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Registered number: 13172448









DOMINVS HAMMERSMITH HOTEL 9 LIMITED









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
DOMINVS HAMMERSMITH HOTEL 9 LIMITED
 
 
COMPANY INFORMATION


Directors
P S Ahluwalia 
S S Ahluwalia 
L A Saywack 
A Handa 
A Handa 
A Handa 




Company secretary
Speafi Secretarial Limited



Registered number
13172448



Registered office
1 London Street

Reading

RG1 4PN




Independent auditors
Nyman Libson Paul LLP
Chartered Accountants & Statutory Auditors

124 Finchley Road

London

NW3 5JS





 
DOMINVS HAMMERSMITH HOTEL 9 LIMITED
 

CONTENTS



Page
Strategic Report
1 - 2
Directors' Report
3 - 4
Independent Auditors' Report
5 - 9
Statement of Income and Retained Earnings
10
Statement of Financial Position
11
Statement of Cash Flows
12
Analysis of Net Debt
13
Notes to the Financial Statements
14 - 20


 
DOMINVS HAMMERSMITH HOTEL 9 LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The directors present the strategic report and financial statements for the year ended 31 December 2024.

Introduction
 
The principal activity of the company during the year continued to be a property developer.

Business review
 
The company’s financial performance for the reporting period and financial position as at 31 December 2024 are shown on pages 10 to 11 of the financial statements.

Principal risks and uncertainties
 
The key business risks and uncertainties affecting the company are considered to relate to the fact that the company operates within a highly competitive market place, in an industry that is influenced by political and economic conditions such as recession, inflation, availability of credit and currency fluctuations.
The decline in growth in the UK economy and rising costs due to inflation and supply chain pressures are risks that have gathered pace resulting in the UK falling into a technical recession at the end of 2024. In particular, fuel costs, building materials and labour shortages are affecting UK property industry.
Unforeseen operational delays caused by disputes with third parties, adverse weather conditions or lack of project oversight could lead to delay, increased costs or termination of a project.
In addition, inadequate contingency planning or recovery capability in relation to a major incident or crisis may prevent operational continuity and consequently impact the reputation of the company.
Health and safety, death or serious injury as a result of company negligence and non compliance with government regulations are risks to the company. 
During the year, management have continued to monitor and improve processes, policies and systems to be competitive in the market.

Financial key performance indicators
 
The key financial performance indicators are gross profit and operating profit:
Gross profit: £2,956,288 (2023: 10,393,518)
Operating profit: £599,915 (2023: £4,747,009)

Page 1

 
DOMINVS HAMMERSMITH HOTEL 9 LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Directors' statement of compliance with duty to promote the success of the company
 
Section 172 of the Companies Act 2006 requires directors of a group to act in the way they consider, in good faith, would be most likely to promote the success of the group for the benefit of its members as a whole. In doing this, section 172 requires directors to have regard, amongst other matters, to the:
• likely consequences of any decisions in the long-term;
• interests of the group’s employees;
• need to foster the group’s business relationships with suppliers, customers and others;
• impact of the group’s operations on the community and environment;
• desirability of the group maintaining a reputation for high standards of business conduct; and
• need to act fairly as between members of the group.
In discharging our section 172 duties we have regard to the factors set out above. In concluding our decisions due regard is given to what is in the long term company interest, while bearing in mind other stakeholders, for example employees, the environment, customers, to ensure a rounded view. While we acknowledge that every decision we make will not necessarily result in a positive outcome for all of our stakeholders, by considering the company’s mission statement, strategic aims and core values and having a process in place for decision making, we do, however, aim to make sure that our decisions are consistent.
During the period the company received information to help it understand the interests and views of the company’s key stakeholders and other relevant factors when making decisions. This was disseminated in a in a wide variety of ways and covered financial and operational performance, non-financial KPIs, risk, environmental, social and outcomes of specific pieces of engagement. As a result of this, the company has had an overview of engagement with stakeholders and other relevant factors which allows it to understand the nature of the stakeholders’ concerns and to comply with its section 172 duty to promote the success of the group.


This report was approved by the board on 24 September 2025 and signed on its behalf.



S S Ahluwalia
Director

Page 2

 
DOMINVS HAMMERSMITH HOTEL 9 LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The directors present their report and the financial statements for the year ended 31 December 2024.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
 
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 applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. 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 for the company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

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 to enable them to ensure that the financial statements comply with the Companies Act 2006They 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.

Results and dividends

The profit for the year, after taxation, amounted to £435,395 (2023 - £3,602,235).

Dividends of £Nil (2023: £Nil) were paid during the year.

Directors

The directors who served during the year were:

P S Ahluwalia 
S S Ahluwalia 
L A Saywack 
A Handa 
A Handa 
A Handa 

Future developments

There are no likely future developments aside from the continuation and expansion of the company's current business activities.

Page 3

 
DOMINVS HAMMERSMITH HOTEL 9 LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Engagement with suppliers, customers and others

The company is committed to fostering positive relationships, notably with stakeholders, suppliers, customers and regulators. The group maintains an ongoing dialogue with these parties through face-to-face meetings, email and telephone conversations with directors and senior management. We take time to engage with, and listen to, the views of our stakeholders in order to shape our decision-making and to continue improving the way we operate.
The company committed to being fully transparent and timely in our reporting and corporate governance, with strict adherence to all local and international laws and regulations.

Greenhouse gas emissions, energy consumption and energy efficiency action

The company has not disclosed information in respect of greenhouse gas emissions, energy consumption and energy efficiency action as its energy consumption in the United Kingdom for the year is 40,000kWh or lower.

