Croeso Hotels (Haverfordwest) Ltd

Registered number

13118942

Filleted Accounts

31 January 2026

Croeso Hotels (Haverfordwest) Ltd
Registered number:		13118942
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		25,000			30,000
Tangible assets	4		57,471			62,357
			82,471			92,357

Current assets
Debtors	5	44,944			27,151
Cash at bank and in hand		6,264			14,728
		51,208			41,879

Creditors: amounts falling due within one year	6	(52,732)			(38,061)

Net current (liabilities)/assets			(1,524)			3,818

Net assets			80,947			96,175

Capital and reserves
Called up share capital			100			100
Profit and loss account			80,847			96,075

Shareholder's funds			80,947			96,175

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




Jason Hiley
Director
Approved by the board on 28 October 2026

Croeso Hotels (Haverfordwest) Ltd
Notes to the Accounts
for the year ended 31 January 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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Plant and machinery	20% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	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. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		14		20


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 February 2025				50,000
	At 31 January 2026				50,000

	Amortisation
	At 1 February 2025				20,000
	Provided during the year				5,000
	At 31 January 2026				25,000

	Net book value
	At 31 January 2026				25,000
	At 31 January 2025				30,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 February 2025				118,193
	Additions				9,481
	At 31 January 2026				127,674

	Depreciation
	At 1 February 2025				55,836
	Charge for the year				14,367
	At 31 January 2026				70,203

	Net book value
	At 31 January 2026				57,471
	At 31 January 2025				62,357


5	Debtors		2026		2025
£				£

	Trade debtors		27,944		10,151
	Other debtors		17,000		17,000
			44,944		27,151


6	Creditors: amounts falling due within one year		2026		2025
£				£

	Trade creditors		-		1,571
	Taxation and social security costs		17,571		14,641
	Other creditors		35,161		21,849
			52,732		38,061


7	Controlling party

	The ultimate controlling party is Jason Hiley, who owns 100% of the company's shareholding.


8	Other information

	Croeso Hotels (Haverfordwest) Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	70 Grange Road East
	Birkenhead
	Wirral
	CH41 5FE