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Registered number: 01298485














THE GOOD HOTEL GUIDE LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

 
THE GOOD HOTEL GUIDE LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 5


 
THE GOOD HOTEL GUIDE LIMITED
 

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
881
1,322

Current assets
  

Stocks
  
3,532
7,415

Debtors: amounts falling due within one year
 5 
10,098
2,681

Bank and cash balances
  
133,144
208,660

  
146,774
218,756

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(104,168)
(164,180)

Net current assets
  
 
 
42,606
 
 
54,576

  

Net assets
  
43,487
55,898


Capital and reserves
  

Called up share capital 
 7 
3
3

Share premium account
  
90,697
90,697

Profit and loss account
  
(47,213)
(34,802)

  
43,487
55,898


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 statement of comprehensive income 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 on 4 June 2025.


R S Fraiman
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
THE GOOD HOTEL GUIDE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

The Good Hotel Guide Limited is a limited liability company registered in England and Wales. Its registered office address is at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, United Kingdom, WD6 1JD.
The principal activity of the Company during the year was that of publishing a hotel guide in print and digital form.

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

Turnover

Turnover is measured at the fair value of amounts receivable in respect of goods and services provided in the year, net of trade discounts and excluding Value Added Tax. The company recognises revenue from goods when the goods are delivered to the customer. Revenue from services is recognised when all contractual obligations have been met.

 
2.3

Interest income

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

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


Page 2

 
THE GOOD HOTEL GUIDE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
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, on a reducing balance basis.

Depreciation is provided on the following basis:

Computer equipment
-
33%

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 valued at the lower of cost and net realisable value after making due allowance for absolete and slow-moving stocks.

 

Basic financial instruments


The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to/from related parties.
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.
Cash and cash equivalents comprise cash balances and call deposits. Bank overdrafts that are repayable on demand and form an integral part of the company's cash management.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 3

 
THE GOOD HOTEL GUIDE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 January 2024
1,011
6,679
7,690



At 31 December 2024

1,011
6,679
7,690



Depreciation


At 1 January 2024
1,011
5,357
6,368


Charge for the year on owned assets
-
441
441



At 31 December 2024

1,011
5,798
6,809



Net book value



At 31 December 2024
-
881
881



At 31 December 2023
-
1,322
1,322


5.


Debtors

2024
2023
£
£


Trade debtors
7,470
-

Other debtors
2,628
2,681

10,098
2,681



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
6,012
12,428

Other taxation and social security
2,184
2,249

Other creditors
49
-

Accruals and deferred income
95,923
149,503

104,168
164,180


Page 4

 
THE GOOD HOTEL GUIDE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



285 (2023 - 285) Ordinary shares of £0.01 each
3
3


 
Page 5