A & B GUESTHOUSE CAMBRIDGE LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10501178

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,874		10,453

			9,874		10,453
CURRENT ASSETS
Debtors	5	19,152		36,582
Cash at bank and in hand		8,521		8,949

		27,673		45,531
Creditors: Amounts Falling Due Within One Year	6	(23,105 )		(41,904 )

NET CURRENT ASSETS (LIABILITIES)			4,568		3,627

TOTAL ASSETS LESS CURRENT LIABILITIES			14,442		14,080

NET ASSETS			14,442		14,080

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			14,342		13,980

SHAREHOLDERS' FUNDS			14,442		14,080

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A & B GUESTHOUSE CAMBRIDGE LTD

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 her 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

Ms Inga Grigaitiene

Director

30/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

A & B GUESTHOUSE CAMBRIDGE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10501178 . The registered office is 124 Tenison Road, Cambridge, CB1 2DP.

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:

Plant & Machinery	25
Motor Vehicles	25
Fixtures & Fittings	25

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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A & B GUESTHOUSE CAMBRIDGE LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: )

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2025	10,744	7,000	17,744
Additions	2,713	-	2,713

As at 31 March 2026	13,457	7,000	20,457

Depreciation
As at 1 April 2025	4,228	3,063	7,291
Provided during the period	2,307	985	3,292

As at 31 March 2026	6,535	4,048	10,583

Net Book Value
As at 31 March 2026	6,922	2,952	9,874

As at 1 April 2025	6,516	3,937	10,453

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Freehold buildings over 50 years

Leasehold land and buildings over the lease term

Plant and machinery 25% reducing balance

Fixtures, fittings, tools and equipment 25% reducing balance

5. Debtors

	2026	2025
	£	£
Due after more than one year
Trade debtors	5,000	5,000
Other debtors	14,152	31,582

	19,152	36,582

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	(1 )	7,045
Bank loans and overdrafts	8,394	76
Taxation and social security	14,712	34,783

	23,105	41,904

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A & B GUESTHOUSE CAMBRIDGE LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

8. Related Party Transactions

The company made advances to a director during the year. The loan is unsecured, repayable on demand and carries interest at 2.25% per annum.

Movements on the account during the year were as follows:

Opening balance £31,582; repayments £17,741; interest charged £311; closing balance £14,152.

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