLittleHaven 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.
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).
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.
Interest income
Interest income is recognised using the effective interest rate method.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
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.
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:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
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.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year013
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 2335,309
Additions378
At 31 August 2435,687
Depreciation and impairment
At 01 September 2318,917
Charge for year3,434
At 31 August 2422,351
Net book value
At 31 August 2413,336
At 31 August 2316,392
4.Debtors: amounts due within one year

2024

2023

££
Other debtors35,40679,300
Prepayments and accrued income34,46849,645
Total69,874128,945
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables52,33732,800
Bank borrowings and overdrafts10,00010,000
Taxation and social security83,12458,552
Other creditors15384
Accrued liabilities and deferred income2,0002,000
Total147,614103,436
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.
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)3,1153,115
Total3,1153,115
7.Directors advances, credits and guarantees
The company has lent money to the directors. As at 31 August 2024, the directors owed £25,860 (2023 - £62,865). Interest has been charged at the appropriate rate.
8.Parent-subsidiary relationships
During the year the company has paid its parent an interim dividend of £50,000 (2023 - £76,620).