Prince Regent Hotel Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 07697240

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		425,424		444,316

			425,424		444,316
CURRENT ASSETS
Debtors	5	8,258		12,757
Cash at bank and in hand		156,798		93,082

		165,056		105,839
Creditors: Amounts Falling Due Within One Year	6	(97,031 )		(105,223 )

NET CURRENT ASSETS (LIABILITIES)			68,025		616

TOTAL ASSETS LESS CURRENT LIABILITIES			493,449		444,932

NET ASSETS			493,449		444,932

CAPITAL AND RESERVES
Called up share capital	7		800		800
Profit and Loss Account			492,649		444,132

SHAREHOLDERS' FUNDS			493,449		444,932

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Abdul Ghani

Director

09/09/2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Prince Regent Hotel Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07697240 . The registered office is 361-363 Prince Regent Lane, London, E16 3JP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	0% Reducing balance
Plant & Machinery	20% Reducing balance
Motor Vehicles	20% Reducing balance
Fixtures & Fittings	20% Reducing balance

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Prince Regent Hotel Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.7. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 21 (2024: 17)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 April 2024	325,686	48,340	58,890	250,744	683,660
Additions	-	5,281	-	762	6,043

As at 31 March 2025	325,686	53,621	58,890	251,506	689,703

Depreciation
As at 1 April 2024	-	25,561	33,472	180,311	239,344
Provided during the period	-	5,612	5,084	14,239	24,935

As at 31 March 2025	-	31,173	38,556	194,550	264,279

Net Book Value
As at 31 March 2025	325,686	22,448	20,334	56,956	425,424

As at 1 April 2024	325,686	22,779	25,418	70,433	444,316

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	8,258	5,877
Prepayments and accrued income	-	6,880

	8,258	12,757

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Prince Regent Hotel Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,279	1,046
Corporation tax	17,836	15,146
Other taxes and social security	5,820	3,164
VAT	13,314	11,337
Accruals and deferred income	8,782	7,103
Directors' loan accounts	50,000	67,427

	97,031	105,223

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	800	800

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