Silverfin false false 31/12/2024 22/01/2024 31/12/2024 C J Knight 22/01/2024 D J Partridge 22/01/2024 22 April 2025 The principal activity of the Company during the financial period was that of a holding company. 15430144 2024-12-31 15430144 bus:Director1 2024-12-31 15430144 bus:Director2 2024-12-31 15430144 core:CurrentFinancialInstruments 2024-12-31 15430144 core:Non-currentFinancialInstruments 2024-12-31 15430144 core:ShareCapital 2024-12-31 15430144 core:CapitalContributionReserve 2024-12-31 15430144 core:RetainedEarningsAccumulatedLosses 2024-12-31 15430144 core:AdditionsToInvestments 2024-12-31 15430144 core:CostValuation 2024-12-31 15430144 core:MoreThanFiveYears 2024-12-31 15430144 bus:OrdinaryShareClass1 2024-12-31 15430144 bus:OrdinaryShareClass2 2024-12-31 15430144 2024-01-22 2024-12-31 15430144 bus:FilletedAccounts 2024-01-22 2024-12-31 15430144 bus:SmallEntities 2024-01-22 2024-12-31 15430144 bus:AuditExemptWithAccountantsReport 2024-01-22 2024-12-31 15430144 bus:PrivateLimitedCompanyLtd 2024-01-22 2024-12-31 15430144 bus:Director1 2024-01-22 2024-12-31 15430144 bus:Director2 2024-01-22 2024-12-31 15430144 core:CurrentFinancialInstruments 2024-01-22 2024-12-31 15430144 core:Non-currentFinancialInstruments 2024-01-22 2024-12-31 15430144 bus:OrdinaryShareClass1 2024-01-22 2024-12-31 15430144 bus:OrdinaryShareClass2 2024-01-22 2024-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 15430144 (England and Wales)

C&D HOTELS LIMITED

Unaudited Financial Statements
For the financial period from 22 January 2024 to 31 December 2024
Pages for filing with the registrar

C&D HOTELS LIMITED

Unaudited Financial Statements

For the financial period from 22 January 2024 to 31 December 2024

Contents

C&D HOTELS LIMITED

BALANCE SHEET

As at 31 December 2024
C&D HOTELS LIMITED

BALANCE SHEET (continued)

As at 31 December 2024
Note 31.12.2024
£
Fixed assets
Investments 3 1,519,177
1,519,177
Creditors: amounts falling due within one year 4 ( 447,610)
Net current liabilities (447,610)
Total assets less current liabilities 1,071,567
Creditors: amounts falling due after more than one year 5 ( 853,270)
Net assets 218,297
Capital and reserves
Called-up share capital 6 100
Capital contribution reserve 178,195
Profit and loss account 40,002
Total shareholders' funds 218,297

For the financial period ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of C&D Hotels Limited (registered number: 15430144) were approved and authorised for issue by the Board of Directors on 22 April 2025. They were signed on its behalf by:

D J Partridge
Director
C J Knight
Director
C&D HOTELS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 22 January 2024 to 31 December 2024
C&D HOTELS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 22 January 2024 to 31 December 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

C&D Hotels Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 87 Fore Street, North Petherton, TA6 6QA, United Kingdom.

The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors note that the business has net assets of £218,297. The Company is supported through loans from its Subsidiary Company. The directors have received assurances that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the Subsidiary Company will continue to support the Company. After making enquiries, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

Reporting period length

The reporting period length is a shorter period from 22 January 2024 to 31 December 2024, due to being newly incorporated.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

Period from
22.01.2024 to
31.12.2024
Number
Monthly average number of persons employed by the Company during the period, including directors 2

3. Fixed asset investments

Investments in subsidiaries

31.12.2024
£
Cost
At 22 January 2024 0
Additions 1,519,177
At 31 December 2024 1,519,177
Carrying value at 31 December 2024 1,519,177

4. Creditors: amounts falling due within one year

31.12.2024
£
Amounts owed to Group undertakings 356,565
Other creditors 91,045
447,610

Included in other creditors is £40,405 which is secured on the assets of the group.

5. Creditors: amounts falling due after more than one year

31.12.2024
£
Other creditors 853,270

Included in other creditors is £853,270 which is secured on the assets of the group.

Amounts repayable after more than 5 years are included in creditors falling due over one year:

31.12.2024
£
Other creditors (secured / repayable by instalments) 671,850

6. Called-up share capital

31.12.2024
£
Allotted, called-up and fully-paid
50 Ordinary A shares of £ 1.00 each 50
50 Ordinary B shares of £ 1.00 each 50
100

50 Ordinary A shares were allotted on incorporation with an aggregate nominal value of £50 and consideration of £50 was received

50 Ordinary B shares were allotted on incorporation with an aggregate nominal value of £50 and consideration of £50 was received.