Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30false36No description of principal activity2023-10-01false34truetrue 11424662 2023-10-01 2024-09-30 11424662 2022-10-01 2023-09-30 11424662 2024-09-30 11424662 2023-09-30 11424662 c:Director1 2023-10-01 2024-09-30 11424662 d:Buildings d:LongLeaseholdAssets 2023-10-01 2024-09-30 11424662 d:Buildings d:LongLeaseholdAssets 2024-09-30 11424662 d:Buildings d:LongLeaseholdAssets 2023-09-30 11424662 d:PlantMachinery 2023-10-01 2024-09-30 11424662 d:PlantMachinery 2024-09-30 11424662 d:PlantMachinery 2023-09-30 11424662 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 11424662 d:FurnitureFittings 2023-10-01 2024-09-30 11424662 d:FurnitureFittings 2024-09-30 11424662 d:FurnitureFittings 2023-09-30 11424662 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 11424662 d:OfficeEquipment 2023-10-01 2024-09-30 11424662 d:OfficeEquipment 2024-09-30 11424662 d:OfficeEquipment 2023-09-30 11424662 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 11424662 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 11424662 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-01 2024-09-30 11424662 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-30 11424662 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-30 11424662 d:Goodwill 2023-10-01 2024-09-30 11424662 d:Goodwill 2024-09-30 11424662 d:Goodwill 2023-09-30 11424662 d:CurrentFinancialInstruments 2024-09-30 11424662 d:CurrentFinancialInstruments 2023-09-30 11424662 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 11424662 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 11424662 d:ShareCapital 2024-09-30 11424662 d:ShareCapital 2023-09-30 11424662 d:RetainedEarningsAccumulatedLosses 2024-09-30 11424662 d:RetainedEarningsAccumulatedLosses 2023-09-30 11424662 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-09-30 11424662 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-09-30 11424662 c:FRS102 2023-10-01 2024-09-30 11424662 c:Audited 2023-10-01 2024-09-30 11424662 c:FullAccounts 2023-10-01 2024-09-30 11424662 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 11424662 c:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 11424662 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 11424662 d:AcceleratedTaxDepreciationDeferredTax 2023-09-30 11424662 d:RetirementBenefitObligationsDeferredTax 2024-09-30 11424662 d:RetirementBenefitObligationsDeferredTax 2023-09-30 11424662 d:Goodwill d:OwnedIntangibleAssets 2023-10-01 2024-09-30 11424662 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2023-10-01 2024-09-30 11424662 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 11424662









DAISH'S BLACKPOOL HOTEL LTD









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 SEPTEMBER 2024

 
DAISH'S BLACKPOOL HOTEL LTD
REGISTERED NUMBER: 11424662

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
100,778
107,976

Tangible assets
 5 
1,099,036
1,030,947

  
1,199,814
1,138,923

Current assets
  

Stocks
  
15,191
12,179

Debtors: amounts falling due within one year
 6 
36,060
35,887

Cash at bank and in hand
 7 
40,344
18,694

  
91,595
66,760

Creditors: amounts falling due within one year
 8 
(1,404,388)
(1,325,967)

Net current liabilities
  
 
 
(1,312,793)
 
 
(1,259,207)

Total assets less current liabilities
  
(112,979)
(120,284)

Provisions for liabilities
  

Deferred tax
 10 
(109,087)
(102,249)

  
 
 
(109,087)
 
 
(102,249)

Net liabilities
  
(222,066)
(222,533)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(222,166)
(222,633)

  
(222,066)
(222,533)


Page 1

 
DAISH'S BLACKPOOL HOTEL LTD
REGISTERED NUMBER: 11424662
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

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 income and retained earnings 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: 




G A Brown
Director

Date: 12 June 2025

The notes on pages 3 to 11 form part of these financial statements.

Page 2

 
DAISH'S BLACKPOOL HOTEL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

1.


General information

Daish's Blackpool Hotel Limited is a limited company incorporated in the United Kingdom, registered office The Devonshire Hotel, Park Hill Road, Torquay, Devon, TQ1 2DY, principal place of business North Shore Hotel, 224 Promenade, Blackpool, FY1 1RZ.
The principal activity of the company during the year was the operation of a hotel.

These accounts have been prepared with an rounding tolerance of £1.

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.

Effective from the balance sheet date, the company has chosen to early adopt the amendments to FRS 102 issued in the Periodic Review 2024, which are otherwise effective for accounting periods beginning on or after 1 January 2026. These amendments have been considered in the preparation of these financial statements. In line with the transitional provisions of FRS 102, the company has not restated prior year figures. 

The following principal accounting policies have been applied:

 
2.2

Going concern

Despite the ongoing uncertain economic outlook, the directors believe that the company is well placed to manage its business risks successfully, and to maintain positive cash flows for the foreseeable future. After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statement.

