Company registration number 10250719 (England and Wales)
RICHMOND GUEST HOUSE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
RICHMOND GUEST HOUSE LIMITED
COMPANY INFORMATION
Directors
Mrs G Kaur
Mr S Singh
Mr I Singh
Mrs M A Sohal
Company number
10250719
Registered office
3 Ombersley Street West
Droitwich
Worcestershire
WR9 8HZ
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Lloyds Bank Plc
138 New Road
Rubery
Birmingham
B45 9JA
RICHMOND GUEST HOUSE LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
RICHMOND GUEST HOUSE LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF RICHMOND GUEST HOUSE LIMITED FOR THE YEAR ENDED 30 JUNE 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Richmond Guest House Limited for the year ended 30 June 2025 which comprise, the balance sheet 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 b oard of d irectors of Richmond Guest House Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Richmond Guest House Limited and state those matters that we have agreed to state to the b oard of d irectors of Richmond Guest House Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Richmond Guest House Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Richmond Guest House 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 profit of Richmond Guest House Limited. You consider that Richmond Guest House Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Richmond Guest House 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 f inancial statements.

Ormerod Rutter Limited
27 October 2025
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
RICHMOND GUEST HOUSE LIMITED
BALANCE SHEET
AS AT 30 JUNE 2025
30 June 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
7,800
15,600
Tangible assets
4
417,734
418,149
425,534
433,749
Current assets
Debtors
5
415
23,514
Cash at bank and in hand
20,155
20,472
20,570
43,986
Creditors: amounts falling due within one year
6
(246,691)
(263,286)
Net current liabilities
(226,121)
(219,300)
Total assets less current liabilities
199,413
214,449
Creditors: amounts falling due after more than one year
7
-
0
(13,333)
Provisions for liabilities
9
(1,298)
(1,503)
Net assets
198,115
199,613
Capital and reserves
Called up share capital
10
100
100
Profit and loss reserves
198,015
199,513
Total equity
198,115
199,613

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

RICHMOND GUEST HOUSE LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2025
30 June 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 27 October 2025 and are signed on its behalf by:
Mr S Singh
Director
Company registration number 10250719 (England and Wales)
RICHMOND GUEST HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
1
Accounting policies
Company information

Richmond Guest House Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3 Ombersley Street West, Droitwich, Worcestershire, England, WR9 8HZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is ten years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold property
Nil
Plant and machinery
20% on reducing balance
Fixtures and fittings
20% on reducing balance
Computer equipment
33% on cost

No depreciation is provided on freehold property. This treatment may be a departure from the requirements of Companies Act 2006 concerning depreciation of fixed assets, however, the company follows a program of regular refurbishment and maintenance of its properties, which includes the reinstatement of the fabric of the buildings where necessary in order to maintain them to a high standard. Accordingly, in the opinion of the directors, any element of depreciation would be immaterial and no provision has been made, as the residual value would be in excess of cost.

RICHMOND GUEST HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

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 tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
5
RICHMOND GUEST HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 July 2024 and 30 June 2025
78,000
Amortisation and impairment
At 1 July 2024
62,400
Amortisation charged for the year
7,800
At 30 June 2025
70,200
Carrying amount
At 30 June 2025
7,800
At 30 June 2024
15,600
4
Tangible fixed assets
Freehold property
Plant and machinery
Fixtures and fittings
Computer equipment
Total
£
£
£
£
£
Cost
At 1 July 2024
411,903
4,553
16,027
2,720
435,203
Additions
-
0
-
0
-
0
1,249
1,249
At 30 June 2025
411,903
4,553
16,027
3,969
436,452
Depreciation and impairment
At 1 July 2024
-
0
2,671
11,663
2,720
17,054
Depreciation charged in the year
-
0
376
872
416
1,664
At 30 June 2025
-
0
3,047
12,535
3,136
18,718
Carrying amount
At 30 June 2025
411,903
1,506
3,492
833
417,734
At 30 June 2024
411,903
1,882
4,364
-
0
418,149
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
415
23,514
RICHMOND GUEST HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
10,000
6,667
Trade creditors
4,319
8,430
Taxation and social security
85,732
83,677
Other creditors
146,640
164,512
246,691
263,286
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
13,333
8
Secured debts
The following secured debts are included within creditors:
2025
2024
£
£
Bank loans
10,000
20,000
Bank loans are secured by way of a government-backed guarantee.
9
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
1,298
1,503
10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
25
25
25
25
Ordinary B of £1 each
50
50
50
50
Ordinary C of £1 each
25
25
25
25
100
100
100
100
11
Ultimate controlling party

There is no ultimate controlling party.

