Central Station Hotel Liverpool Limited

Central Station Hotel Liverpool Limited
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	129,370	171,936
		129,370	171,936
Current assets
Stocks	4	29,800	31,500
Debtors: amounts falling due within one year	5	107,628	109,978
Cash at bank and in hand		163,141	98,407
		300,569	239,885
Creditors: amount falling due within one year	6	(379,277)	(401,389)
Net current assets		(78,708)	(161,504)

Total assets less current liabilities		50,662	10,432
Provisions for liabilities	7	(15,538)	(15,538)
Net assets		35,124	(5,106)

Capital and reserves
Called up share capital	8	1	1
Profit and loss account		35,123	(5,107)
Shareholders' funds		35,124	(5,106)

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 24 July 2026 and were signed on its behalf by:

-------------------------------
Wayne Fitzgerald
Director

Central Station Hotel Liverpool Limited
Notes to the Financial Statements
For the year ended 31 July 2025

General Information

Central Station Hotel Liverpool Limited is a private company, limited by shares, registered in England and Wales, registration number 10864035, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

25% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 14 (2024 : 16).

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 August 2024	275,306	275,306
Additions	558	558
Disposals	-	-
At 31 July 2025	275,864	275,864
Depreciation
At 01 August 2024	103,370	103,370
Charge for year	43,124	43,124
On disposals	-	-
At 31 July 2025	146,494	146,494
Net book values
Closing balance as at 31 July 2025	129,370	129,370
Opening balance as at 01 August 2024	171,936	171,936

Stocks

	2025 £		2024 £
Stocks	29,800		31,500
	29,800		31,500

Debtors: amounts falling due within one year

	2025 £		2024 £
Other Debtors	107,628		109,978
	107,628		109,978

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	98,873	112,014
Bank Loans & Overdrafts	8,443	10,153
PAYE & Social Security	31,680	3,084
Other Creditors	186,357	206,618
Directors' Current Accounts	13,531	22,626
VAT	40,393	46,894
	379,277	401,389

Provisions for liabilities

	2025 £	2024 £
Deferred Tax	15,538	10,191
Charged to Profit & Loss	-	5,347
	15,538	15,538

Share Capital

Authorised
1 Ordinary share of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
1 Ordinary share of £1.00 each	1		1
	1		1

Registered Number: 10864035
England and Wales
Filleted Accounts

for the year ended 31 July 2025
for
CENTRAL STATION HOTEL LIVERPOOL LIMITED