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Registration number: 15350372

Hidden Gem Stays Limited
Unaudited Filleted Financial Statements
for the Period from 14 December 2023 to 31 December 2024

Hidden Gem Stays Limited

Contents

Company Information | 1
Statement of Directors' Responsibilities | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 7

Hidden Gem Stays Limited

Company Information

Directors | S P Romanowski N K Pollard

Registered office | Victoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

Accountants | Vale & West Accountancy Services Limited Chartered AccountantsVictoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

Hidden Gem Stays Limited

Statement of Directors' Responsibilities

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have 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 directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

• | select suitable accounting policies and 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 directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Hidden Gem Stays Limited

(Registration number: 15350372)
Balance Sheet as at 31 December 2024

| Note | 2024 £
Fixed assets |  |
Tangible assets | 4 | 12,123
Investment property | 5 | 373,367
|  | 385,490
Current assets |  |
Cash at bank and in hand |  | 183
Creditors: Amounts falling due within one year | 6 | (208,314)
Net current liabilities |  | (208,131)
Total assets less current liabilities |  | 177,359
Creditors: Amounts falling due after more than one year | 6 | (266,250)
Net liabilities |  | (88,891)
Capital and reserves |  |
Called up share capital |  | 2
Retained earnings |  | (88,893)
Shareholders' deficit |  | (88,891)

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 members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 12 September 2025 and signed on its behalf by:

......................................... S P Romanowski Director

Hidden Gem Stays Limited

Notes to the Unaudited Financial Statements for the Period from 14 December 2023 to 31 December 2024

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Victoria House
26 Queen Victoria Street
Reading
Berkshire
RG1 1TG
United Kingdom

These financial statements were authorised for issue by the Board on 12 September 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis with the continued support by directors and shareholders, for at least the next 12 months.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures & Fittings | 20% Straight line basis

Hidden Gem Stays Limited

Notes to the Unaudited Financial Statements for the Period from 14 December 2023 to 31 December 2024 (continued)

2 | Accounting policies (continued)

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company during the period, was 0.

Hidden Gem Stays Limited

Notes to the Unaudited Financial Statements for the Period from 14 December 2023 to 31 December 2024 (continued)

4 | Tangible assets

| Fixtures and fittings £ | Total £
Cost or valuation
Additions | 15,154 | 15,154
At 31 December 2024 | 15,154 | 15,154
Depreciation
Charge for the period | 3,031 | 3,031
At 31 December 2024 | 3,031 | 3,031
Carrying amount
At 31 December 2024 | 12,123 | 12,123

5 | Investment properties

| 2024 £
Additions | 373,367
At 31 December | 373,367

There has been no valuation of the investment property by an independent valuer, as the directors are of the opinion that the value has not changed since being acquired earlier in the accounting period.

Hidden Gem Stays Limited

Notes to the Unaudited Financial Statements for the Period from 14 December 2023 to 31 December 2024 (continued)

6 | Creditors

Creditors: amounts falling due within one year

| 2024 £
Due within one year |
Other creditors | 208,314

Creditors: amounts falling due after more than one year

| Note | 2024 £
Due after one year |  |
Loans and borrowings | 7 | 266,250

7 | Loans and borrowings

Non-current loans and borrowings

| 2024 £
Other borrowings | 266,250