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REGISTERED NUMBER: 05238518 (England and Wales)















GROUP STRATEGIC REPORT, REPORT OF THE DIRECTOR AND

CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2024

FOR

W W HOTELS LIMITED

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

CONTENTS OF THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024










Page

Company Information 1

Group Strategic Report 2

Report of the Director 3

Report of the Independent Auditors 4

Consolidated Income Statement 7

Consolidated Other Comprehensive Income 8

Consolidated Balance Sheet 9

Company Balance Sheet 10

Consolidated Statement of Changes in Equity 11

Company Statement of Changes in Equity 12

Consolidated Cash Flow Statement 13

Notes to the Consolidated Cash Flow Statement 14

Notes to the Consolidated Financial Statements 16


W W HOTELS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2024







DIRECTOR: C L Weaving



SECRETARY: Mrs K A Weaving



REGISTERED OFFICE: Rendezvous Hotel
Keighley Road
Skipton
North Yorkshire
BD23 2TA



REGISTERED NUMBER: 05238518 (England and Wales)



SENIOR STATUTORY AUDITOR: Mel A Henry



AUDITORS: Ainsworths Limited
Chartered Accountants
and Statutory Auditors
Charter House
Stansfield Street
Nelson
Lancashire
BB9 9XY

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


The director presents his strategic report of the company and the group for the year ended 30th September 2024.

REVIEW OF BUSINESS
The principal activity of the group is that of hospitality, with the main asset of the group being Hotel Rendezvous.

The director considers the results achieved by the group to be satisfactory in view of the UK economy and instability caused by the cost of living crisis.

The group's key performance indicators during the year were as follows:

30.9.24 30.9.23

Turnover £3,352,625 £3,167,559
Gross profit £2,864,353 £2,668,123
Gross profit margin% 85.44% 842.3%
Net profit/(loss) £6,551 (380,300 )


During the year and previous year the cost of living crisis has adversely affected the group's costs, leading to a decrease in profitability. The director has closely monitored costs throughout the year, making and implementing changes to mitigate the impact of these effects.

PRINCIPAL RISKS AND UNCERTAINTIES
The principal commercial risks and uncertainties faced by the group include the general economic climate, seasonal weather factors, competition and rising costs. The director monitor these risks in order to respond and react to changes in the marketplace.

FINANCIAL RISK MANAGEMENT
The group's operations expose it to a variety of financial risks that include the effects of credit, currency, interest rate and liquidity risk. The director actively manage these risks by monitoring levels of risk and related costs of mitigating these.

EMPLOYEES
The directors continue to develop employees using both external and in house resources. Programmes are developed around both business needs and personal development. The group continues to appraise all systems and staff wellbeing to actively promote a positive group culture.

ON BEHALF OF THE BOARD:





C L Weaving - Director


19th June 2025

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

REPORT OF THE DIRECTOR
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


The director presents his report with the financial statements of the company and the group for the year ended 30th September 2024.

DIVIDENDS
No dividends will be distributed for the year ended 30th September 2024.

DIRECTOR
C L Weaving held office during the whole of the period from 1st October 2023 to the date of this report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES
The director is responsible for preparing the Group Strategic Report, the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the director is required to:

- select suitable accounting policies and then apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

AUDITORS
The auditors, Ainsworths Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:





C L Weaving - Director


19th June 2025

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
W W HOTELS LIMITED


Opinion
We have audited the financial statements of W W Hotels Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 30th September 2024 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the group's and of the parent company affairs as at 30th September 2024 and of the group's profit for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information
The director is responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Group Strategic Report and the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Group Strategic Report and the Report of the Director have been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
W W HOTELS LIMITED


Matters on which we are required to report by exception
In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Director.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or
- the parent company financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of director's remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

Responsibilities of director
As explained more fully in the Statement of Director's Responsibilities set out on page three, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the group or the parent company or to cease operations, or has no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Identifying and assessing potential risks related to irregularities
In identifying and assessing risks of material misstatement in respect of irregularities, we considered the following:
- the nature of the industry and sector, control environment and business performance;
- results of our enquiries of management about their own identification and assessment of the risks of
irregularities;
- any matters we identified having made enquiries of management about their policies and procedures relating to:

> identifying, evaluating and complying with laws and regulations and whether they were aware of any
instances of noncompliance;

> detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or
alleged fraud;
> the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations;
- the matters discussed among the audit engagement team regarding how and where fraud might occur in the
financial statements and any potential indicators of fraud.


REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
W W HOTELS LIMITED

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory frameworks that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act and local tax legislation.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements, but compliance with which may be fundamental to the company's ability to operate.

Audit response to risks identified
As a result of performing the above our procedures to respond to the risks identified included the following:
- reviewing the financial statements disclosure and testing to supporting documentation to assess compliance with
provisions of relevant laws and regulations described as having a direct effect on the financial statements;
- enquiring of management about actual and potential litigation and claims;
- performing analytical procedures to identify any unusual or unexpected relationships that may indicate risk of
material misstatement due to fraud;
- obtained an understanding of provisions and held discussions with management to understand the basis of
recognition or non-recognition of tax provisions; and
- in addressing the risk of fraud through management override of controls, testing the appropriateness of journal
entries and other adjustments; assessing whether the judgements made in making accounting estimates are
indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual
or outside the normal course of business.

There are inherent limitations in the audit procedures described above and the further removed the non-compliance with laws and regulations is from events and transactions reflected in the financial statements the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Mel A Henry (Senior Statutory Auditor)
for and on behalf of Ainsworths Limited
Chartered Accountants
and Statutory Auditors
Charter House
Stansfield Street
Nelson
Lancashire
BB9 9XY

19th June 2025

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

CONSOLIDATED INCOME STATEMENT
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £   

TURNOVER 3,352,625 3,167,559

Cost of sales 488,272 499,436
GROSS PROFIT 2,864,353 2,668,123

Administrative expenses 2,890,070 2,908,166
(25,717 ) (240,043 )

Other operating income 226,224 28,816
OPERATING PROFIT/(LOSS) 4 200,507 (211,227 )

Interest receivable and similar income - 152
200,507 (211,075 )

Interest payable and similar expenses 5 214,298 210,668
LOSS BEFORE TAXATION (13,791 ) (421,743 )

Tax on loss 6 (20,342 ) (41,443 )
PROFIT/(LOSS) FOR THE FINANCIAL
YEAR

6,551

(380,300

)
Profit/(loss) attributable to:
Owners of the parent 6,551 (380,300 )

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

CONSOLIDATED OTHER COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £   

PROFIT/(LOSS) FOR THE YEAR 6,551 (380,300 )


OTHER COMPREHENSIVE INCOME
Revaluation of freehold property - 1,068,643
Income tax relating to other comprehensive
income

-

(30,040

)
OTHER COMPREHENSIVE INCOME
FOR THE YEAR, NET OF INCOME TAX

-

1,038,603
TOTAL COMPREHENSIVE INCOME
FOR THE YEAR

6,551

658,303

Total comprehensive income attributable to:
Owners of the parent 6,551 658,303

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

CONSOLIDATED BALANCE SHEET
30TH SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 9 - -
Tangible assets 10 6,060,863 6,224,483
Investments 11 - -
Investment property 12 314,000 314,000
6,374,863 6,538,483

CURRENT ASSETS
Stocks 13 28,214 28,214
Debtors 14 504,336 248,519
Cash at bank and in hand 12,545 26,871
545,095 303,604
CREDITORS
Amounts falling due within one year 15 3,442,980 1,150,576
NET CURRENT LIABILITIES (2,897,885 ) (846,972 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,476,978

5,691,511

CREDITORS
Amounts falling due after more than one
year

16

(360,561

)

(2,556,864

)

PROVISIONS FOR LIABILITIES 20 (145,459 ) (170,240 )
NET ASSETS 2,970,958 2,964,407

CAPITAL AND RESERVES
Called up share capital 21 6 6
Revaluation reserve 22 2,780,370 2,829,263
Capital redemption reserve 22 1 1
Retained earnings 22 190,581 135,137
SHAREHOLDERS' FUNDS 2,970,958 2,964,407

The financial statements were approved by the director and authorised for issue on 19th June 2025 and were signed by:





C L Weaving - Director


W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

COMPANY BALANCE SHEET
30TH SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 9 - -
Tangible assets 10 5,703,402 5,850,000
Investments 11 - -
Investment property 12 314,000 314,000
6,017,402 6,164,000

