Registered number
11872389
Aberdeen Rooms Ltd
Filleted Accounts
31 March 2025
Aberdeen Rooms Ltd
Registered number: 11872389
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 555,659 506,639
Current assets
Debtors 4 4,286 2,822
Cash at bank and in hand 1,041 3,121
5,327 5,943
Creditors: amounts falling due within one year 5 (178,080) (159,441)
Net current liabilities (172,753) (153,498)
Total assets less current liabilities 382,906 353,141
Creditors: amounts falling due after more than one year 6 (91,332) (98,339)
Net assets 291,574 254,802
Capital and reserves
Called up share capital 330 330
Revaluation reserve 7 170,219 153,000
Profit and loss account 121,025 101,472
Shareholders' funds 291,574 254,802
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Andrew Pell
Director
Approved by the board on 11 June 2025
Aberdeen Rooms Ltd
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price .
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 7 6
3 Tangible fixed assets
Land and buildings
£
Cost
At 1 April 2024 545,000
Additions 42,781
Surplus on revaluation 17,219
At 31 March 2025 605,000
Depreciation
At 1 April 2024 38,361
Charge for the year 10,980
At 31 March 2025 49,341
Net book value
At 31 March 2025 555,659
At 31 March 2024 506,639
4 Debtors 2025 2024
£ £
Trade debtors 2,735 2,289
Other debtors 1,551 533
4,286 2,822
5 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 3,813 2,496
Taxation and social security costs 9,196 11,157
Other creditors 165,071 145,788
178,080 159,441
6 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 91,332 98,339
7 Revaluation reserve 2025 2024
£ £
At 1 April 2024 153,000 153,000
Gain on revaluation of land and buildings 12,914 -
Deferred taxation arising on the revaluation of land and buildings 4,305 -
At 31 March 2025 170,219 153,000
8 Related party transactions
Included within other creditors are unsecured loans from Mr A Pell (£114,583) and Mr M Birjandi (£33,725) with an interest rate @ 6.3% and H B Enterprises (Scotland) Ltd (£10,000) with an interest rate of 2.25%
9 Other information
Aberdeen Rooms Ltd is a private company limited by shares and incorporated in England. Its registered office is:
The Homestead
Bullbeggars Lane
Woking
Surrey
GU21 4SQ
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