Calagran Four Paws Hotel Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08734203 (England and Wales)

CALAGRAN FOUR PAWS HOTEL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr C M Haigh

REGISTERED OFFICE:

7 St John Street

Mansfield

Nottinghamshire

NG18 1QH

REGISTERED NUMBER:

08734203 (England and Wales)

ACCOUNTANTS:

ApC

Chartered Accountants

7 St John Street

Mansfield

Nottinghamshire

NG18 1QH

BANKERS:

The Cooperative Bank

PO Box 250

Skelmersdale

Lancashire

WN8 6WT

FIXED ASSETS

Intangible assets

5

-

Tangible assets

6

659,801

722,187

659,801

722,187

CURRENT ASSETS

Stocks

25,156

Debtors

7

291,815

355,739

Cash at bank and in hand

144,605

94,313

461,576

475,208

CREDITORS

Amounts falling due within one year

8

266,662

262,641

NET CURRENT ASSETS

194,914

212,567

TOTAL ASSETS LESS CURRENT
LIABILITIES

854,715

934,754

CREDITORS

Amounts falling due after more than one
year

9

(53,368

)

(132,323

)

PROVISIONS FOR LIABILITIES

(94,152

)

(68,936

)

NET ASSETS

707,195

733,495

CAPITAL AND RESERVES

Called up share capital

11

200

Retained earnings

706,995

733,295

SHAREHOLDERS' FUNDS

707,195

733,495

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2025 and were signed by:

Mr C M Haigh - Director

1.	STATUTORY INFORMATION

Calagran Four Paws Hotel Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates

No significant judgements or estimates, all accounting policies are disclosed in the appropriate note to the financial statements. The directors consider no further disclosures are considered necessary.

Turnover

Turnover represents the value excluding Value Added Tax of boarding and quarantine services for cats and dogs provided to customers during the year. In respect of services provided, all income is taken to profit and loss at the same point as the right to receive consideration has been acquired.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of three years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

10% on reducing balance and not provided

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Financial instruments and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 21 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2023

and 30 September 2024

80,000

AMORTISATION

At 1 October 2023

and 30 September 2024

80,000

NET BOOK VALUE

At 30 September 2024

-

At 30 September 2023

-

6.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

COST

At 1 October 2023

260,998

40,354

137,631

Additions

19,412

1,500

43,715

Disposals

-

At 30 September 2024

280,410

41,854

181,346

DEPRECIATION

At 1 October 2023

30,248

16,210

53,167

Charge for year

8,913

4,456

19,898

Eliminated on disposal

-

At 30 September 2024

39,161

20,666

73,065

NET BOOK VALUE

At 30 September 2024

241,249

21,188

108,281

At 30 September 2023

230,750

24,144

84,464

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 October 2023

621,348

26,586

1,086,917

Additions

76,669

1,914

143,210

Disposals

(121,844

)

-

(121,844

)

At 30 September 2024

576,173

28,500

1,108,283

DEPRECIATION

At 1 October 2023

250,591

14,514

364,730

Charge for year

80,306

4,380

117,953

Eliminated on disposal

(34,201

)

-

(34,201

)

At 30 September 2024

296,696

18,894

448,482

NET BOOK VALUE

At 30 September 2024

279,477

9,606

659,801

At 30 September 2023

370,757

12,072

722,187

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 October 2023

200,245

Additions

76,669

Disposals

(34,000

)

At 30 September 2024

242,914

DEPRECIATION

At 1 October 2023

63,764

Charge for year

43,367

Eliminated on disposal

(12,240

)

At 30 September 2024

94,891

NET BOOK VALUE

At 30 September 2024

148,023

At 30 September 2023

136,481

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Trade debtors

-

1,865

Amounts owed by group undertakings

232,635

277,928

Other debtors

20,000

63,086

Prepayments and accrued income

39,180

12,860

291,815

355,739

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Bank loans and overdrafts

10,170

10,035

Hire purchase contracts

64,026

73,309

Trade creditors

27,667

23,055

Corporation tax

46,046

15,278

VAT

36,809

19,275

Other creditors

10

25

Wages control account

-

(625

)

Directors' current accounts

-

22,306

Accruals and deferred income

81,934

99,983

266,662

262,641

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

Bank loans - 2-5 years

9,008

19,064

Hire purchase contracts

44,360

113,259

53,368

132,323

10.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

Hire purchase contracts

108,386

186,568

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

100

Ordinary A

£1

100

Ordinary B

£1

100

200

12.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Caligran Holdings Limited, which is wholly owned by Mr C M Haigh who is the ultimate controlling party.