CURRENT ASSETS
Stocks 13 28,214 28,214
Debtors 14 822,566 548,957
Cash at bank and in hand 12,545 26,871
863,325 604,042
CREDITORS
Amounts falling due within one year 15 3,443,060 1,149,606
NET CURRENT LIABILITIES (2,579,735 ) (545,564 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,437,667

5,618,436

CREDITORS
Amounts falling due after more than one
year

16

(360,561

)

(2,556,864

)

PROVISIONS FOR LIABILITIES 20 (78,821 ) (103,602 )
NET ASSETS 2,998,285 2,957,970

CAPITAL AND RESERVES
Called up share capital 21 6 6
Revaluation reserve 22 2,780,370 2,829,263
Capital redemption reserve 22 1 1
Retained earnings 22 217,908 128,700
SHAREHOLDERS' FUNDS 2,998,285 2,957,970

Company's profit/(loss) for the financial year 40,315 (426,382 )

The financial statements were approved by the director and authorised for issue on 19th June 2025 and were signed by:





C L Weaving - Director


W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

Called up Capital
share Retained Revaluation redemption Total
capital earnings reserve reserve equity
£    £    £    £    £   
Balance at 1st October 2022 6 1,182,930 1,838,167 1 3,021,104

Changes in equity
Dividends - (715,000 ) - - (715,000 )
Total comprehensive income - (332,793 ) 991,096 - 658,303
Balance at 30th September 2023 6 135,137 2,829,263 1 2,964,407

Changes in equity
Total comprehensive income - 55,444 (48,893 ) - 6,551
Balance at 30th September 2024 6 190,581 2,780,370 1 2,970,958

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

Called up Capital
share Retained Revaluation redemption Total
capital earnings reserve reserve equity
£    £    £    £    £   
Balance at 1st October 2022 6 1,222,575 1,838,167 1 3,060,749

Changes in equity
Dividends - (715,000 ) - - (715,000 )
Total comprehensive income - (378,875 ) 991,096 - 612,221
Balance at 30th September 2023 6 128,700 2,829,263 1 2,957,970

Changes in equity
Total comprehensive income - 89,208 (48,893 ) - 40,315
Balance at 30th September 2024 6 217,908 2,780,370 1 2,998,285

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

CONSOLIDATED CASH FLOW STATEMENT
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £   
Cash flows from operating activities
Cash generated from operations 1 442,490 30,451
Interest paid (214,298 ) (209,245 )
Net cash from operating activities 228,192 (178,794 )

Cash flows from investing activities
Purchase of tangible fixed assets (108,014 ) (9,596 )
Interest received - 152
Net cash from investing activities (108,014 ) (9,444 )

Cash flows from financing activities
New loans in year - 218,865
Loan repayments in year (304,490 ) (331,683 )
Hire purchase repayments (8,941 ) (15,326 )
Amount introduced by directors 32,747 -
Amount withdrawn by directors - (34,378 )
Net cash from financing activities (280,684 ) (162,522 )

Decrease in cash and cash equivalents (160,506 ) (350,760 )
Cash and cash equivalents at beginning of
year

2

(8,087

)

342,673

Cash and cash equivalents at end of year 2 (168,593 ) (8,087 )

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


1. RECONCILIATION OF LOSS BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

30.9.24 30.9.23
£    £   
Loss before taxation (13,791 ) (421,743 )
Depreciation charges 271,634 236,259
Finance costs 214,298 210,668
Finance income - (152 )
472,141 25,032
Increase in stocks - (3,127 )
(Increase)/decrease in trade and other debtors (288,564 ) 20,101
Increase/(decrease) in trade and other creditors 258,913 (11,555 )
Cash generated from operations 442,490 30,451

2. CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 30th September 2024
30.9.24 1.10.23
£    £   
Cash and cash equivalents 12,545 26,871
Bank overdrafts (181,138 ) (34,958 )
(168,593 ) (8,087 )
Year ended 30th September 2023
30.9.23 1.10.22
£    £   
Cash and cash equivalents 26,871 342,673
Bank overdrafts (34,958 ) -
(8,087 ) 342,673


