REGISTERED NUMBER: 11765500 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Hotel Dynamics Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms S Cheema

K D Shah

A V Popat

SECRETARY:

Ms S Cheema

REGISTERED OFFICE:

8-14

Talbot Square

London

W2 1TS

REGISTERED NUMBER:

11765500 (England and Wales)

ACCOUNTANTS:

Grant Harrod Lerman Davis LLP

Chartered Accountants

Second Floor, Kirkland House

11-15 Peterborough Road

Harrow

Middlesex

HA1 2AX

FIXED ASSETS

Intangible assets

4

-

190,675

Tangible assets

5

-

7,108

Investments

6

872,739

-

872,739

197,783

CURRENT ASSETS

Debtors

7

3,750

52,946

Cash at bank

638,428

2,716

642,178

55,662

CREDITORS

Amounts falling due within one year

8

(310,097

)

(57,717

)

NET CURRENT ASSETS/(LIABILITIES)

332,081

(2,055

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,204,820

195,728

CREDITORS

Amounts falling due after more than one year

9

-

(107,942

)

NET ASSETS

1,204,820

87,786

CAPITAL AND RESERVES

Called up share capital

31,825

30,150

Retained earnings

1,172,995

57,636

1,204,820

87,786

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2025 and were signed on its behalf by:

A V Popat - Director

K D Shah - Director

1.	STATUTORY INFORMATION

Hotel Dynamics Ltd 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 Company 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2024

304,595

Disposals

(304,595

)

At 31 December 2024

-

AMORTISATION

At 1 January 2024

113,920

Eliminated on disposal

(113,920

)

At 31 December 2024

-

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

190,675

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

14,568

Disposals

(14,568

)

At 31 December 2024

-

DEPRECIATION

At 1 January 2024

7,460

Eliminated on disposal

(7,460

)

At 31 December 2024

-

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

7,108

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

872,739

At 31 December 2024

872,739

NET BOOK VALUE

At 31 December 2024

872,739

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

-

52,946

Other debtors

3,750

-

3,750

52,946

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

-

20,000

Trade creditors

-

21,043

Taxation and social security

306,357

15,234

Other creditors

3,740

1,440

310,097

57,717

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

-

30,000

Other creditors

-

77,942

-

107,942