Caseware UK (AP4) 2025.0.111 2025.0.111 2025-03-31 2025-03-31 2024-04-01 false Is that of an operation of a hotel 43 44 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08901523 2024-04-01 2025-03-31 08901523 2023-04-01 2024-03-31 08901523 2025-03-31 08901523 2024-03-31 08901523 c:Director1 2024-04-01 2025-03-31 08901523 d:CurrentFinancialInstruments 2025-03-31 08901523 d:CurrentFinancialInstruments 2024-03-31 08901523 d:Non-currentFinancialInstruments 2025-03-31 08901523 d:Non-currentFinancialInstruments 2024-03-31 08901523 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 08901523 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08901523 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 08901523 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 08901523 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-03-31 08901523 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-03-31 08901523 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-03-31 08901523 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-03-31 08901523 d:ShareCapital 2025-03-31 08901523 d:ShareCapital 2024-03-31 08901523 d:RetainedEarningsAccumulatedLosses 2025-03-31 08901523 d:RetainedEarningsAccumulatedLosses 2024-03-31 08901523 c:OrdinaryShareClass1 2024-04-01 2025-03-31 08901523 c:OrdinaryShareClass1 2025-03-31 08901523 c:FRS102 2024-04-01 2025-03-31 08901523 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08901523 c:FullAccounts 2024-04-01 2025-03-31 08901523 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08901523 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08901523 LOWER DENS HOTEL SERVICES (DUNDEE) LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
LOWER DENS HOTEL SERVICES (DUNDEE) LIMITED
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 5
LOWER DENS HOTEL SERVICES (DUNDEE) LIMITED REGISTERED NUMBER:08901523
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
| 2025 | 2024
Note | £ | £
Current assets |  |  |
Stocks | 4 | 12,954 | 12,034
Debtors: amounts falling due within one year | 5 | 77,393 | 1,407,270
Cash at bank and in hand |  | 325,390 | 117,949
|  | 415,737 | 1,537,253
Current liabilities |  |  |
Creditors: amounts falling due within one year | 6 | (1,826,610) | (2,505,541)
Net current liabilities |  | (1,410,873) | (968,288)
Creditors: amounts falling due after more than one year | 7 | - | (90,286)
Net liabilities |  | (1,410,873) | (1,058,574)
Capital and reserves |  |  |
Called up share capital | 9 | 1 | 1
Profit and loss account |  | (1,410,874) | (1,058,575)
|  | (1,410,873) | (1,058,574)
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 March 2026.
D J Heyman
Director
Page 1
LOWER DENS HOTEL SERVICES (DUNDEE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Lower Dens Hotel Services (Dundee) Limited is a private company, limited by shares, registered in England and Wales. Its registered office address is 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD. The trading address is Lower Dens Mill, Constable Street, Dundee, DD4 6AD. The principal activity of the Company is the operation of a hotel. The functional and presentational currency of the Company is £ Sterling. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The Company made a loss of £352,299 for the year and at the reporting date had net liabilities amounting of £1,410,873 (2024 - £1,058,574). The directors are satisfied the Company will have sufficient funds to be able to meet its obligations as and when they fall due for at least twelve months from the date the accounts are approved. Connected creditors have confirmed they will not demand repayment of the balances, or any part, due to them which may affect the Company's liquidity position. Therefore, the directors believe that preparing the financial statements as a going concern is appropriate, and there are no material uncertainties which may cast significant doubt over the Company's ability to continue as such.
| 2.3 | Revenue recognition
Turnover comprises revenue recognised in respect of hotel services supplied during the year, exclusive of Value Added Tax. Room revenue is recognised over the priod of the guest's stay, on a straight-line basis, as the accomodation service is provided. Food and beverage sales are recognised at the point of sale and other income is recognised in the period in which the service is provided.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 2
LOWER DENS HOTEL SERVICES (DUNDEE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The Company contributes to defined contribution plans for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: a) The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and b) Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.7 | Stocks
Stocks are valued at the lower of cost and net realisable value after making allowance for out of date and slow moving stock.
| 2.8 | Debtors
Short term debtors are measured at the transaction price, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.
| 2.10 | Creditors
Short term creditors are measured at the transaction price. Page 3
LOWER DENS HOTEL SERVICES (DUNDEE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 43 (2024 - 44).
4. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Consumables | 12,954 | 12,034
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 18,959 | 1,279,462
| Amounts owed by group undertakings | - | 83,014
| Other debtors | 1,380 | 934
| Prepayments and accrued income | 57,054 | 43,860
|  | 77,393 | 1,407,270
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loan | - | 45,143
| Trade creditors | 62,006 | 995,064
| Amounts owed to group undertakings | 101,735 | 100,254
| Other taxation and social security | 11,619 | 36,155
| Other creditors | 1,514,366 | 1,184,265
| Accruals and deferred income | 136,884 | 144,660
|  | 1,826,610 | 2,505,541
| The bank loan was secured by a fixed and floating charge over the assets of the Company.
Page 4
LOWER DENS HOTEL SERVICES (DUNDEE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loan | - | 90,286
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loan | - | 135,429
| Details of security provided:
The bank loan was secured by fixed and floating charges over the assets of the Company.
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loan | - | 45,143
| Amounts falling due 1-2 years |  |
| Bank loan | - | 45,143
| Amounts falling due 2-5 years |  |
| Bank loans | - | 45,143
|  | - | 135,429
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and partly paid |  |
|  | 1 Ordinary share of £1 | 1 | 1
Page 5