W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


3. ANALYSIS OF CHANGES IN NET DEBT

At 1.10.23 Cash flow At 30.9.24
£    £    £   
Net cash
Cash at bank and in hand 26,871 (14,326 ) 12,545
Bank overdrafts (34,958 ) (146,180 ) (181,138 )
(8,087 ) (160,506 ) (168,593 )
Debt
Finance leases (8,941 ) 8,941 -
Debts falling due within 1 year (386,665 ) (1,891,813 ) (2,278,478 )
Debts falling due after 1 year (2,556,864 ) 2,196,303 (360,561 )
(2,952,470 ) 313,431 (2,639,039 )
Total (2,960,557 ) 152,925 (2,807,632 )

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


1. STATUTORY INFORMATION

W W Hotels Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the General Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

At the time of approving the financial statements the director has a reasonable expectation that the group has adequate funding to continue in operational existence for the foreseeable future, subject to the continued support of the group bankers in the form of the renewal of the bank overdraft and bank loan facilities. Thus, the financial statements continue to adopt the going concern basis of preparing the financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Transactions between group entities which have been eliminated on consolidation are not disclosed within the financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 2% on cost
Improvements to property - 10% on cost
Plant and machinery - 15% on cost
Fixtures and fittings - 15% on cost
Canal barge - 4% on cost
Computer equipment - 33% on cost

Freehold property is recognised at fair value. Any surplus or deficit arising from the change in the fair value is recognised in the statement of other comprehensive income. Other tangible assets are initially measured at cost. All tangible assets are measured at cost or valuation less any accumulated depreciated.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period to which they relate.

Pension costs and other post-retirement benefits
The group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS
30.9.24 30.9.23
£    £   
Wages and salaries 1,255,780 1,277,723
Social security costs 81,017 81,302
Other pension costs 21,092 20,500
1,357,889 1,379,525

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


3. EMPLOYEES AND DIRECTORS - continued

The average number of employees during the year was as follows:
30.9.24 30.9.23

Management 1 5
Administration 3 1
Service delivery 82 85
86 91

30.9.24 30.9.23
£    £   
Directors' remuneration - -

4. OPERATING PROFIT/(LOSS)

The operating profit (2023 - operating loss) is stated after charging:

30.9.24 30.9.23
£    £   
Depreciation - owned assets 265,887 230,512
Depreciation - assets on hire purchase contracts 5,747 5,747
Auditors' remuneration 5,750 5,750
Other accountancy services paid to the auditor - 14,862

5. INTEREST PAYABLE AND SIMILAR EXPENSES
30.9.24 30.9.23
£    £   
Bank loan interest 197,298 205,128
Other interest 17,000 5,540
214,298 210,668

6. TAXATION

Analysis of the tax credit
The tax credit on the loss for the year was as follows:
30.9.24 30.9.23
£    £   
Current tax:
UK corporation tax 4,439 -
Overprovision in prior years - (13,699 )
Total current tax 4,439 (13,699 )

Origination and reversal of sh
ort term timing differences (24,781 ) (27,744 )
Tax on loss (20,342 ) (41,443 )

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


6. TAXATION - continued

Reconciliation of total tax credit included in profit and loss
The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The difference is explained below:

30.9.24 30.9.23
£    £   
Loss before tax (13,791 ) (421,743 )
Loss multiplied by the standard rate of corporation tax in the UK of 19 %
(2023 - 25 %)

(2,620

)

(105,436

)

Effects of:
Expenses not deductible for tax purposes 3,268 35,150
Income not taxable for tax purposes (36,480 ) -
Adjustments to tax charge in respect of previous periods (30,040 ) 5,967
Depreciation of non-qualifying assets 37,854 40,963
Enhanced tax deductions - (226 )
Changes in tax rates 1,261 8,285
Consolidation adjustment 6,415 (26,146 )
Total tax credit (20,342 ) (41,443 )

Tax effects relating to effects of other comprehensive income

There were no tax effects for the year ended 30th September 2024.

30.9.23
Gross Tax Net
£    £    £   
Revaluation of freehold property 1,068,643 (30,040 ) 1,038,603

7. INDIVIDUAL INCOME STATEMENT

As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.


8. DIVIDENDS
30.9.24 30.9.23
£    £   
Interim - 715,000

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


9. INTANGIBLE FIXED ASSETS

Company
Goodwill
£   
COST
At 1st October 2023
and 30th September 2024 52,500
AMORTISATION
At 1st October 2023
and 30th September 2024 52,500
NET BOOK VALUE
At 30th September 2024 -
At 30th September 2023 -

10. TANGIBLE FIXED ASSETS

Group
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST OR VALUATION
At 1st October 2023 6,250,000 874,311 574,699
Additions - 84,441 2,621
At 30th September 2024 6,250,000 958,752 577,320
DEPRECIATION
At 1st October 2023 712,607 676,028 535,111
Charge for year 154,685 72,929 9,168
At 30th September 2024 867,292 748,957 544,279
NET BOOK VALUE
At 30th September 2024 5,382,708 209,795 33,041
At 30th September 2023 5,537,393 198,283 39,588

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


10. TANGIBLE FIXED ASSETS - continued

Group

Fixtures
and Canal Computer
fittings barge equipment Totals
£    £    £    £   
COST OR VALUATION
At 1st October 2023 281,295 425,549 8,907 8,414,761
Additions 19,723 - 1,229 108,014
At 30th September 2024 301,018 425,549 10,136 8,522,775
DEPRECIATION
At 1st October 2023 208,791 51,066 6,675 2,190,278
Charge for year 16,188 17,022 1,642 271,634
At 30th September 2024 224,979 68,088 8,317 2,461,912
NET BOOK VALUE
At 30th September 2024 76,039 357,461 1,819 6,060,863
At 30th September 2023 72,504 374,483 2,232 6,224,483

Cost or valuation at 30th September 2024 is represented by:

Improvements
Freehold to Plant and
property property machinery
£    £    £   
Cost 6,250,000 958,752 577,320

Fixtures
and Canal Computer
fittings barge equipment Totals
£    £    £    £   
Cost 301,018 425,549 10,136 8,522,775

If freehold property had not been revalued it would have been included at the following historical cost:

30.9.24 30.9.23
£    £   
Cost 3,787,623 3,787,623
Aggregate depreciation 1,079,466 1,079,466

Freehold property was valued on a fair value basis basis on 30th September 2023 by the director .

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


10. TANGIBLE FIXED ASSETS - continued

Group

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Fixtures
and
fittings
£   
COST OR VALUATION
At 1st October 2023 38,316
Transfer to ownership (38,316 )
At 30th September 2024 -
DEPRECIATION
At 1st October 2023 13,410
Charge for year 5,747
Transfer to ownership (19,157 )
At 30th September 2024 -
NET BOOK VALUE
At 30th September 2024 -
At 30th September 2023 24,906

Company
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST OR VALUATION
At 1st October 2023 6,250,000 874,311 574,699
Additions - 84,441 2,621
At 30th September 2024 6,250,000 958,752 577,320
DEPRECIATION
At 1st October 2023 712,607 676,028 535,111
Charge for year 154,685 72,929 9,168
At 30th September 2024 867,292 748,957 544,279
NET BOOK VALUE
At 30th September 2024 5,382,708 209,795 33,041
At 30th September 2023 5,537,393 198,283 39,588

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


10. TANGIBLE FIXED ASSETS - continued

Company

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST OR VALUATION
At 1st October 2023 281,295 8,907 7,989,212
Additions 19,723 1,229 108,014
At 30th September 2024 301,018 10,136 8,097,226
DEPRECIATION
At 1st October 2023 208,791 6,675 2,139,212
Charge for year 16,188 1,642 254,612
At 30th September 2024 224,979 8,317 2,393,824
NET BOOK VALUE
At 30th September 2024 76,039 1,819 5,703,402
At 30th September 2023 72,504 2,232 5,850,000

Cost or valuation at 30th September 2024 is represented by:

Improvements
Freehold to Plant and
property property machinery
£    £    £   
Valuation in 2024 6,250,000 - -
Cost - 958,752 577,320
6,250,000 958,752 577,320

Fixtures
and Computer
fittings equipment Totals
£    £    £   
Valuation in 2024 - - 6,250,000
Cost 301,018 10,136 1,847,226
301,018 10,136 8,097,226

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


10. TANGIBLE FIXED ASSETS - continued

Company

If freehold property had not been revalued it would have been included at the following historical cost:

30.9.24 30.9.23
£    £   
Cost 3,787,623 3,787,623
Aggregate depreciation 1,155,218 1,079,466

Freehold property was valued on a fair value basis basis on 30th September 2024 by the director .

