Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31true2023-04-01falseNo description of principal activity3434trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10046954 2023-04-01 2024-03-31 10046954 2022-04-01 2023-03-31 10046954 2024-03-31 10046954 2023-03-31 10046954 c:Director1 2023-04-01 2024-03-31 10046954 d:Buildings d:LongLeaseholdAssets 2023-04-01 2024-03-31 10046954 d:Buildings d:LongLeaseholdAssets 2024-03-31 10046954 d:Buildings d:LongLeaseholdAssets 2023-03-31 10046954 d:PlantMachinery 2023-04-01 2024-03-31 10046954 d:PlantMachinery 2024-03-31 10046954 d:PlantMachinery 2023-03-31 10046954 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 10046954 d:FurnitureFittings 2023-04-01 2024-03-31 10046954 d:FurnitureFittings 2024-03-31 10046954 d:FurnitureFittings 2023-03-31 10046954 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 10046954 d:OfficeEquipment 2023-04-01 2024-03-31 10046954 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 10046954 d:CurrentFinancialInstruments 2024-03-31 10046954 d:CurrentFinancialInstruments 2023-03-31 10046954 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 10046954 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 10046954 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 10046954 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 10046954 d:ShareCapital 2024-03-31 10046954 d:ShareCapital 2023-03-31 10046954 d:RetainedEarningsAccumulatedLosses 2024-03-31 10046954 d:RetainedEarningsAccumulatedLosses 2023-03-31 10046954 c:FRS102 2023-04-01 2024-03-31 10046954 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 10046954 c:FullAccounts 2023-04-01 2024-03-31 10046954 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 10046954 6 2023-04-01 2024-03-31 10046954 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 10046954









ANGELINA HOSPITALITY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
ANGELINA HOSPITALITY LIMITED
REGISTERED NUMBER: 10046954

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
104,445
124,629

Investments
 5 
-
100

  
104,445
124,729

Current assets
  

Stocks
 6 
62,757
16,904

Debtors: amounts falling due within one year
 7 
133,518
350,211

Cash at bank and in hand
 8 
155,588
272,526

  
351,863
639,641

Creditors: amounts falling due within one year
 9 
(370,453)
(398,919)

Net current (liabilities)/assets
  
 
 
(18,590)
 
 
240,722

Total assets less current liabilities
  
85,855
365,451

Creditors: amounts falling due after more than one year
  
(22,938)
(124,588)

  

Net assets
  
62,917
240,863


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
61,917
239,863

  
62,917
240,863


Page 1

 
ANGELINA HOSPITALITY LIMITED
REGISTERED NUMBER: 10046954
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Joshua Owens-Baigler
Director

Date: 5 March 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
ANGELINA HOSPITALITY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Angelina Hospitality Limited is a private company limited by shares incorporated in England and Wales (registered no 10046954) . The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
ANGELINA HOSPITALITY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property
-
20%
straight-line method
Plant and machinery
-
20%
straight-line method
Fixtures and fittings
-
20%
straight-line method
Office equipment
-
20%
straight-line method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 4

 
ANGELINA HOSPITALITY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 34 (2023 - 34).

Page 5

 
ANGELINA HOSPITALITY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Long-term leasehold property
Plant and machinery
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 April 2023
136,922
97,998
20,388
255,308


Additions
2,938
16,675
9,241
28,854



At 31 March 2024

139,860
114,673
29,629
284,162



Depreciation


At 1 April 2023
84,652
40,761
5,266
130,679


Charge for the year on owned assets
24,012
20,243
4,783
49,038



At 31 March 2024

108,664
61,004
10,049
179,717



Net book value



At 31 March 2024
31,196
53,669
19,580
104,445



At 31 March 2023
52,269
57,238
15,122
124,629


5.


Fixed asset investments





Investments in subsidiary companies

£





At 1 April 2023
100


Disposals
(100)



At 31 March 2024
-




Page 6

 
ANGELINA HOSPITALITY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Stocks

2024
2023
£
£

Raw materials and consumables
62,757
16,904

62,757
16,904



7.


Debtors

2024
2023
£
£


Trade debtors
3,480
-

Amounts owed by group undertakings
-
318,368

Other debtors
96,727
22,777

Prepayments and accrued income
33,311
9,066

133,518
350,211



8.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
155,588
272,526

155,588
272,526



9.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,648
10,648

Trade creditors
81,448
96,233

Corporation tax
50,921
47,788

Other taxation and social security
103,302
85,485

Other creditors
121,134
155,765

Accruals and deferred income
3,000
3,000

370,453
398,919


 
Page 7