Caseware UK (AP4) 2024.0.164 2024.0.164 The principal activity of the company is the operation of a luxury hotel and restaurant in the centre of Colchester, Essex.2024-08-01 false 43 56 true true false 08835219 2024-08-01 2025-07-31 08835219 2023-08-01 2024-07-31 08835219 2025-07-31 08835219 2024-07-31 08835219 c:Director1 2024-08-01 2025-07-31 08835219 d:PlantMachinery 2024-08-01 2025-07-31 08835219 d:PlantMachinery 2025-07-31 08835219 d:PlantMachinery 2024-07-31 08835219 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 08835219 d:MotorVehicles 2024-08-01 2025-07-31 08835219 d:MotorVehicles 2025-07-31 08835219 d:MotorVehicles 2024-07-31 08835219 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 08835219 d:FurnitureFittings 2024-08-01 2025-07-31 08835219 d:FurnitureFittings 2025-07-31 08835219 d:FurnitureFittings 2024-07-31 08835219 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 08835219 d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 08835219 d:CurrentFinancialInstruments 2025-07-31 08835219 d:CurrentFinancialInstruments 2024-07-31 08835219 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 08835219 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 08835219 d:ShareCapital 2025-07-31 08835219 d:ShareCapital 2024-07-31 08835219 d:RetainedEarningsAccumulatedLosses 2025-07-31 08835219 d:RetainedEarningsAccumulatedLosses 2024-07-31 08835219 c:OrdinaryShareClass1 2024-08-01 2025-07-31 08835219 c:OrdinaryShareClass1 2025-07-31 08835219 c:OrdinaryShareClass1 2024-07-31 08835219 c:FRS102 2024-08-01 2025-07-31 08835219 c:Audited 2024-08-01 2025-07-31 08835219 c:FullAccounts 2024-08-01 2025-07-31 08835219 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08835219 c:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 08835219 e:PoundSterling 2024-08-01 2025-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08835219 Greyfriars Colchester Limited Financial statements Information for filing with the registrar For the Year Ended 31 July 2025
Greyfriars Colchester Limited Registered number: 08835219 Balance Sheet As at 31 July 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 29,018 |  | 41,023
|  |  | 29,018 |  | 41,023
Current assets |  |  |  |  |
Stocks |  | 20,820 |  | 18,937 |
Debtors: amounts falling due within one year | 5 | 53,113 |  | 88,561 |
Cash at bank and in hand |  | 48,023 |  | 33,068 |
|  | 121,956 |  | 140,566 |
Creditors: amounts falling due within one year | 6 | (3,710,222) |  | (3,778,706) |
Net current liabilities |  |  | (3,588,266) |  | (3,638,140)
Total assets less current liabilities |  |  | (3,559,248) |  | (3,597,117)
Net liabilities |  |  | (3,559,248) |  | (3,597,117)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | (3,559,348) |  | (3,597,217)
|  |  | (3,559,248) |  | (3,597,117)
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 by:
................................................ D P Rose
Director
Date: 19 January 2026
The notes on pages 2 to 7 form part of these financial statements. Page 1
Greyfriars Colchester Limited Notes to the Financial Statements For the Year Ended 31 July 2025
1. | General information
The company is a private company limited by share capital incorporated in England, United Kingdom. The address of its registered office is: Springfield House Springfield Road Horsham West Sussex RH12 2RG The address of its principal place of business is: GreyFriars High Street Colchester Essex CO1 1UG 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. These financial statements are presented in sterling which is the functional currency of the company and are rounded to the nearest £1. The following principal accounting policies have been applied:
| 2.2 | Going concern
Having reviewed the funding facilities available to the company together with the expected ongoing demand and the future projected cash flows, the directors have a reasonable expectation that the company has adequate resources to continue its activities for the foreseeable future. The company is reliant on the support of its parent undertaking. If this assumption proves to be inappropriate, then adjustment may have to be made to adjust the value of assets to their recoverable amounts, to provide for any further liabilities which might arise and reclassify fixed assets as current assets. The directors have considered the level of funds held and the expected level of income and expenditure for a period of twelve months from finalisation of these financial statements. They have concluded that it is appropriate to continue to adopt the going concern basis in preparing the financial statements as outlined in the Statement of Directors’ responsibilities. Page 2
Greyfriars Colchester Limited Notes to the Financial Statements For the Year Ended 31 July 2025 2.Accounting policies (continued)
| 2.3 | Revenue recognition
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 4 years
|  |  |  | Communication systems | - | 4 years
|  |  |  | Fixtures and fittings | - | 4 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
Greyfriars Colchester Limited Notes to the Financial Statements For the Year Ended 31 July 2025 2.Accounting policies (continued)
| 2.5 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.10 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.11 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan 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 Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
Greyfriars Colchester Limited Notes to the Financial Statements For the Year Ended 31 July 2025 2.Accounting policies (continued)
| 2.12 | 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 balance sheet date in the countries where the Company operates and generates income.
3. | Employees
| The average monthly number of employees, including directors, during the year was 43 (2024 - 56).
4. | Tangible fixed assets
|  | Plant and machinery | Communication systems | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 August 2024 | 289,174 | 81,296 | 1,149,784 | 1,520,254
| Additions | 1,998 | - | 5,605 | 7,603
| At 31 July 2025 | 291,172 | 81,296 | 1,155,389 | 1,527,857
| Depreciation |  |  |  |
| At 1 August 2024 | 271,254 | 80,671 | 1,127,306 | 1,479,231
| Charge for the year on owned assets | 7,914 | 250 | 11,444 | 19,608
| At 31 July 2025 | 279,168 | 80,921 | 1,138,750 | 1,498,839
| Net book value |  |  |  |
| At 31 July 2025 | 12,004 | 375 | 16,639 | 29,018
| At 31 July 2024 | 17,920 | 625 | 22,478 | 41,023
Page 5
Greyfriars Colchester Limited Notes to the Financial Statements For the Year Ended 31 July 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 30 | 764
| Other debtors | 23,608 | 33,188
| Prepayments and accrued income | 29,475 | 54,609
|  | 53,113 | 88,561
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 43,318 | 29,523
| Amounts owed to group undertakings | 3,456,597 | 3,537,153
| Other taxation and social security | 81,091 | 78,712
| Other creditors | 59,050 | 64,607
| Accruals and deferred income | 70,166 | 68,711
|  | 3,710,222 | 3,778,706
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
8. | Pension commitments
The company operates a defined contribution scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £15,468 (2024 - £18,140). Contributions totalling £3,463 (2024 - £4,340) were payable to the fund at the balance sheet date and are included in creditors.
9. | Related party transactions
| The company has taken advantage of the exemption in Section 33 of FRS 102 'Related Party Disclosures' from disclosing transactions with other wholly owned members of the group.
Page 6
Greyfriars Colchester Limited Notes to the Financial Statements For the Year Ended 31 July 2025
10. | Controlling party
The company's immediate parent is OMC Investments Limited, incorporated in England, United Kingdom. OMC Investments Limited's registered address is: Springfield House Springfield Road Horsham West Sussex RH12 2RG The ultimate parent is The Marcela Trust (Charity number 1127514; registered with the Charity Commission for England and Wales). The most senior parent entity producing publicly available financial statements is The Marcela Trust. These financial statements are available from the Charity Commission.
11. | Auditors' information
The auditors' report on the financial statements for the year ended 31 July 2025 was unqualified. The audit report was signed on 20 January 2026 by Allan Pinner FCCA (Senior Statutory Auditor) on behalf of Kreston Reeves Audit LLP.
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