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REGISTERED NUMBER: 09106154 (England and Wales)















Unaudited Financial Statements

for the Period 1st July 2023 to 31st December 2024

for

ALL SEASONS GUEST HOUSE LTD

ALL SEASONS GUEST HOUSE LTD (REGISTERED NUMBER: 09106154)






Contents of the Financial Statements
for the Period 1st July 2023 to 31st December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ALL SEASONS GUEST HOUSE LTD

Company Information
for the Period 1st July 2023 to 31st December 2024







DIRECTOR: Mr N Crooks





REGISTERED OFFICE: 41 St Thomas's Road
Chorley
Lancashire
PR7 1JE





REGISTERED NUMBER: 09106154 (England and Wales)





ACCOUNTANTS: Abrams Ashton - Chorley Limited
Chartered Certified Accountants
41 St Thomas's Road
Chorley
Lancashire
PR7 1JE

ALL SEASONS GUEST HOUSE LTD (REGISTERED NUMBER: 09106154)

Balance Sheet
31st December 2024

31.12.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 163,166

CURRENT ASSETS
Debtors 5 252,663 -
Cash at bank 17,260 -
269,923 -
CREDITORS
Amounts falling due within one year 6 277,755 50,384
NET CURRENT LIABILITIES (7,832 ) (50,384 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(7,832

)

112,782

CREDITORS
Amounts falling due after more than one
year

7

-

239,936
NET LIABILITIES (7,832 ) (127,154 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (7,932 ) (127,254 )
SHAREHOLDERS' FUNDS (7,832 ) (127,154 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ALL SEASONS GUEST HOUSE LTD (REGISTERED NUMBER: 09106154)

Balance Sheet - continued
31st December 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16th March 2025 and were signed by:





Mr N Crooks - Director


ALL SEASONS GUEST HOUSE LTD (REGISTERED NUMBER: 09106154)

Notes to the Financial Statements
for the Period 1st July 2023 to 31st December 2024

1. STATUTORY INFORMATION

All Seasons Guest House Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable and represents amounts received for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

In accordance with the Financial Reporting Standard 102 no depreciation is provided in respect of freehold properties. This is a departure from the requirements of the Companies Act 2006 which requires all properties to be depreciated. The directors consider that to depreciate them would not give a true and fair view. Depreciation is only one of the many elements reflected in the annual valuation of properties and accordingly the amount of depreciation which might otherwise have been charged cannot be separately identified or quantified. The directors consider that this policy results in the financial statements giving a true and fair view.

Impairment of assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carry amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Going concern
The financial statements have been prepared on a basis other than that of a going concern which includes, where appropriate, writing down the company’s assets to net realisable value. Provision has also been made for any contractual commitments that have become onerous at the balance sheet date. The financial statements do not include any provision for the future costs of terminating the business of the company except to the extent that such costs were committed at the balance sheet date.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held with banks, and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

ALL SEASONS GUEST HOUSE LTD (REGISTERED NUMBER: 09106154)

Notes to the Financial Statements - continued
for the Period 1st July 2023 to 31st December 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments’ of FRS 102 to all its financial instruments.

Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument.

The following assets and liabilities are classified as basic financial instruments - trade debtors, trade creditors, directors loans and other loans. These basic instruments are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to
property property Totals
£    £    £   
COST
At 1st July 2023 143,845 19,321 163,166
Disposals (143,845 ) (19,321 ) (163,166 )
At 31st December 2024 - - -
NET BOOK VALUE
At 31st December 2024 - - -
At 30th June 2023 143,845 19,321 163,166

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 30.6.23
£    £   
Other debtors 252,663 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 30.6.23
£    £   
Bank loans and overdrafts - 2,187
Loan from related party 191,762 7,500
Trade creditors 16,319 20,430
Social security and other taxes 8,114 8,084
Other creditors - 1,000
Directors' current accounts 60,360 9,383
Accrued expenses 1,200 1,800
277,755 50,384

ALL SEASONS GUEST HOUSE LTD (REGISTERED NUMBER: 09106154)

Notes to the Financial Statements - continued
for the Period 1st July 2023 to 31st December 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 30.6.23
£    £   
Loan from related party >1year - 170,420
Bank loans - 2-5 years - 4,516
Directors' loan accounts - 65,000
- 239,936

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 30.6.23
value: £    £   
100 Ordinary £1 100 100

9. RELATED PARTY DISCLOSURES

As at 31st December 2024, the company owed to its director £60,360 (30th June 2023: £74,883). No Interest has been charged to the company in respect of this loan and there is no formal repayment date for this loan.

At the 31st December 2024 the company owed £191,762 (30th June 2023: £177,920) to N.C. Electrical Controls Ltd, a company under the control of Mr N Crooks (a director). In the year no interest has been charged to the company in respect of this amount, there is no formal repayment date. It was agreed by the director that no further interest would be charged on the intercompany loan until such time that cash flow permits.

10. ULTIMATE CONTROLLING PARTY

Throughout the year, Mr N Crooks has controlled the company by virtue of holding 100% of the issued ordinary share capital.