Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 07457649 C Williams-Hawkes G M Williams-Hawkes T N Williams-Hawkes E N Williams-Hawkes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07457649 2023-12-31 07457649 2024-12-31 07457649 2024-01-01 2024-12-31 07457649 frs-core:CurrentFinancialInstruments 2024-12-31 07457649 frs-core:Non-currentFinancialInstruments 2024-12-31 07457649 frs-core:ComputerEquipment 2024-01-01 2024-12-31 07457649 frs-core:FurnitureFittings 2024-01-01 2024-12-31 07457649 frs-core:LandBuildings 2024-12-31 07457649 frs-core:LandBuildings 2024-01-01 2024-12-31 07457649 frs-core:LandBuildings 2023-12-31 07457649 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07457649 frs-core:MotorVehicles 2024-01-01 2024-12-31 07457649 frs-core:PlantMachinery 2024-12-31 07457649 frs-core:PlantMachinery 2024-01-01 2024-12-31 07457649 frs-core:PlantMachinery 2023-12-31 07457649 frs-core:ShareCapital 2024-12-31 07457649 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07457649 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07457649 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 07457649 frs-bus:SmallEntities 2024-01-01 2024-12-31 07457649 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07457649 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07457649 frs-bus:Director1 2024-01-01 2024-12-31 07457649 frs-bus:Director2 2024-01-01 2024-12-31 07457649 frs-bus:Director3 2024-01-01 2024-12-31 07457649 frs-bus:Director3 2023-12-31 07457649 frs-bus:Director3 2024-12-31 07457649 frs-bus:Director4 2024-01-01 2024-12-31 07457649 frs-countries:EnglandWales 2024-01-01 2024-12-31 07457649 2022-12-31 07457649 2023-12-31 07457649 2023-01-01 2023-12-31 07457649 frs-core:CurrentFinancialInstruments 2023-12-31 07457649 frs-core:Non-currentFinancialInstruments 2023-12-31 07457649 frs-core:ShareCapital 2023-12-31 07457649 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 07457649
South Western Hotel & Catering Co. Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07457649
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,286,063 1,301,990
1,286,063 1,301,990
CURRENT ASSETS
Stocks 5 13,462 12,756
Debtors 6 13,426 10,419
Cash at bank and in hand 115,073 105,514
141,961 128,689
Creditors: Amounts Falling Due Within One Year 7 (253,167 ) (260,670 )
NET CURRENT ASSETS (LIABILITIES) (111,206 ) (131,981 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,174,857 1,170,009
Creditors: Amounts Falling Due After More Than One Year 8 (5,000 ) (15,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,371 ) (17,648 )
NET ASSETS 1,155,486 1,137,361
CAPITAL AND RESERVES
Called up share capital 9 835,860 835,860
Profit and Loss Account 319,626 301,501
SHAREHOLDERS' FUNDS 1,155,486 1,137,361
Page 1
Page 2
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
G M Williams-Hawkes
Director
17 April 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
South Western Hotel & Catering Co. Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07457649 . The registered office is 68 Fore Street, Topsham, Exeter, EX3 0HL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% straight line
Motor Vehicles 20% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
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Page 4
2.5. Taxation - continued
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2023: 30)
26 30
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 January 2024 1,204,980 337,258 1,542,238
Additions - 3,895 3,895
Disposals - (399 ) (399 )
As at 31 December 2024 1,204,980 340,754 1,545,734
Depreciation
As at 1 January 2024 2,410 237,838 240,248
Provided during the period 2,410 17,318 19,728
Disposals - (305 ) (305 )
As at 31 December 2024 4,820 254,851 259,671
Net Book Value
As at 31 December 2024 1,200,160 85,903 1,286,063
As at 1 January 2024 1,202,570 99,420 1,301,990
5. Stocks
2024 2023
£ £
Stock 13,462 12,756
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 13,426 10,419
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 41,241 21,980
Bank loans and overdrafts 10,000 10,000
Other creditors 152,604 180,825
Taxation and social security 49,322 47,865
253,167 260,670
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 5,000 15,000
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 835,860 835,860
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mr Thomas Williams-Hawkes - 149 - - 149
The above loan is unsecured, interest free and repayable on demand.
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