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Company Registration No. 12394003 (England and Wales)
Central Suites Capital Ltd Unaudited accounts for the period from 1 February 2024 to 30 January 2025
Central Suites Capital Ltd Unaudited accounts Contents
Page
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Central Suites Capital Ltd Company Information for the period from 1 February 2024 to 30 January 2025
Directors
Robert Jiggens Jack Jiggens
Company Number
12394003 (England and Wales)
Registered Office
The Old Bakery 12-14 Hart Street Henley-On-Thames RG9 2AU United Kingdom
Accountants
P10 Accountancy Ltd Egerton House 68 Baker Street Weybridge KT13 8AL
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Central Suites Capital Ltd Statement of financial position as at 30 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
1,172 
Investment property
950,000 
990,000 
950,000 
991,172 
Current assets
Debtors
7,762 
840 
Cash at bank and in hand
6,112 
8,224 
13,874 
9,064 
Creditors: amounts falling due within one year
(202,326)
(205,772)
Net current liabilities
(188,452)
(196,708)
Total assets less current liabilities
761,548 
794,464 
Creditors: amounts falling due after more than one year
(591,188)
(591,188)
Provisions for liabilities
Deferred tax
(31,397)
(32,624)
Net assets
138,963 
170,652 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
138,863 
170,552 
Shareholders' funds
138,963 
170,652 
For the period ending 30 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by
Jack Jiggens Director Company Registration No. 12394003
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Central Suites Capital Ltd Notes to the Accounts for the period from 1 February 2024 to 30 January 2025
1
Statutory information
Central Suites Capital Ltd is a private company, limited by shares, registered in England and Wales, registration number 12394003. The registered office is The Old Bakery, 12-14 Hart Street, Henley-On-Thames, RG9 2AU, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Central Suites Capital Ltd Notes to the Accounts for the period from 1 February 2024 to 30 January 2025
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Straight Line
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 February 2024
6,322 
At 30 January 2025
6,322 
Depreciation
At 1 February 2024
5,150 
Charge for the period
1,172 
At 30 January 2025
6,322 
Net book value
At 30 January 2025
- 
At 31 January 2024
1,172 
5
Investment property
2025 
£ 
Fair value at 1 February 2024
990,000 
Net loss from fair value adjustments
(40,000)
At 30 January 2025
950,000 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
840 
Accrued income and prepayments
2,451 
- 
Other debtors
5,311 
- 
7,762 
840 
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Central Suites Capital Ltd Notes to the Accounts for the period from 1 February 2024 to 30 January 2025
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
2,615 
- 
Amounts owed to group undertakings and other participating interests
191,696 
204,112 
Taxes and social security
1,937 
495 
Other creditors
- 
265 
Accruals
1,800 
900 
Deferred income
4,278 
- 
202,326 
205,772 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
591,188 
591,188 
9
Deferred taxation
2025 
2024 
£ 
£ 
Accelerated capital allowances
31,397 
32,624 
2025 
2024 
£ 
£ 
Provision at start of period
32,624 
8,827 
(Credited)/charged to the profit and loss account
(1,227)
23,797 
Provision at end of period
31,397 
32,624 
10
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
11
Average number of employees
During the period the average number of employees was 2 (2024: 2).
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