Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-272024-06-272true2023-06-28falseNo description of principal activity2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09276080 2023-06-28 2024-06-27 09276080 2022-06-28 2023-06-27 09276080 2024-06-27 09276080 2023-06-27 09276080 c:Director2 2023-06-28 2024-06-27 09276080 c:Director3 2023-06-28 2024-06-27 09276080 c:RegisteredOffice 2023-06-28 2024-06-27 09276080 d:PlantMachinery 2023-06-28 2024-06-27 09276080 d:PlantMachinery 2024-06-27 09276080 d:PlantMachinery 2023-06-27 09276080 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-06-28 2024-06-27 09276080 d:FurnitureFittings 2023-06-28 2024-06-27 09276080 d:FurnitureFittings 2024-06-27 09276080 d:FurnitureFittings 2023-06-27 09276080 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-06-28 2024-06-27 09276080 d:ComputerEquipment 2023-06-28 2024-06-27 09276080 d:ComputerEquipment 2024-06-27 09276080 d:ComputerEquipment 2023-06-27 09276080 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-06-28 2024-06-27 09276080 d:OwnedOrFreeholdAssets 2023-06-28 2024-06-27 09276080 d:CurrentFinancialInstruments 2024-06-27 09276080 d:CurrentFinancialInstruments 2023-06-27 09276080 d:Non-currentFinancialInstruments 2024-06-27 09276080 d:Non-currentFinancialInstruments 2023-06-27 09276080 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-27 09276080 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-27 09276080 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-27 09276080 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-27 09276080 d:ShareCapital 2024-06-27 09276080 d:ShareCapital 2023-06-27 09276080 d:RetainedEarningsAccumulatedLosses 2024-06-27 09276080 d:RetainedEarningsAccumulatedLosses 2023-06-27 09276080 c:FRS102 2023-06-28 2024-06-27 09276080 c:AuditExempt-NoAccountantsReport 2023-06-28 2024-06-27 09276080 c:FullAccounts 2023-06-28 2024-06-27 09276080 c:PrivateLimitedCompanyLtd 2023-06-28 2024-06-27 09276080 e:PoundSterling 2023-06-28 2024-06-27 iso4217:GBP xbrli:pure
Company registration number: 09276080







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
27 JUNE 2024


NINE HOSPITALITY 4 LIMITED






































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NINE HOSPITALITY 4 LIMITED
 


 
COMPANY INFORMATION


Directors
G S Chadha 
J K Chadha 




Registered number
09276080



Registered office
Vivek House
65-67 Clarendon Road

Watford

WD17 1DS




Accountants
Menzies LLP
Chartered Accountants

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


NINE HOSPITALITY 4 LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


NINE HOSPITALITY 4 LIMITED
REGISTERED NUMBER:09276080



STATEMENT OF FINANCIAL POSITION
AS AT 27 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
4,290
5,719

  
4,290
5,719

Current assets
  

Debtors: amounts falling due within one year
 5 
281,985
911,788

Cash at bank and in hand
  
11,704
8,786

  
293,689
920,574

Creditors: amounts falling due within one year
 6 
(280,341)
(911,821)

Net current assets
  
 
 
13,348
 
 
8,753

Total assets less current liabilities
  
17,638
14,472

Creditors: amounts falling due after more than one year
 7 
(29,924)
(35,197)

  

Net liabilities
  
(12,286)
(20,725)

Page 1

 


NINE HOSPITALITY 4 LIMITED
REGISTERED NUMBER:09276080


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 27 JUNE 2024

2024
2023
£
£

Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(12,287)
(20,726)

  
(12,286)
(20,725)


The directors consider 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 directors acknowledge their 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 income and retained earnings 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: 




G S Chadha
Director

Date: 11 March 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


NINE HOSPITALITY 4 LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 JUNE 2024

1.


General information

Nine Hospitality 4 Limited is a private company limited by shares, incorporated in England and Wales. The company registration number and situation of the company's registered office can be found on the Company Information page.
The presentation currency in the financial statements is GBP rounded to the nearest £1.

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

Going concern

At the year end the Company had net liabilities of £12,286 (2023 - £20,725). Of the £280,341 creditors due within one year, £108,985 is due to associated companies. The company has the continued support of these associated companies and so the directors continue to produce the accounts on a going concern basis.

 
2.3

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.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.5

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, on a reducing balance and straight line basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
reducing balance
Fixtures and fittings
-
25%
reducing balance
Computer equipment
-
33%
straight line

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.

Page 3

 


NINE HOSPITALITY 4 LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 JUNE 2024

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Page 4

 


NINE HOSPITALITY 4 LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 JUNE 2024

3.


Employees

The average monthly number of employees, including the directors, was 2 (2023 - 2).


4.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost or valuation


At 28 June 2023
179
49,396
26,771
76,346



At 27 June 2024

179
49,396
26,771
76,346



Depreciation


At 28 June 2023
163
43,693
26,771
70,627


Charge for the year on owned assets
3
1,426
-
1,429



At 27 June 2024

166
45,119
26,771
72,056



Net book value



At 27 June 2024
13
4,277
-
4,290



At 27 June 2023
16
5,703
-
5,719


5.


Debtors

2024
2023
£
£


Other debtors
281,985
911,788

281,985
911,788


Page 5

 


NINE HOSPITALITY 4 LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 JUNE 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
5,000
5,000

Trade creditors
162,521
165,202

Amounts owed to group undertakings
-
100

Other creditors
108,985
47,014

Accruals and deferred income
3,835
694,505

280,341
911,821



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
29,924
35,197

29,924
35,197


Bank loans are unsecured and provided at a fixed interest rate of 2.5%.


8.


Related party transactions

Included within other debtors is a balance of £262,301 (2023 -  £888,714) owed by companies which the director has an interest in, either as a director, or participator, with which transactions have taken place.
Included within other creditors is a balance of £108,985 (2023 - £47,014 ) owed to companies which the director has an interest in, either as a director, or participator, with which transactions have taken place.


9.


Controlling party

The directors consider G S Chadha to be the ultimate controlling party.

 
Page 6