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Registration number: 12151679

CA Hospitality Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 31 January 2025

 

CA Hospitality Ltd

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 8

 

CA Hospitality Ltd

(Registration number: 12151679)
Balance Sheet as at 31 January 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

96,110

108,956

Current assets

 

Stocks

14,028

13,815

Debtors

5

20,642

20,050

Cash at bank and in hand

 

40,686

40,411

 

75,356

74,276

Creditors: Amounts falling due within one year

6

(193,663)

(200,091)

Net current liabilities

 

(118,307)

(125,815)

Total assets less current liabilities

 

(22,197)

(16,859)

Creditors: Amounts falling due after more than one year

6

(8,773)

(19,062)

Net liabilities

 

(30,970)

(35,921)

Capital and reserves

 

Called up share capital

1,000

1,000

Retained earnings

(31,970)

(36,921)

Shareholders' deficit

 

(30,970)

(35,921)

 

CA Hospitality Ltd

(Registration number: 12151679)
Balance Sheet as at 31 January 2025

For the financial year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 7 May 2025
 

.........................................
Mr A N Dunkley
Company secretary and director

 

CA Hospitality Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Castle Hotel
New Park Street
Devizes
Wiltshire
SN10 1DS

The principal place of business is:
The Castle Hotel
New Park Street
Devizes
Wiltshire
SN10 1DS
England

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in the financial statements are rounded to the nearest £.

Going concern

The company has sufficient financial support from the director and as a consequence, he believes that the company is well placed to manage its business risks successfully despite the current uncertain economic outlook. The accounts have therefore been prepared on the going concerned basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Revenue from the sales of food and drink is recognised when sold to customers. Revenue from room occupancy is recognised as rooms are occupied.

Government grants

Government grants are accounted for as revenue based grants under the accrual model in the period in which they are receivable.

 

CA Hospitality Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Hotel, bar and kitchen equipment

10% to 50% straight line

Office equipment and computers

33% to 50% straight line

Leasehold property

Straight line over the period of the lease

Amortisation

Asset class

Amortisation method and rate

Goodwill

There is no amortisation as it is stated at residual value.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

CA Hospitality Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 22 (2024 - 21).

 

CA Hospitality Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

4

Tangible assets

Short leasehold land and buildings
£

Restaurant furniture and fittings
£

Hotel, kitchen and bar equipment
£

Computer equipment
£

Total
£

Cost or valuation

At 1 February 2024

12,471

8,660

187,866

4,547

213,544

Additions

-

-

20,285

1,283

21,568

Disposals

-

-

(4,619)

-

(4,619)

At 31 January 2025

12,471

8,660

203,532

5,830

230,493

Depreciation

At 1 February 2024

2,936

7,048

90,594

4,010

104,588

Charge for the year

734

933

30,584

681

32,932

Eliminated on disposal

-

-

(3,137)

-

(3,137)

At 31 January 2025

3,670

7,981

118,041

4,691

134,383

Carrying amount

At 31 January 2025

8,801

679

85,491

1,139

96,110

At 31 January 2024

9,535

1,612

97,272

537

108,956

Included within the net book value of land and buildings above is £8,801 (2024 - £9,535) in respect of short leasehold land and buildings.
 

 

CA Hospitality Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

5

Debtors

Current

2025
£

2024
£

Trade debtors

6,477

6,454

Prepayments

5,720

5,471

Other debtors

8,445

8,125

 

20,642

20,050

6

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Loans and borrowings

10,291

10,036

Trade creditors

 

21,585

27,700

Taxation and social security

 

27,107

20,870

Other creditors

 

134,680

141,485

 

193,663

200,091


Creditors include a bounce back bank loan which is secured of £10,291 (2024 £10,036). The loan is guaranteed by H M Government.

Creditors: amounts falling due after more than one year

Note

2025
£

2024
£

Due after one year

 

Loans and borrowings

8,773

19,062

Creditors include a bounce back bank loan whiich is secured of £8,773 (2024 £19,062). The loan is guaranteed by H M Government.

 

CA Hospitality Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

7

Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £498,643 (2024 - £539,910).

Operating Lease commitments
The company has a commitment to pay rent under a lease which expires on 5th February 2037. The current annual rent from 26 March 2023 is £41,267 and the lease provides for annual rent increases based on the retail price index.
The breakdown of the current known commitment is:
Payable within 1 year £41,267
Payable 2 - 5 years £165,068
Payable after 5 years £292,308


8

Related party transactions

At the balance sheet date other creditors include loan balances from its director/shareholder, Mr A N Dunkley of £59,432 (2024 £63,432) and a shareholder Mrs C Dunkley of £59,534 (2024 £63,534).

There are no intentions to withdrawn these funds. However, there are no formal repayment terms, and no interest is charged. Therefore, these are for accounts disclosure purposes considered to be repayable on demand and therefore included within Creditors: amounts falling due within one year.