| Aberdeen Rooms Ltd |
| Registered number: |
11872389 |
| Balance Sheet |
| as at 31 March 2026 |
|
| Notes |
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
760,126 |
|
|
551,138 |
|
| Current assets |
| Debtors |
4 |
|
8,643 |
|
|
4,286 |
| Cash at bank and in hand |
|
|
1,755 |
|
|
1,041 |
|
|
|
10,398 |
|
|
5,327 |
|
| Creditors: amounts falling due within one year |
5 |
|
(361,958) |
|
|
(164,535) |
|
| Net current liabilities |
|
|
|
(351,560) |
|
|
(159,208) |
|
| Total assets less current liabilities |
|
|
|
408,566 |
|
|
391,930 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
(84,087) |
|
|
(91,332) |
|
|
|
| Net assets |
|
|
|
324,479 |
|
|
300,598 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
330 |
|
|
330 |
| Revaluation reserve |
7 |
|
|
220,219 |
|
|
170,219 |
| Profit and loss account |
|
|
|
103,930 |
|
|
130,049 |
|
| Shareholders' funds |
|
|
|
324,479 |
|
|
300,598 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| 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. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Andrew Pell |
| Director |
| Approved by the board on 19 October 2026 |
|
| Aberdeen Rooms Ltd |
| Notes to the Accounts |
| for the year ended 31 March 2026 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. |
|
|
Tangible fixed assets |
|
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 |
over 7 years |
|
Fixtures, fittings, tools and equipment |
over 7 years |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price . |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
9 |
|
7 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Land and buildings |
|
Plant and machinery etc |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 April 2025 |
599,455 |
|
2,001 |
|
601,456 |
|
Additions |
97,824 |
|
90,070 |
|
187,894 |
|
Surplus on revaluation |
50,000 |
|
- |
|
50,000 |
|
At 31 March 2026 |
747,279 |
|
92,071 |
|
839,350 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 April 2025 |
50,018 |
|
300 |
|
50,318 |
|
Charge for the year |
15,095 |
|
13,811 |
|
28,906 |
|
At 31 March 2026 |
65,113 |
|
14,111 |
|
79,224 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2026 |
682,166 |
|
77,960 |
|
760,126 |
|
At 31 March 2025 |
549,437 |
|
1,701 |
|
551,138 |
|
|
| 4 |
Debtors |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade debtors |
6,884 |
|
2,735 |
|
Other debtors |
1,759 |
|
1,551 |
|
|
|
|
|
|
8,643 |
|
4,286 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade creditors |
12,691 |
|
3,813 |
|
Taxation and social security costs |
(3,071) |
|
(4,346) |
|
Other creditors |
352,338 |
|
165,068 |
|
|
|
|
|
|
361,958 |
|
164,535 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Bank loans |
84,087 |
|
91,332 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Revaluation reserve |
2026 |
|
2025 |
| £ |
£ |
|
|
At 1 April 2025 |
170,219 |
|
153,000 |
|
Gain on revaluation of land and buildings |
40,500 |
|
13,947 |
|
Deferred taxation arising on the revaluation of land and buildings |
9,500 |
|
3,272 |
|
|
At 31 March 2026 |
220,219 |
|
170,219 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Related party transactions |
|
|
Included within other creditors are unsecured loans from Mr A Pell (£319,351) and Mr M Birjandi (£20,295) with an interest rate @ 6.3% to September 2025, reducing to 6% thereafter. |
|
|
| 9 |
Other information |
|
|
Aberdeen Rooms Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
The Homestead |
|
Bullbeggars Lane |
|
Woking |
|
Surrey |
|
GU21 4SQ |