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13921492
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13921492
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2024-02-28
13921492
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13921492
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13921492
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13921492
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13921492
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Company registration number:
13921492
Be My Guest York Ltd
Unaudited filleted financial statements
28 February 2024
Be My Guest York Ltd
Contents
Accountants report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Be My Guest York Ltd
Report to the director on the preparation of the
unaudited statutory financial statements of Be My Guest York Ltd
Year ended 28 February 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Be My Guest York Ltd for the year ended 28 February 2024 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
It is your duty to ensure that Be My Guest York Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Be My Guest York Ltd. You consider that Be My Guest York Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Be My Guest York Ltd. 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 statutory financial statements.
Clarity Accounting Limited
Chartered Certified Accountants
Brooklands House
58 Marlborough Road
Lancing
West Sussex
BN15 8AF
25 October 2024
Be My Guest York Ltd
Statement of financial position
28 February 2024
|
|
|
28/02/24 |
|
|
|
28/02/23 |
|
|
|
|
Note |
£ |
|
£ |
|
£ |
|
£ |
|
|
|
|
|
|
|
|
|
|
Fixed assets |
|
|
|
|
|
|
|
|
|
Tangible assets |
|
5 |
21,406 |
|
|
|
893 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
21,406 |
|
|
|
893 |
|
|
|
|
|
|
|
|
|
|
Current assets |
|
|
|
|
|
|
|
|
|
Debtors |
|
6 |
6,680 |
|
|
|
- |
|
|
Cash at bank and in hand |
|
|
1,279 |
|
|
|
9,845 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
7,959 |
|
|
|
9,845 |
|
|
Creditors: amounts falling due |
|
|
|
|
|
|
|
|
|
within one year |
|
7 |
(
13,322) |
|
|
|
(
8,206) |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
Net current (liabilities)/assets |
|
|
|
|
(
5,363) |
|
|
|
1,639 |
|
|
|
|
|
_______ |
|
|
|
_______ |
Total assets less current liabilities |
|
|
|
|
16,043 |
|
|
|
2,532 |
|
|
|
|
|
|
|
|
|
|
Creditors: amounts falling due |
|
|
|
|
|
|
|
|
|
after more than one year |
|
8 |
|
|
(
14,268) |
|
|
|
- |
|
|
|
|
|
_______ |
|
|
|
_______ |
Net assets |
|
|
|
|
1,775 |
|
|
|
2,532 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
|
|
|
Capital and reserves |
|
|
|
|
|
|
|
|
|
Called up share capital |
|
|
|
|
2 |
|
|
|
2 |
Profit and loss account |
|
|
|
|
1,773 |
|
|
|
2,530 |
|
|
|
|
|
_______ |
|
|
|
_______ |
Shareholder funds |
|
|
|
|
1,775 |
|
|
|
2,532 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
|
|
|
For the year ending 28 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
25 October 2024
, and are signed on behalf of the board by:
Mr C P Gardner
Director
Company registration number:
13921492
Be My Guest York Ltd
Statement of changes in equity
Year ended 28 February 2024
|
|
Called up share capital |
Profit and loss account |
|
|
|
|
|
|
|
|
|
£ |
£ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
At 1 March 2022 |
|
- |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Profit for the year |
|
|
28,530 |
|
|
|
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
|
|
Total comprehensive income for the year |
|
- |
28,530 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Issue of shares |
|
2 |
|
|
|
|
|
|
|
|
Dividends paid and payable |
|
|
(
26,000) |
|
|
|
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
|
|
Total investments by and distributions to owners |
|
2 |
(
26,000) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
|
|
At 28 February 2023 and 1 March 2023 |
|
2 |
2,530 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Profit for the year |
|
|
19,243 |
|
|
|
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
|
|
Total comprehensive income for the year |
|
- |
19,243 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Dividends paid and payable |
|
|
(
20,000) |
|
|
|
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
|
|
Total investments by and distributions to owners |
|
- |
(
20,000) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
|
|
At 28 February 2024 |
|
2 |
1,773 |
|
|
|
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Be My Guest York Ltd
Notes to the financial statements
Year ended 28 February 2024
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Suite Ff10 Brooklands House, 58 Marlborough Road, Lancing, West Sussex, BN15 8AF.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|
|
|
|
|
|
Fittings fixtures and equipment |
- |
25 % |
straight line |
|
|
|
|
|
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
5
(2023:
3
).
5.
Tangible assets
|
|
Fixtures, fittings and equipment |
Motor vehicles |
Total |
|
|
|
|
|
|
£ |
£ |
£ |
|
|
|
|
|
Cost |
|
|
|
|
|
|
|
|
At 1 March 2023 |
1,202 |
- |
1,202 |
|
|
|
|
|
Additions |
1,453 |
23,060 |
24,513 |
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
At 28 February 2024 |
2,655 |
23,060 |
25,715 |
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
Depreciation |
|
|
|
|
|
|
|
|
At 1 March 2023 |
309 |
- |
309 |
|
|
|
|
|
Charge for the year |
638 |
3,362 |
4,000 |
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
At 28 February 2024 |
947 |
3,362 |
4,309 |
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
Carrying amount |
|
|
|
|
|
|
|
|
At 28 February 2024 |
1,708 |
19,698 |
21,406 |
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
At 28 February 2023 |
893 |
- |
893 |
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
|
|
|
6.
Debtors
|
|
|
28/02/24 |
28/02/23 |
|
|
|
£ |
£ |
|
Other debtors |
|
6,680 |
- |
|
|
|
_______ |
_______ |
|
|
|
|
|
7.
Creditors: amounts falling due within one year
|
|
|
28/02/24 |
28/02/23 |
|
|
|
£ |
£ |
|
Corporation tax |
|
4,785 |
6,545 |
|
Social security and other taxes |
|
2,024 |
- |
|
Other creditors |
|
6,513 |
1,661 |
|
|
|
_______ |
_______ |
|
|
|
13,322 |
8,206 |
|
|
|
_______ |
_______ |
|
|
|
|
|
8.
Creditors: amounts falling due after more than one year
|
|
|
28/02/24 |
28/02/23 |
|
|
|
£ |
£ |
|
Other creditors |
|
14,268 |
- |
|
|
|
_______ |
_______ |
|
|
|
|
|
9.
Directors advances, credits and guarantees
|
During the year the director entered into the following advances and credits with the company: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Year ended 28/02/24 |
|
|
|
|
|
|
|
|
|
Balance brought forward |
Advances /(credits) to the director |
Balance o/standing |
|
|
|
|
|
£ |
£ |
£ |
|
|
|
|
Mr C P Gardner |
(
101) |
4,690 |
4,589 |
|
|
|
|
Ms S A Butterfield |
- |
1,945 |
1,945 |
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
(
101) |
6,635 |
6,534 |
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
|
Period ended 28/02/23 |
|
|
|
|
|
|
|
|
|
Balance brought forward |
Advances /(credits) to the director |
Balance o/standing |
|
|
|
|
|
£ |
£ |
£ |
|
|
|
|
Mr C P Gardner |
- |
(
101) |
(
101) |
|
|
|
|
Ms S A Butterfield |
- |
- |
- |
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
|