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Fixtures
and
fittings
£   
COST OR VALUATION
At 1st October 2023 38,316
Transfer to ownership (38,316 )
At 30th September 2024 -
DEPRECIATION
At 1st October 2023 13,410
Charge for year 5,747
Transfer to ownership (19,157 )
At 30th September 2024 -
NET BOOK VALUE
At 30th September 2024 -
At 30th September 2023 24,906

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


11. FIXED ASSET INVESTMENTS

Company
Shares in
group
undertakings
£   
COST
At 1st October 2023
and 30th September 2024 250,000
PROVISIONS
At 1st October 2023
and 30th September 2024 250,000
NET BOOK VALUE
At 30th September 2024 -
At 30th September 2023 -

The group or the company's investments at the Balance Sheet date in the share capital of companies include the following:

Subsidiary

Strongvalue Limited
Registered office: Rendezvous Hotel, Keighley Road, Skipton, North Yorkshire BD23 2TA
Nature of business: Restaurant
%
Class of shares: holding
Ordinary 100.00


12. INVESTMENT PROPERTY

Group
Total
£   
FAIR VALUE
At 1st October 2023
and 30th September 2024 314,000
NET BOOK VALUE
At 30th September 2024 314,000
At 30th September 2023 314,000

Fair value at 30th September 2024 is represented by:
£   
Valuation in 2023 314,000

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


12. INVESTMENT PROPERTY - continued

Group

If investment property had not been revalued it would have been included at the following historical cost:

30.9.24 30.9.23
£    £   
Cost 276,232 276,232

Investment property was valued on a fair value basis on 30th September 2023 by the director .

Company
Total
£   
FAIR VALUE
At 1st October 2023
and 30th September 2024 314,000
NET BOOK VALUE
At 30th September 2024 314,000
At 30th September 2023 314,000

Fair value at 30th September 2024 is represented by:
£   
Valuation in 2024 314,000

If investment property had not been revalued it would have been included at the following historical cost:

30.9.24 30.9.23
£    £   
Cost 276,232 276,232

Investment property was valued on a fair value basis on 30th September 2024 by the director .

13. STOCKS

Group Company
30.9.24 30.9.23 30.9.24 30.9.23
£    £    £    £   
Stocks 28,214 28,214 28,214 28,214

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group Company
30.9.24 30.9.23 30.9.24 30.9.23
£    £    £    £   
Trade debtors 146,806 76,231 146,806 76,231
Amounts owed by group undertakings - - 318,230 305,662
Other debtor 315,516 100,000 315,516 100,000
Directors' current accounts - 32,747 - 32,747
Prepayments 42,014 39,541 42,014 34,317
504,336 248,519 822,566 548,957

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group Company
30.9.24 30.9.23 30.9.24 30.9.23
£    £    £    £   
Bank loans and overdrafts (see note 17) 2,312,208 330,071 2,312,288 330,151
Other loans (see note 17) 147,408 91,552 147,408 91,552
Hire purchase contracts (see note 18) - 8,941 - 8,941
Trade creditors 426,295 200,169 426,295 200,169
Customer deposits 112,484 114,163 112,484 114,163
Tax 13,570 9,131 13,570 9,131
Social security and other taxes 23,796 16,980 23,796 16,980
VAT 130,289 123,841 130,289 123,841
Other creditors 182,375 199,900 182,375 199,900
Accruals and deferred income 94,555 55,828 94,555 54,778
3,442,980 1,150,576 3,443,060 1,149,606

Included within other creditors is £196,000 (2022: £200,000) which is owed to an individual that is a family member to the shareholders and director.

16. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

Group Company
30.9.24 30.9.23 30.9.24 30.9.23
£    £    £    £   
Bank loans (see note 17) 107,872 2,238,525 107,872 2,238,525
Other loans (see note 17) 252,689 318,339 252,689 318,339
360,561 2,556,864 360,561 2,556,864

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


17. LOANS

An analysis of the maturity of loans is given below:

