Registration number:
for the Year Ended
CA Hospitality Ltd
(Registration number: 12151679)
Balance Sheet as at 31 January 2025
Note |
2025 |
2024 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Stocks |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current liabilities |
( |
( |
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Total assets less current liabilities |
( |
( |
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Creditors: Amounts falling due after more than one year |
( |
( |
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Net liabilities |
( |
( |
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Capital and reserves |
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Called up share capital |
1,000 |
1,000 |
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Retained earnings |
(31,970) |
(36,921) |
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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:
• |
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• |
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
......................................... |
CA Hospitality Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025
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 principal place of business is:
The Castle Hotel
New Park Street
Devizes
Wiltshire
SN10 1DS
England
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
Staff numbers |
The average number of persons employed by the company (including the director) during the year, was
CA Hospitality Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025
Tangible assets |
Short leasehold land and buildings |
Restaurant furniture and fittings |
Hotel, kitchen and bar equipment |
Computer equipment |
Total |
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Cost or valuation |
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At 1 February 2024 |
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Additions |
- |
- |
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Disposals |
- |
- |
( |
- |
( |
At 31 January 2025 |
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Depreciation |
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At 1 February 2024 |
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Charge for the year |
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Eliminated on disposal |
- |
- |
( |
- |
( |
At 31 January 2025 |
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Carrying amount |
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At 31 January 2025 |
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At 31 January 2024 |
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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
Debtors |
Current |
2025 |
2024 |
Trade debtors |
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Prepayments |
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Other debtors |
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Creditors |
Creditors: amounts falling due within one year
Note |
2025 |
2024 |
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Due within one year |
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Loans and borrowings |
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Trade creditors |
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Taxation and social security |
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Other creditors |
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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 |
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Due after one year |
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Loans and borrowings |
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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
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 £
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
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.