Acorah Software Products - Accounts Production 16.8.200 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 10719143 Mr Yuk Wee Lim iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10719143 2023-12-31 10719143 2024-12-31 10719143 2024-01-01 2024-12-31 10719143 frs-core:CurrentFinancialInstruments 2024-12-31 10719143 frs-core:Non-currentFinancialInstruments 2024-12-31 10719143 frs-core:FurnitureFittings 2024-12-31 10719143 frs-core:FurnitureFittings 2024-01-01 2024-12-31 10719143 frs-core:FurnitureFittings 2023-12-31 10719143 frs-core:ShareCapital 2024-12-31 10719143 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10719143 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10719143 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 10719143 frs-bus:SmallEntities 2024-01-01 2024-12-31 10719143 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10719143 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10719143 frs-bus:Director1 2024-01-01 2024-12-31 10719143 frs-countries:EnglandWales 2024-01-01 2024-12-31 10719143 2022-12-31 10719143 2023-12-31 10719143 2023-01-01 2023-12-31 10719143 frs-core:CurrentFinancialInstruments 2023-12-31 10719143 frs-core:Non-currentFinancialInstruments 2023-12-31 10719143 frs-core:ShareCapital 2023-12-31 10719143 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 10719143
TLH Bed & Breakfast Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Chung Yin Lim FCCA
35 Kingston Road
Portsmouth
PO2 7DP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10719143
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,809 6,011
4,809 6,011
CURRENT ASSETS
Debtors 5 99,585 86,792
Cash at bank and in hand 1,179 3,154
100,764 89,946
Creditors: Amounts Falling Due Within One Year 6 (158,927 ) (140,944 )
NET CURRENT ASSETS (LIABILITIES) (58,163 ) (50,998 )
TOTAL ASSETS LESS CURRENT LIABILITIES (53,354 ) (44,987 )
Creditors: Amounts Falling Due After More Than One Year 7 (30,963 ) (38,888 )
NET LIABILITIES (84,317 ) (83,875 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (84,417 ) (83,975 )
SHAREHOLDERS' FUNDS (84,317) (83,875)
Page 1
Page 2
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Yuk Wee Lim
Director
31/12/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
TLH Bed & Breakfast Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10719143 . The registered office is 35 Kingston Road, Portsmouth, PO2 7DP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 12025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2024 12,025
As at 31 December 2024 12,025
Depreciation
As at 1 January 2024 6,014
Provided during the period 1,202
As at 31 December 2024 7,216
Net Book Value
As at 31 December 2024 4,809
As at 1 January 2024 6,011
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Page 4
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 3,000 3,000
Director's loan account 746 -
Amounts owed by group undertakings - HTKH 109,703 89,932
113,449 92,932
Due after more than one year
Amounts owed by OVH (13,864 ) (6,140 )
99,585 86,792
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (1 ) (1 )
Corporation tax (167 ) (167 )
Other taxes and social security 19,522 20,504
VAT 10,647 14,198
Accruals and deferred income 6,079 533
Director's loan account 1 1
Amounts owed to group undertakings - TLH (P) (13,559 ) (4,278 )
Amounts owed to group undertaking - HTL 136,405 110,154
158,927 140,944
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 19,775 27,646
Amounts owed to group undertakings 3,172 3,226
Amounts owed to other participating interests 8,016 8,016
30,963 38,888
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4