2025-06-30 2024-07-01 false false false 27 October 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mrs G Kaur Mr S Singh Mr I Singh Mrs M A Sohal 10250719 2024-07-01 2025-06-30 10250719 bus:Director1 2024-07-01 2025-06-30 10250719 bus:Director2 2024-07-01 2025-06-30 10250719 bus:Director3 2024-07-01 2025-06-30 10250719 bus:Director4 2024-07-01 2025-06-30 10250719 bus:RegisteredOffice 2024-07-01 2025-06-30 10250719 bus:Agent1 2024-07-01 2025-06-30 10250719 2025-06-30 10250719 2024-06-30 10250719 core:NetGoodwill 2025-06-30 10250719 core:NetGoodwill 2024-06-30 10250719 core:LandBuildings core:OwnedOrFreeholdAssets 2025-06-30 10250719 core:PlantMachinery 2025-06-30 10250719 core:FurnitureFittings 2025-06-30 10250719 core:ComputerEquipment 2025-06-30 10250719 core:LandBuildings core:OwnedOrFreeholdAssets 2024-06-30 10250719 core:PlantMachinery 2024-06-30 10250719 core:FurnitureFittings 2024-06-30 10250719 core:ComputerEquipment 2024-06-30 10250719 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 10250719 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 10250719 core:Non-currentFinancialInstruments core:AfterOneYear 2025-06-30 10250719 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 10250719 core:CurrentFinancialInstruments 2025-06-30 10250719 core:CurrentFinancialInstruments 2024-06-30 10250719 core:ShareCapital 2025-06-30 10250719 core:ShareCapital 2024-06-30 10250719 core:RetainedEarningsAccumulatedLosses 2025-06-30 10250719 core:RetainedEarningsAccumulatedLosses 2024-06-30 10250719 core:ShareCapitalOrdinaryShareClass1 2025-06-30 10250719 core:ShareCapitalOrdinaryShareClass1 2024-06-30 10250719 core:ShareCapitalOrdinaryShareClass2 2025-06-30 10250719 core:ShareCapitalOrdinaryShareClass2 2024-06-30 10250719 core:ShareCapitalOrdinaryShareClass3 2025-06-30 10250719 core:ShareCapitalOrdinaryShareClass3 2024-06-30 10250719 core:ShareCapitalOrdinaryShares 2025-06-30 10250719 core:ShareCapitalOrdinaryShares 2024-06-30 10250719 core:Goodwill 2024-07-01 2025-06-30 10250719 core:LandBuildings core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 10250719 core:PlantMachinery 2024-07-01 2025-06-30 10250719 core:FurnitureFittings 2024-07-01 2025-06-30 10250719 core:ComputerEquipment 2024-07-01 2025-06-30 10250719 2023-07-01 2024-06-30 10250719 core:NetGoodwill 2024-06-30 10250719 core:NetGoodwill 2024-07-01 2025-06-30 10250719 core:LandBuildings core:OwnedOrFreeholdAssets 2024-06-30 10250719 core:PlantMachinery 2024-06-30 10250719 core:FurnitureFittings 2024-06-30 10250719 core:ComputerEquipment 2024-06-30 10250719 2024-06-30 10250719 core:Non-currentFinancialInstruments 2025-06-30 10250719 core:Non-currentFinancialInstruments 2024-06-30 10250719 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 10250719 bus:OrdinaryShareClass2 2024-07-01 2025-06-30 10250719 bus:OrdinaryShareClass3 2024-07-01 2025-06-30 10250719 bus:OrdinaryShareClass1 2025-06-30 10250719 bus:OrdinaryShareClass1 2024-06-30 10250719 bus:OrdinaryShareClass2 2025-06-30 10250719 bus:OrdinaryShareClass2 2024-06-30 10250719 bus:OrdinaryShareClass3 2025-06-30 10250719 bus:OrdinaryShareClass3 2024-06-30 10250719 bus:AllOrdinaryShares 2025-06-30 10250719 bus:AllOrdinaryShares 2024-06-30 10250719 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 10250719 bus:FRS102 2024-07-01 2025-06-30 10250719 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 10250719 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 10250719 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP