SEFTON HOSPITALITY OPERATIONS LTD


Directors	CAVANAGH, Karen
	REILLY, Paul Anthony
	WATSON, Stephen Thomas


Registered Address	Magdalen House 30 Trinity Road
	Bootle
	Liverpool
	L20 3NJ


Registered Number	13451207 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		403,794		377,960
			403,794		377,960
Current assets
Stocks	4	18,959		26,598
Debtors		179,960		43,423
Cash at bank and on hand		238,485		157,108
		437,404		227,129
Creditors amounts falling due within one year	5	(1,510,551)		(799,066)
Net current assets (liabilities)			(1,073,147)		(571,937)
Total assets less current liabilities			(669,353)		(193,977)
Creditors amounts falling due after one year	6		(1,276,180)		(1,245,226)
Net assets			(1,945,533)		(1,439,203)
Capital and reserves
Profit and loss account			(1,945,533)		(1,439,203)
Shareholders' funds			(1,945,533)		(1,439,203)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 24 October 2025, and are signed on its behalf by:

REILLY, Paul Anthony
Director
Registered Company No. 13451207

SEFTON HOSPITALITY OPERATIONS LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	58		54

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	216,337	189,806	19,567	27,880	453,590
Additions	-	107,454	6,588	6,881	120,923
Disposals	(57,489)	-	-	-	(57,489)
At 31 March 25	158,848	297,260	26,155	34,761	517,024
Depreciation and impairment
At 01 April 24	18,715	45,198	4,170	7,547	75,630
Charge for year	5,403	32,828	1,775	4,884	44,890
On disposals	(7,290)	-	-	-	(7,290)
At 31 March 25	16,828	78,026	5,945	12,431	113,230
Net book value
At 31 March 25	142,020	219,234	20,210	22,330	403,794
At 31 March 24	197,622	144,608	15,397	20,333	377,960

4.	Stocks

	2025	2024
	£	£
Finished goods	18,959	26,598
Total	18,959	26,598

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	591,684	398,100
Bank borrowings and overdrafts	5,937	9,007
Taxation and social security	89,696	45,046
Other creditors	714,724	321,219
Accrued liabilities and deferred income	108,510	25,694
Total	1,510,551	799,066


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	14	-
Other creditors	1,276,166	1,245,226
Total	1,276,180	1,245,226


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method