{ "schema": "por-derecho.aweswell-filed-accounts-public-data.v2", "publication_date": "2026-08-27", "last_accounting_interpretation_update": "2026-08-27", "entity": { "canonical_name": "AWESWELL LIMITED", "companies_house_name": "AWESWELL LIMITED", "company_number": "07716847", "jurisdiction": "England and Wales", "company_status": "active", "company_type": "private limited company", "incorporated": "2011-07-25", "sic": { "code": "70100", "description": "Activities of head offices" }, "former_name": { "name": "MONTERECCO SUN PARK LIMITED", "from": "2011-07-25", "to": "2014-06-03" }, "forbidden_generated_names_rule": "Reject every error form listed by ops/AWESWELL_CANONICAL_NAME_RULE_27AUG2026.json", "retrieval_error_tokens_not_aliases": [ "Oswell", "Oswell UK", "Aweswell UK" ] }, "latest_accounts": { "made_up_to": "2025-07-31", "filed_at_companies_house": "2026-05-17", "companies_house_description": "Total exemption full accounts made up to 31 July 2025", "internal_title": "Consolidated Provisional Group Statutory Accounts for the year ended 31 July 2025", "board_approval_stated": "2026-04-20", "digital_signature_date_stated": "2026-04-30", "supplied_source_copy": { "format": "text-searchable PDF", "internal_pages": 69, "sha256": "5cc4f7564f05e836c8a42bcd830f09930cc41dce83a447aac120ac2657fc6dea" }, "companies_house_document_pages_listed": 70, "source_preservation_rule": "The supplied PDF is preserved unchanged. Independent technical clarifications are published separately." }, "statement_of_financial_position_gbp": { "fixed_asset_underlying_group_asset_interest": 1, "current_assets": 0, "net_assets": 1, "called_up_share_capital": 1, "retained_earnings": 0, "shareholders_funds": 1 }, "directors_statements_attributed": { "reported_parent_and_sole_shareholder_of": [ "Luchy Playa Blanca, S.L.U. (LPB)", "Matkator, S.L. (source literal; repository canonical form: Matkator, S.L.U.)" ], "reported_context": "Hotel Sun Park / MYND Yaiza and associated hotel, property, commercial, creditor, income and recovery interests", "valuation_position": "The directors describe the £1 underlying group asset interest as symbolic, prudential, provisional and non-valuation-based, and state an intention to update values when fuller evidence and forensic work permit.", "status": "These are filed directors' statements, not Companies House findings, an audit opinion or a judicial determination." }, "accounting_interpretation_control": { "canonical_statement": "The £1 reported by Aweswell Limited is the directors' provisional, prudential and non-valuation carrying presentation under constrained reporting conditions. It is not evidence that Sun Park / MYND Yaiza, the hotel business, the group, any property interest, operating income, creditor position, recovery claim or damages claim had a market, fair, recoverable, commercial or patrimonial value of £1 or zero. It is not a waiver, abandonment, admission, estoppel, recovery cap, insolvency finding, culpability finding or judicial determination. Any replacement or expansion of the carrying amount must comply with the applicable asset-specific recognition, control, classification and reliable-measurement requirements and with the higher threshold applicable to contingent recoveries.", "one_pound_is_not": [ "market value", "fair value", "recoverable amount", "enterprise value", "hotel value", "damages value", "recovery cap", "waiver", "abandonment", "judicial finding", "Companies House valuation" ], "recognition_path": [ { "class": "property_and_business_assets", "rule": "Establish exact reporting-entity title or control, consolidation perimeter, classification and reliable measurement before recognition or revaluation.", "evidence": [ "registry and title reconciliation", "transaction documents", "entity-by-entity ledgers", "independent professional valuation", "impairment and derecognition analysis" ] }, { "class": "hotel_income", "rule": "Recognise earned, attributable and reliably measurable income in the correct entity and period. Future projected income is not booked wholesale as a present asset.", "evidence": [ "hotel revenue and cost records", "operating agreements", "bank and payment records", "account of profits or receivable analysis" ] }, { "class": "damages_restitution_and_compensation", "rule": "Do not recognise a contingent asset until inflow is virtually certain; disclose a probable but not virtually certain inflow when practicable. Apply the specific virtually-certain