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CHOCOLATE BOUTIQUE HOTELS LIMITED

Registered Number
10290529
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

CHOCOLATE BOUTIQUE HOTELS LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

WILTON, Gerald William

Registered Address

Piccadilly Hotel
23 Bath Road
Bournemouth
BH1 2NN

Registered Number

10290529 (England and Wales)
CHOCOLATE BOUTIQUE HOTELS LIMITED
Statement of Financial Position
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets41,478,8551,460,269
1,478,8551,460,269
Current assets
Stocks5-500
Debtors123,638111,395
Cash at bank and on hand124,097284,858
247,735396,753
Creditors amounts falling due within one year6(173,160)(283,209)
Net current assets (liabilities)74,575113,544
Total assets less current liabilities1,553,4301,573,813
Creditors amounts falling due after one year7(219,343)(319,343)
Provisions for liabilities8(177,979)(178,963)
Net assets1,156,1081,075,507
Capital and reserves
Called up share capital200200
Revaluation reserve563,862563,862
Profit and loss account592,046511,445
Shareholders' funds1,156,1081,075,507
The financial statements were approved and authorised for issue by the Director on 7 February 2025, and are signed on its behalf by:
WILTON, Gerald William
Director
Registered Company No. 10290529
CHOCOLATE BOUTIQUE HOTELS LIMITED
Notes to the Financial Statements
for the year ended 30 September 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).
Going concern
In Accordance with their responsibilities, the directors have considered the appropriateness of the going concern basis for the preparation of the financial statements, with specific inclusion of the impact of Covid-19. The directors have a reasonable expectations that the company will have adequate recourses to continue in operational existence for the foreseeable future. Director continue to adopt the going concern basis in preparing the financial statements.
Turnover policy
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.
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
Current taxation
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
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
Other intangible assets are booking system. It is amortised to Profit And Loss Account over its estimated economic life of 5 years.
Tangible fixed assets and depreciation
Long Leasehold land and buildings are held at fair value in conjunction with a professional valuation obtained by the directors. Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Government grants or assistance
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure toward 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 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.
2.Average number of employees

20242023
Average number of employees during the year78
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 October 236,1736,173
At 30 September 246,1736,173
Amortisation and impairment
At 01 October 236,1736,173
At 30 September 246,1736,173
Net book value
At 30 September 24--
At 30 September 23--
4.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Total

££££
Cost or valuation
At 01 October 231,428,00043,6657,2571,478,922
Additions-11,97516,54128,516
At 30 September 241,428,00055,64023,7981,507,438
Depreciation and impairment
At 01 October 23-15,8682,78518,653
Charge for year-6,9552,9759,930
At 30 September 24-22,8235,76028,583
Net book value
At 30 September 241,428,00032,81718,0381,478,855
At 30 September 231,428,00027,7974,4721,460,269
5.Stocks

2024

2023

££
Raw materials and consumables-500
Total-500
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables33,47525,201
Bank borrowings and overdrafts-10,695
Amounts owed to related parties103,567100,772
Taxation and social security31,638109,770
Other creditors-29,576
Accrued liabilities and deferred income4,4807,195
Total173,160283,209
7.Creditors: amounts due after one year

2024

2023

££
Amounts owed to related parties219,343319,343
Total219,343319,343
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)177,979178,963
Total177,979178,963