Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 08366217 Mrs Amandeep Mahal Mr Gurjit Mahal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08366217 2024-01-31 08366217 2025-01-31 08366217 2024-02-01 2025-01-31 08366217 frs-core:CurrentFinancialInstruments 2025-01-31 08366217 frs-core:Non-currentFinancialInstruments 2025-01-31 08366217 frs-core:ComputerEquipment 2025-01-31 08366217 frs-core:ComputerEquipment 2024-02-01 2025-01-31 08366217 frs-core:ComputerEquipment 2024-01-31 08366217 frs-core:FurnitureFittings 2025-01-31 08366217 frs-core:FurnitureFittings 2024-02-01 2025-01-31 08366217 frs-core:FurnitureFittings 2024-01-31 08366217 frs-core:MotorVehicles 2025-01-31 08366217 frs-core:MotorVehicles 2024-02-01 2025-01-31 08366217 frs-core:MotorVehicles 2024-01-31 08366217 frs-core:ShareCapital 2025-01-31 08366217 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 08366217 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 08366217 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 08366217 frs-bus:SmallEntities 2024-02-01 2025-01-31 08366217 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 08366217 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 08366217 frs-bus:Director1 2024-02-01 2025-01-31 08366217 frs-bus:Director2 2024-02-01 2025-01-31 08366217 frs-countries:EnglandWales 2024-02-01 2025-01-31 08366217 2023-01-31 08366217 2024-01-31 08366217 2023-02-01 2024-01-31 08366217 frs-core:CurrentFinancialInstruments 2024-01-31 08366217 frs-core:Non-currentFinancialInstruments 2024-01-31 08366217 frs-core:ShareCapital 2024-01-31 08366217 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 08366217
Hotel Birmingham Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08366217
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 351,385 288,821
351,385 288,821
CURRENT ASSETS
Debtors 5 5,007,314 2,849,727
Cash at bank and in hand 702,401 204,681
5,709,715 3,054,408
Creditors: Amounts Falling Due Within One Year 6 (91,352 ) (182,983 )
NET CURRENT ASSETS (LIABILITIES) 5,618,363 2,871,425
TOTAL ASSETS LESS CURRENT LIABILITIES 5,969,748 3,160,246
Creditors: Amounts Falling Due After More Than One Year 7 (3,879,662 ) (1,367,546 )
NET ASSETS 2,090,086 1,792,700
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 2,089,986 1,792,600
SHAREHOLDERS' FUNDS 2,090,086 1,792,700
Page 1
Page 2
For the year ending 31 January 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 Gurjit Mahal
Director
10/07/2025
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
Hotel Birmingham Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08366217 . The registered office is 999 Wolverhampton Road, Oldbury, B69 4RJ.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Motor Vehicles 20%
Fixtures & Fittings 15%
Computer Equipment 25%
2.4. 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 year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2024: 25)
22 25
Page 3
Page 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2024 29,897 664,129 965 694,991
Additions - 126,064 - 126,064
As at 31 January 2025 29,897 790,193 965 821,055
Depreciation
As at 1 February 2024 5,979 399,950 241 406,170
Provided during the period 4,783 58,536 181 63,500
As at 31 January 2025 10,762 458,486 422 469,670
Net Book Value
As at 31 January 2025 19,135 331,707 543 351,385
As at 1 February 2024 23,918 264,179 724 288,821
5. Debtors
2025 2024
£ £
Due within one year
VAT 25,605 -
Amounts owed by associates 3,602,727 2,789,727
3,628,332 2,789,727
Due after more than one year
Other debtors 60,000 60,000
Amounts owed by group undertakings 1,318,982 -
1,378,982 60,000
5,007,314 2,849,727
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 76,650 117,891
Other taxes and social security 5,205 1,308
VAT - 54,365
Other creditors 5,497 5,419
Accruals and deferred income 4,000 4,000
91,352 182,983
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 3,847,779 1,335,663
Directors loan account 31,883 31,883
3,879,662 1,367,546
Page 4
Page 5
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5