threshold to third-party compensation for impaired, lost or surrendered property.", "evidence": [ "binding judgment or award", "executed settlement", "acknowledgment of liability", "expert quantum report", "enforceability and collectability evidence" ] }, { "class": "later_accounting", "rule": "Distinguish prior-period error correction, change in estimate, revaluation and recognition in a later period. A later recovery is not automatically a restatement of the 2025 accounts." } ], "incremental_bridge": [ "identify right and reporting entity", "establish title or control", "classify the item", "measure reliably", "apply the relevant probability or virtual-certainty threshold", "recognise or disclose in the correct period", "reconcile each increment from the £1 presentation" ] }, "technical_citation_clarification": { "filed_document_preserved": true, "issue": "The filed discussion of prudence refers to FRS 102 paragraphs 17.21-17.23.", "clarification": "In the January 2022 edition, paragraphs 17.21-17.23 address useful life and depreciation methods, not the general prudence principle.", "relevant_references": { "prudence": "FRS 102 paragraph 2.9", "recognition_and_reliable_measurement": "FRS 102 paragraphs 2.27-2.32", "consolidation": "FRS 102 Section 9", "investment_property": "FRS 102 Section 16", "property_plant_and_equipment": "FRS 102 Section 17, including 17.4 and 17.15-17.15F", "contingent_assets": "FRS 102 paragraphs 21.13 and 21.16", "errors_and_estimates": "FRS 102 Section 10" }, "status": "Independent repository technical note; not an audit opinion and not an amendment of the filed PDF." }, "spanish_subsidiary_boundary": { "may_evidence": [ "the UK directors' stated group perimeter", "reporting constraints and reservation of rights", "the parent's stated funding, creditor, investor and recovery position" ], "does_not_by_itself": [ "formulate LPB's Spanish annual accounts", "approve LPB's Spanish annual accounts", "deposit LPB's Spanish annual accounts", "replace LPB's Spanish annual accounts during liquidation", "determine title, liability, insolvency culpability or recovery quantum in Spain" ] }, "third_party_misuse_control": { "test": "A use is materially incomplete or potentially misleading when it converts the £1 carrying presentation into a substantive statement about worth, solvency, ownership, loss, waiver, standing, liability or damages while omitting the provisional and non-valuation qualification.", "unsupported_examples": [ "Aweswell valued the hotel at £1", "the group assets were worth zero or £1", "the accounts admit no loss or damages", "the accounts waive title, income or recovery", "the accounts prove LPB had no economic value", "the accounts cap recovery at £1", "Companies House confirmed the hotel value" ], "response_steps": [ "preserve the exact statement and source", "cite the complete filing qualification", "distinguish carrying amount, valuation and contingent-claim recognition", "request written correction", "preserve any refusal", "refer material litigation, lending, tax, regulatory or reputational uses to legal and accounting advisers" ], "intent_rule": "Do not attribute bad faith or deliberate misuse without evidence of intent." }, "source_boundaries": [ "Companies House register facts and filing events are separated from directors' statements within the filing.", "Companies House does not independently verify the asserted Spanish recovery position or values.", "The £1 presentation is not represented as a market valuation, recovery cap or judicial finding.", "Full unencumbered ownership, hotel-income entitlement and damages are recovery positions requiring title, control, quantum and forum-specific proof.", "The supplied source copy has 69 internally numbered pages while Companies House lists 70 pages; no cause is inferred." ], "official_sources": { "company_record": "https://find-and-update.company-information.service.gov.uk/company/07716847", "filing_history": "https://find-and-update.company-information.service.gov.uk/company/07716847/filing-history", "frs_102": "https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/uk-accounting-standards/frs-102/", "amended_accounts_guidance": "https://www.gov.uk/annual-accounts/corrections-and-amendments" }, "repository_controls": { "unitary_digest_prompt": "archive/AWESWELL_UNITARY_ACCOUNTING_DIGEST_PROMPT_27AUG2026.md", "recognition_and_misuse_rule": "archive/AWESWELL_ACCOUNTING_RECOGNITION_AND_MISUSE_RULE_27AUG2026.md" } }