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Registered number: 07767461
Amberley Inn Hotel Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
PS Loe & Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07767461
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 7,004 8,078
Tangible Assets 5 425,266 447,410
432,270 455,488
CURRENT ASSETS
Stocks 6 12,215 14,806
Debtors 7 20,145 21,175
Cash at bank and in hand 4,511 16,866
36,871 52,847
Creditors: Amounts Falling Due Within One Year 8 (126,070 ) (118,983 )
NET CURRENT ASSETS (LIABILITIES) (89,199 ) (66,136 )
TOTAL ASSETS LESS CURRENT LIABILITIES 343,071 389,352
Creditors: Amounts Falling Due After More Than One Year 9 (311,302 ) (250,172 )
NET ASSETS 31,769 139,180
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account 31,767 139,178
SHAREHOLDERS' FUNDS 31,769 139,180
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Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Trevor Bandy
Director
31/07/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Amberley Inn Hotel Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07767461 . The registered office is Culver Hill, Amberley, Stroud, Gloucestershire, GL5 5AF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 1% straight line
Leasehold Striaght line over 20 years
Motor Vehicles 20% reducing balance
Fixtures & Fittings 10% - 20% straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts 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 the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 18)
18 18
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4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 21,470
As at 31 March 2025 21,470
Amortisation
As at 1 April 2024 13,392
Provided during the period 1,074
As at 31 March 2025 14,466
Net Book Value
As at 31 March 2025 7,004
As at 1 April 2024 8,078
5. Tangible Assets
Land & Property
Freehold Leasehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 April 2024 365,883 122,924 57,344 158,888 705,039
Additions - - - 1,245 1,245
As at 31 March 2025 365,883 122,924 57,344 160,133 706,284
Depreciation
As at 1 April 2024 26,859 66,327 31,645 132,798 257,629
Provided during the period 3,659 6,146 5,140 8,444 23,389
As at 31 March 2025 30,518 72,473 36,785 141,242 281,018
Net Book Value
As at 31 March 2025 335,365 50,451 20,559 18,891 425,266
As at 1 April 2024 339,024 56,597 25,699 26,090 447,410
6. Stocks
2025 2024
£ £
Stock 12,215 14,806
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 676 7,227
Other debtors 19,469 13,948
20,145 21,175
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 51,743 45,316
Bank loans and overdrafts 24,436 15,960
Other creditors 3,847 5,007
Taxation and social security 46,044 52,700
126,070 118,983
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 21,508 27,906
Bank loans 126,596 142,619
Other creditors 163,198 79,647
311,302 250,172
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 21,508 27,906
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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