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Registered number: 04675287










THE DOWER HOUSE HOTEL LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
THE DOWER HOUSE HOTEL LIMITED
 
 
COMPANY INFORMATION


Directors
R Fielding 
G Lennox 




Registered number
04675287



Registered office
Old Rectory
Church Hill

Plumtree

Nottingham

NG12 5ND




Accountants
P M & G Limited
Chartered Accountants

Mainwood Farm

Kneesall

Newark

Nottinghamshire

NG22 0AH





 
THE DOWER HOUSE HOTEL LIMITED
 

CONTENTS



Page
Accountants' report
1
Statement of financial position
2 - 3
Notes to the financial statements
4 - 9


 
THE DOWER HOUSE HOTEL LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE DOWER HOUSE HOTEL LIMITED
FOR THE YEAR ENDED 30 NOVEMBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Dower House Hotel Limited for the year ended 30 November 2024 which comprise the Statement of financial position and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of The Dower House Hotel Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of The Dower House Hotel Limited and state those matters that we have agreed to state to the Board of directors of The Dower House Hotel Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Dower House Hotel Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that The Dower House Hotel Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of The Dower House Hotel Limited. You consider that The Dower House Hotel Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of The Dower House Hotel Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



P M & G Limited
Chartered Accountants
Newark
28 August 2025
Page 1

 
THE DOWER HOUSE HOTEL LIMITED
REGISTERED NUMBER: 04675287

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
371,760
397,874

  
371,760
397,874

Current assets
  

Stocks
  
11,755
9,490

Debtors: amounts falling due within one year
 5 
72,697
85,067

Cash at bank and in hand
 6 
103,763
102,454

  
188,215
197,011

Creditors: amounts falling due within one year
 7 
(272,826)
(320,263)

Net current liabilities
  
 
 
(84,611)
 
 
(123,252)

Total assets less current liabilities
  
287,149
274,622

Creditors: amounts falling due after more than one year
 8 
(935,446)
(845,446)

  

Net liabilities
  
(648,297)
(570,824)


Capital and reserves
  

Called up share capital 
  
100
100

Share premium account
  
379,962
379,962

Profit and loss account
  
(1,028,359)
(950,886)

  
(648,297)
(570,824)


Page 2

 
THE DOWER HOUSE HOTEL LIMITED
REGISTERED NUMBER: 04675287
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2024

The directors consider 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 directors acknowledge their 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 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 on 28 August 2025.




R Fielding
Director

The notes on pages 4 to 9 form part of these financial statements.

Page 3

 
THE DOWER HOUSE HOTEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

The Dower House Hotel Limited is a private company limited by shares and registered in England and Wales.  The company's registered number and office address can be found on the company information page.

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

Going concern

The accounts have been prepared on a going concern basis.  The directors have considered the future working capital requirements of the company and have confirmed the going concern basis is correct.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 4

 
THE DOWER HOUSE HOTEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
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.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Interest income

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

 
2.6

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 Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

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:

L/Term Leasehold Property
-
5% - straight line
Plant and machinery
-
15% reducing balance
Office equipment
-
15% reducing balance

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.

Page 5

 
THE DOWER HOUSE HOTEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

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.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 37 (2023 -38).

Page 6

 
THE DOWER HOUSE HOTEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

4.


Tangible fixed assets





L/Term Leasehold Property
Plant and machinery
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 December 2023
465,942
472,167
32,871
970,980


Additions
-
9,712
-
9,712



At 30 November 2024

465,942
481,879
32,871
980,692



Depreciation


At 1 December 2023
147,552
400,143
25,411
573,106


Charge for the year on owned assets
23,297
11,410
1,119
35,826



At 30 November 2024

170,849
411,553
26,530
608,932



Net book value



At 30 November 2024
295,093
70,326
6,341
371,760



At 30 November 2023
318,390
72,024
7,460
397,874

Page 7

 
THE DOWER HOUSE HOTEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
53,067
67,890

Prepayments and accrued income
19,630
17,177

72,697
85,067



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
103,763
102,454

103,763
102,454



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
58,804
46,153

Other taxation and social security
60,375
75,094

Other creditors
83,326
116,642

Accruals and deferred income
70,321
82,374

272,826
320,263



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other creditors
935,446
845,446

935,446
845,446


Page 8

 
THE DOWER HOUSE HOTEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

9.


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 £6,452 (2023 - £7,706).  Contributions totalling £426 (2023 - £392) were payable to the fund at the reporting date and are included in creditors.


10.


Related party transactions

The following details relate to businesses in the directors (and/or their spouses) have an undertaking in and are directors:


2024
2023
£
£

Intervino Limited:
- Purchases
2,407
558
- Trade creditor balance
2,912
-
Pre-Eminent Solutions LLP:
- Provision of accountancy services
45,200
37,600
The Lennox and Fielding SIPP:
  - Rent
120,000
120,000

Creditors due after more than one year relate to interest free loans provided by the directors, Messrs. Fielding and Lennox.  They do not propose to demand the repayment of the loans within the next 12 months.

 
Page 9