Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-312025-05-122025-03-312025-05-12The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2322false2024-04-01No description of principal activitytruetruefalse 12109778 2024-04-01 2025-03-31 12109778 2023-04-01 2024-03-31 12109778 2025-03-31 12109778 2024-03-31 12109778 2023-04-01 12109778 c:Director1 2024-04-01 2025-03-31 12109778 d:Buildings 2024-04-01 2025-03-31 12109778 d:Buildings 2025-03-31 12109778 d:Buildings 2024-03-31 12109778 d:Buildings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12109778 d:Buildings d:LongLeaseholdAssets 2024-04-01 2025-03-31 12109778 d:Buildings d:LongLeaseholdAssets 2025-03-31 12109778 d:Buildings d:LongLeaseholdAssets 2024-03-31 12109778 d:PlantMachinery 2024-04-01 2025-03-31 12109778 d:PlantMachinery 2025-03-31 12109778 d:PlantMachinery 2024-03-31 12109778 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12109778 d:FurnitureFittings 2024-04-01 2025-03-31 12109778 d:FurnitureFittings 2025-03-31 12109778 d:FurnitureFittings 2024-03-31 12109778 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12109778 d:ComputerEquipment 2024-04-01 2025-03-31 12109778 d:ComputerEquipment 2025-03-31 12109778 d:ComputerEquipment 2024-03-31 12109778 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12109778 d:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 12109778 d:OtherPropertyPlantEquipment 2025-03-31 12109778 d:OtherPropertyPlantEquipment 2024-03-31 12109778 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12109778 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12109778 d:CurrentFinancialInstruments 2025-03-31 12109778 d:CurrentFinancialInstruments 2024-03-31 12109778 d:Non-currentFinancialInstruments 2025-03-31 12109778 d:Non-currentFinancialInstruments 2024-03-31 12109778 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 12109778 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12109778 d:ShareCapital 2025-03-31 12109778 d:ShareCapital 2024-03-31 12109778 d:ShareCapital 2023-04-01 12109778 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 12109778 d:RetainedEarningsAccumulatedLosses 2025-03-31 12109778 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 12109778 d:RetainedEarningsAccumulatedLosses 2024-03-31 12109778 d:RetainedEarningsAccumulatedLosses 2023-04-01 12109778 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 12109778 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 12109778 c:FRS102 2024-04-01 2025-03-31 12109778 c:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 12109778 c:FullAccounts 2024-04-01 2025-03-31 12109778 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12109778 2 2024-04-01 2025-03-31 12109778 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 12109778









CATERLAND HOSPITALITY LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
CATERLAND HOSPITALITY LTD
 
 
  
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CATERLAND HOSPITALITY LTD
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 9 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

 
CATERLAND HOSPITALITY LTD
REGISTERED NUMBER: 12109778

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
763,608
913,872

  
763,608
913,872

Current assets
  

Stocks
  
47,849
39,194

Debtors
 5 
209,308
204,503

Cash at bank and in hand
 6 
709,140
616,633

  
966,297
860,330

Creditors: amounts falling due within one year
 7 
(297,435)
(387,083)

Net current assets
  
 
 
668,862
 
 
473,247

Total assets less current liabilities
  
1,432,470
1,387,119

Provisions for liabilities
  

Deferred tax
 8 
(29,926)
(32,545)

  
 
 
(29,926)
 
 
(32,545)

Net assets
  
1,402,544
1,354,574


Capital and reserves
  

Called up share capital 
  
1,969,122
1,969,122

Profit and loss account
  
(566,578)
(614,548)

  
1,402,544
1,354,574


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 comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

Page 2

 
CATERLAND HOSPITALITY LTD
REGISTERED NUMBER: 12109778
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




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

Date: 12 May 2025

The notes on pages 5 to 9 form part of these financial statements.

Page 3

 

 
CATERLAND HOSPITALITY LTD


 

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
1,969,122
(951,783)
1,017,339





Profit for the year
-
337,235
337,235





At 1 April 2024
1,969,122
(614,548)
1,354,574





Profit for the year
-
47,970
47,970



At 31 March 2025
1,969,122
(566,578)
1,402,544



The notes on pages 5 to 9 form part of these financial statements.

Page 4

 
CATERLAND HOSPITALITY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Caterland Hospitality 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: 12109778
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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 5

 
CATERLAND HOSPITALITY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.3

Interest income

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

 
2.4

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.

 
2.5

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, using the straight-line method.

Depreciation is provided on the following basis:

Improvement Building
-
10%
SLM
Long-term leasehold property
-
10%
SLM
Plant and machinery
-
20%
SLM
Fixtures and fittings
-
20%
SLM
Computer equipment
-
33%
SLM
Other fixed assets
-
10%
SLM

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.

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

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.

Page 6

 
CATERLAND HOSPITALITY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.8

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.

 
2.9

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 22 (2024 - 23).


4.


Tangible fixed assets





Improvement Building
Long-term leasehold property
Plant and machinery
Fixtures and fittings
Computer equipment
Other fixed assets
Total

£
£
£
£
£
£
£



Cost or valuation


At 1 April 2024
835,963
101,361
256,215
50,018
23,327
49,479
1,316,363


Additions
-
-
6,101
9,518
-
-
15,619



At 31 March 2025

835,963
101,361
262,316
59,536
23,327
49,479
1,331,982



Depreciation


At 1 April 2024
207,867
24,252
116,427
23,174
18,668
12,103
402,491


Charge for the year on owned assets
83,596
10,136
51,764
10,873
4,566
4,948
165,883



At 31 March 2025

291,463
34,388
168,191
34,047
23,234
17,051
568,374



Net book value



At 31 March 2025
544,500
66,973
94,125
25,489
93
32,428
763,608



At 31 March 2024
628,096
77,109
139,788
26,844
4,659
37,376
913,872

Page 7

 
CATERLAND HOSPITALITY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£

Due after more than one year

Other debtors
104,562
104,562

104,562
104,562

Due within one year

Trade debtors
9,032
22,236

Other debtors
4,420
2,999

Prepayments and accrued income
91,294
74,706

209,308
204,503



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
709,140
616,633

709,140
616,633



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
81,415
115,328

Amounts owed to group undertakings
606
2,823

Other taxation and social security
28,771
47,545

Other creditors
12,592
47,135

Accruals and deferred income
174,051
174,252

297,435
387,083


Page 8

 
CATERLAND HOSPITALITY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

8.


Deferred taxation




2025


£






At beginning of year
(32,545)


Charged to profit or loss
2,619



At end of year
(29,926)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(29,927)
(32,545)

(29,927)
(32,545)


9.


Related party transactions

At the balance sheet date, Caterland Hospitality Limited owed £NIL to Speciality Hospitality UK Limited

 
Page 9