 
2.3

Revenue

Revenue represents the fair value of consideration receivable, excluding Value Added Tax, in the ordinary course of business for accomodation services and related hotel goods provided. Accomodation sales, including deposits received in advance, are recognised as turnover at the date of stay.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Page 3

 
DAISH'S BLACKPOOL HOTEL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

Leased assets: the Company as lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

 
2.6

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.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 4

 
DAISH'S BLACKPOOL HOTEL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.8

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. 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 balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.9

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Income and Retained Earnings over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Hotel development expenditure
-
3
years
Goodwill
-
20
years

Page 5

 
DAISH'S BLACKPOOL HOTEL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.10

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:

Long-term leasehold property
-
2%
straight line
Plant and machinery
-
25%
straight line
Fixtures and fittings
-
15%
straight line
Office equipment
-
25%
straight line

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.

  
2.11

Leasehold improvements

Leasehold improvements are measured under the revaluation model and held in the balance sheet at fair value less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period.
Fair values are determined from market based evidence either undertaken by professionally qualified valuers or by directors.
Upward revaluations are recognised in other comprehensive income, except to the extent that the revaluation reverses a revaluation decrease of the same asset previously recognised in profit or loss, in which case it is recognised in profit or loss. Downward revaluations are recognised first in other comprehensive income, to reverse any gain already recorded on that asset, then any excess in profit or loss.

 
2.12

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

 
2.13

Debtors

Short term debtors are measured at transaction price, less any provision for bad or doubtful debt.

Page 6

 
DAISH'S BLACKPOOL HOTEL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.14

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.

 
2.15

Creditors

Short term creditors are measured at transaction price.


3.


Employees

The average monthly number of employees, including directors, during the period was 34 (2023 - 36).


4.


Intangible assets




Hotel develop- ment expenditure
Goodwill
Total

£
£
£



Cost


At 1 October 2023
37,857
143,970
181,827



At 30 September 2024

37,857
143,970
181,827



Amortisation


At 1 October 2023
37,857
35,994
73,851


Charge for the period on owned assets
-
7,198
7,198



At 30 September 2024

37,857
43,192
81,049



Net book value



At 30 September 2024
-
100,778
100,778



At 30 September 2023
-
107,976
107,976



Page 7

 
DAISH'S BLACKPOOL HOTEL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

5.


Tangible fixed assets





Leasehold improve- ments
Plant and machinery
Fixtures and fittings
Office equipment
Total

£
£
£
£
£



Cost or valuation


At 1 October 2023
915,201
48,914
255,356
12,301
1,231,772


Additions
88,198
41,863
11,730
-
141,791



At 30 September 2024

1,003,399
90,777
267,086
12,301
1,373,563



Depreciation


At 1 October 2023
18,304
31,910
140,264
10,347
200,825


Charge for the period on owned assets
20,893
12,419
39,472
918
73,702



At 30 September 2024

39,197
44,329
179,736
11,265
274,527



Net book value



At 30 September 2024
964,202
46,448
87,350
1,036
1,099,036



At 30 September 2023
896,897
17,004
115,092
1,954
1,030,947

Page 8

 
DAISH'S BLACKPOOL HOTEL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

6.


Debtors

2024
2023
£
£


Other debtors
9,858
6,616

Prepayments and accrued income
26,202
29,271

36,060
35,887



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
40,344
18,694

40,344
18,694



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
91,279
86,377

Amounts owed to group undertakings
1,197,396
1,059,433

Corporation tax
-
12

Other taxation and social security
53,579
120,074

Other creditors
5,104
4,054

Accruals and deferred income
57,030
56,017

1,404,388
1,325,967



9.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
40,344
18,694




Financial assets measured at fair value through profit or loss comprise...

Page 9

 
DAISH'S BLACKPOOL HOTEL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

10.


Deferred taxation




2024


£






At beginning of year
(102,249)


Charged to profit or loss
(6,838)



At end of year
(109,087)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(109,416)
(102,548)

Pension surplus
329
299

(109,087)
(102,249)


11.


Contingent liabilities

The company is party to a group banking facility under which the company has provided a debenture in support of its own borrowings and those of other group companies. At the balance sheet date the total indebtedness of the group secured in favour of its bankers was £9,812,748 (2023 - £10,238,390).


12.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £10,553 (2023 - £11,107). Contributions totalling £1,316 (2023 - £1,194) were payable to the fund at the balance sheet date and are included in creditors.


13.


Related party transactions

The company has taken advantage of the exemption under FRS 102 from disclosing transactions and balances with other members of the group wholly owned by Daish's Group Limited, on the basis that Daish's Group Limited produces consolidated financial statements for the group as a whole.

Page 10

 
DAISH'S BLACKPOOL HOTEL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

14.


Controlling party

The smallest and largest group in which the company’s results are included are the consolidated accounts of the ultimate parent company, Daish’s Group Limited. These are available to the public and may be obtained from:
The Devonshire Hotel
Park Hill Road
Torquay
Devon
TQ1 2DY
The ultimate controlling party is G A Brown.


15.


Auditors' information

The auditors' report on the financial statements for the period ended 30 September 2024 was unqualified.

The audit report was signed on 13 June 2025 by Katie Harvard Taylor ACA (Senior Statutory Auditor) on behalf of Hillier Hopkins LLP.

 
Page 11