Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-312025-05-122025-03-312025-05-1202024-04-01falseNo description of principal activity0falsetruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10927982 2024-04-01 2025-03-31 10927982 2023-04-01 2024-03-31 10927982 2025-03-31 10927982 2024-03-31 10927982 2023-04-01 10927982 c:Director1 2024-04-01 2025-03-31 10927982 d:CurrentFinancialInstruments 2025-03-31 10927982 d:CurrentFinancialInstruments 2024-03-31 10927982 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 10927982 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 10927982 d:ShareCapital 2025-03-31 10927982 d:ShareCapital 2024-03-31 10927982 d:ShareCapital 2023-04-01 10927982 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 10927982 d:RetainedEarningsAccumulatedLosses 2025-03-31 10927982 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 10927982 d:RetainedEarningsAccumulatedLosses 2024-03-31 10927982 d:RetainedEarningsAccumulatedLosses 2023-04-01 10927982 c:FRS102 2024-04-01 2025-03-31 10927982 c:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 10927982 c:FullAccounts 2024-04-01 2025-03-31 10927982 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10927982 2 2024-04-01 2025-03-31 10927982 6 2024-04-01 2025-03-31 10927982 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 10927982









SPECIALITY HOSPITALITY UK LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
SPECIALITY HOSPITALITY UK LIMITED
 
 
  
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SPECIALITY HOSPITALITY UK LIMITED
FOR THE YEAR ENDED 31 MARCH 2025

You consider that the Company is exempt from an audit for the year ended 31 March 2025. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the financial statements on pages 7 from the accounting records of the Company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these financial statements.

  



Paperchase Business Services Ltd
 
The Courtyard
14A Sydenham Road
Croydon
London
CR0 2EE
12 May 2025
Page 1

 
SPECIALITY HOSPITALITY UK LIMITED
REGISTERED NUMBER: 10927982

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 4 
1,004,252
1,004,252

  
1,004,252
1,004,252

Current assets
  

Debtors: amounts falling due within one year
 5 
19,698
15,009

Cash at bank and in hand
 6 
134,850
137,141

  
154,548
152,150

Creditors: amounts falling due within one year
 7 
(1,350)
(1,350)

Net current assets
  
 
 
153,198
 
 
150,800

Total assets less current liabilities
  
1,157,450
1,155,052

  

Net assets
  
1,157,450
1,155,052


Capital and reserves
  

Called up share capital 
  
1,233,500
1,233,500

Profit and loss account
  
(76,050)
(78,448)

  
1,157,450
1,155,052


The director considers 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 director acknowledges his 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 profit and loss account 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: 




Page 2

 
SPECIALITY HOSPITALITY UK LIMITED
REGISTERED NUMBER: 10927982
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

................................................
Anjanmoy Chatterjee
Director

Date: 12 May 2025

The notes on pages 5 to 7 form part of these financial statements.

Page 3

 

 
SPECIALITY HOSPITALITY UK LIMITED


 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025



Called up share capital
Profit and loss account
Total equity


£
£
£



At 1 April 2023
1,233,500
(77,098)
1,156,402





Loss for the year
-
(1,350)
(1,350)





At 1 April 2024
1,233,500
(78,448)
1,155,052





Profit for the year
-
2,398
2,398



At 31 March 2025
1,233,500
(76,050)
1,157,450



The notes on pages 5 to 7 form part of these financial statements.

Page 4

 
SPECIALITY HOSPITALITY UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Speciality Hospitality UK Limited is a private company, limited by shares, registered in England and
Wales. The company's registered number and registered office address are as below:
Registered number: 10927982
Registered office: 134 Buckingham Palace Road, London, United Kingdom, SW1W 9SA

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.4

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.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

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.

Page 5

 
SPECIALITY HOSPITALITY UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Employees




The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).

The average monthly number of employees, including directors, during the year was 0 (2024 - 0).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2024
1,004,252



At 31 March 2025
1,004,252





5.


Debtors

2025
2024
£
£


Other debtors
15,332
15,009

Prepayments and accrued income
4,366
-

19,698
15,009



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
134,850
137,141

134,850
137,141


Page 6

 
SPECIALITY HOSPITALITY UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Accruals and deferred income
1,350
1,350

1,350
1,350



8.


Related party transactions

At the balance sheet date, Speciality Hospitality UK Limited owed £Nil to Caterland Hospitality llimited.

 
Page 7