SPIRIT OF HARROGATE (HOLDINGS) LIMITED

Registered number

02977249

Filleted Accounts

28 February 2025

SPIRIT OF HARROGATE (HOLDINGS) LIMITED
Registered number:	02977249
Balance Sheet
as at 28 February 2025

Notes		2025			2024
£			£
Current assets
Cash at bank and in hand	1			1


Net current assets		1			1

Net assets		1			1

Capital and reserves
Called up share capital		1			1

Shareholder's funds		1			1

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Marcus Black
Director
Approved by the board on 19 September 2025

SPIRIT OF HARROGATE (HOLDINGS) LIMITED
Notes to the Accounts
for the year ended 28 February 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0


3	Controlling party

	The immediate and ultimate parent undertaking and controlling party is SOH Brands Holdings Limited. The registered office of SOH Brands Holdings Limited is 5-7 Montpellier Parade, Harrogate, HG1 2TJ.


4	Other information

	SPIRIT OF HARROGATE (HOLDINGS) LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	5-7 Montpellier Parade
	Harrogate
	HG1 2TJ