Group Company
30.9.24 30.9.23 30.9.24 30.9.23
£    £    £    £   
Amounts falling due within one year or on demand:
Bank overdrafts 181,138 34,958 181,218 35,038
Bank loans 2,131,070 295,113 2,131,070 295,113
Other loans 147,408 91,552 147,408 91,552
2,459,616 421,623 2,459,696 421,703
Amounts falling due between one and two years:
Bank loans - 1-2 years 95,372 2,130,661 95,372 2,130,661
Other loans - 1-2 years 151,805 99,823 151,805 99,823
247,177 2,230,484 247,177 2,230,484
Amounts falling due between two and five years:
Bank loans - 2-5 years 12,500 107,864 12,500 107,864
Other loans - 2-5 years 100,884 218,516 100,884 218,516
113,384 326,380 113,384 326,380

18. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Group
Hire purchase contracts
30.9.24 30.9.23
£    £   
Net obligations repayable:
Within one year - 8,941

Company
Hire purchase contracts
30.9.24 30.9.23
£    £   
Net obligations repayable:
Within one year - 8,941

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


19. SECURED DEBTS

The following secured debts are included within creditors:

Group Company
30.9.24 30.9.23 30.9.24 30.9.23
£    £    £    £   
Bank overdraft 181,138 34,958 181,218 35,038
Bank loans 2,238,942 2,533,638 2,238,942 2,533,638
Hire purchase contracts - 8,941 - 8,941
2,420,080 2,577,537 2,420,160 2,577,617

Bank borrowings are secured by a first legal charge over the freehold property of the company and by a fixed and floating charge over the assets of the company.

Hire purchase contracts are secured on the assets to which they relate.

20. PROVISIONS FOR LIABILITIES

Group Company
30.9.24 30.9.23 30.9.24 30.9.23
£    £    £    £   
Deferred tax
Deferred tax 149,973 185,618 78,821 114,466
Loss reliefs (4,514 ) (15,378 ) - (10,864 )
145,459 170,240 78,821 103,602

Group
Deferred
tax
£   
Balance at 1st October 2023 170,240
Provided during year 5,259
Provided on revalued assets (30,040 )
Trading loss relief
Balance at 30th September 2024 145,459

Company
Deferred
tax
£   
Balance at 1st October 2023 103,602
Provided during year 5,259
Provided on revalued assets (30,040 )
Balance at 30th September 2024 78,821

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


21. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
6 Ordinary £1 6 6

22. RESERVES

Group
Capital
Retained Revaluation redemption
earnings reserve reserve Totals
£    £    £    £   

At 1st October 2023 135,137 2,829,263 1 2,964,401
Profit for the year 6,551 6,551
Transfer 48,893 (48,893 ) - -
At 30th September 2024 190,581 2,780,370 1 2,970,952

Company
Capital
Retained Revaluation redemption
earnings reserve reserve Totals
£    £    £    £   

At 1st October 2023 128,700 2,829,263 1 2,957,964
Profit for the year 40,315 40,315
Transfer 48,893 (48,893 ) - -
At 30th September 2024 217,908 2,780,370 1 2,998,279


23. OTHER FINANCIAL COMMITMENTS

Group and Company
At 30th September 2024 the group and company had total commitments under non-cancellable operating leases over the remaining life of those leases amounting to £7,712 (2023: £14,182).

W W HOTELS LIMITED (REGISTERED NUMBER: 05238518)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


24. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30th September 2024 and 30th September 2023:

30.9.24 30.9.23
£    £   
E M Weaving (Deceased) and Mrs K A Weaving
Balance outstanding at start of year 32,747 713,369
Amounts advanced - 97,910
Amounts repaid (32,747 ) (778,532 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 32,747

Directors' loans are unsecured, interest free and repayable on demand.

25. RELATED PARTY DISCLOSURES

Group
(i) During the year the group provided services and funding totalling £Nil (2023: £Nil) to Foxholes Holdings Limited, an offshore company in which C L Weaving (who is a director) has a controlling interest. All such transactions were carried out on a commercial basis.

As at 30th September 2024 the group was owed £315,516 (2023: £100,000) by this related party.

Company
(i) During the year the company provided services and funding totalling £Nil (2023: £Nil) to Foxholes Holdings Limited, an offshore company in which C L Weaving (who is a director) has a controlling interest. All such transactions were carried out on a commercial basis.

As at 30th September 2024 the company was owed £315,516 (2023: £100,000) by this related party.

26. ULTIMATE CONTROLLING PARTY

The ultimate controlling party of the company consists of all the shareholders acting together as no individual shareholder has overall control.