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Post balance sheet events

There have been no significant events affecting the company since the period end.

Auditors

The auditorsNyman Libson Paul LLPwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board on 24 September 2025 and signed on its behalf.
 





S S Ahluwalia
Director

Page 4

 
DOMINVS HAMMERSMITH HOTEL 9 LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF DOMINVS HAMMERSMITH HOTEL 9 LIMITED
 

Opinion


We have audited the financial statements of Dominvs Hammersmith Hotel 9 Limited (the 'company') for the year ended 31 December 2024, which comprise the Statement of Income and Retained Earnings, the Statement of Financial Position, the Statement of Cash Flows and the related notes, including a summary of significant accounting policiesThe 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 company's affairs as at 31 December 2024 and of its 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 company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council'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 directors' 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 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 directors with respect to going concern are described in the relevant sections of this report.


Page 5

 
DOMINVS HAMMERSMITH HOTEL 9 LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF DOMINVS HAMMERSMITH HOTEL 9 LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual ReportOur 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. 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 course of 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.


Opinion 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 Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 3, the directors are 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 directors determine is 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 directors are responsible for assessing the 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 directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.


Page 6

 
DOMINVS HAMMERSMITH HOTEL 9 LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF DOMINVS HAMMERSMITH HOTEL 9 LIMITED (CONTINUED)


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 an Auditors' Report 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.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

the nature of the industry and specific sector, the control environment and business performance;

results of our enquiries of management about their own identification and assessment of the risks of irregularities;

matters identified from the review of company documentation in respect of their policies and procedures relating to:

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

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 UK legislation and regulations in relation to the operation and governance of the company, direct and indirect tax legislation.


In addition, we considered other laws and regulations that could have an effect on the company and result in the imposition of financial or other penalties and litigation.  Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the directors and other management and inspection of regulatory and legal correspondence, if any.  These limited procedures did not identify actual or suspected non-compliance.

All matters in relation to non-compliance with laws and regulations and potential fraud risks were communicated to all members of the engagement team and we remained alert to any indications of non-compliance throughout the audit.

As a result of performing the above, we identified the susceptibility of assets to misappropriation as a potential risk of fraud.

Our procedures to respond to risks identified included the following:
Page 7

 
DOMINVS HAMMERSMITH HOTEL 9 LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF DOMINVS HAMMERSMITH HOTEL 9 LIMITED (CONTINUED)



reviewing the financial statement disclosures 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;

enquiries with management concerning actual and potential litigation and claims;

assessing the appropriateness and where appropriate with third parties concerning actual and potential litigation and claims;

physical inspections of assets;

performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;

examining minutes of meetings of those charged with governance and correspondence with HMRC and other third parties; and

in addressing the risk of fraud through management override of controls, reviewing 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 even though we have properly planned and performed our audit in accordance with auditing standards. The further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. As with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations. We did not identify any key audit matters relating to irregularities, including fraud.


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 Auditors' Report.


Page 8

 
DOMINVS HAMMERSMITH HOTEL 9 LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF DOMINVS HAMMERSMITH HOTEL 9 LIMITED (CONTINUED)


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 2006Our 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 an Auditors' Report 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.




Richard Paul (Senior Statutory Auditor)
  
for and on behalf of
Nyman Libson Paul LLP
 
Chartered Accountants
Statutory Auditors
  
124 Finchley Road
London
NW3 5JS

25 September 2025
Page 9

 
DOMINVS HAMMERSMITH HOTEL 9 LIMITED
 
 
STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
Note
£
£

  

Turnover
 4 
59,710,111
60,446,207

Cost of sales
  
(56,753,823)
(50,052,689)

Gross profit
  
2,956,288
10,393,518

Administrative expenses
  
(2,356,373)
(5,646,509)

Operating profit
  
599,915
4,747,009

Interest receivable and similar income
 7 
1,664
-

Interest payable and similar expenses
 8 
(21,052)
(36,940)

Profit before tax
  
580,527
4,710,069

Tax on profit
 9 
(145,132)
(1,107,834)

Profit after tax
  
435,395
3,602,235

  

  

Retained earnings at the beginning of the year
  
13,436,416
9,834,181

Profit for the year
  
435,395
3,602,235

Retained earnings at the end of the year
  
13,871,811
13,436,416

There were no recognised gains and losses for 2024 or 2023 other than those included in the statement of income and retained earnings.

The notes on pages 14 to 20 form part of these financial statements.

Page 10

 
DOMINVS HAMMERSMITH HOTEL 9 LIMITED
REGISTERED NUMBER: 13172448

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Fixed asset investments
  
2
2

Current assets
  

Debtors: amounts falling due within one year
 11 
28,091,216
26,854,425

Cash at bank and in hand
 12 
2,774,827
2,146,404

  
30,866,043
29,000,829

Creditors: amounts falling due within one year
 13 
(16,994,230)
(15,564,411)

Net current assets
  
 
 
13,871,813
 
 
13,436,418

Net assets
  
13,871,815
13,436,420


Capital and reserves
  

Called up share capital 
 15 
4
4

Profit and loss account
  
13,871,811
13,436,416

  
13,871,815
13,436,420


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 September 2025.




S S Ahluwalia
Director

The notes on pages 14 to 20 form part of these financial statements.

Page 11

 
DOMINVS HAMMERSMITH HOTEL 9 LIMITED
 

STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
£
£

Cash flows from operating activities

Profit for the financial year
435,395
3,602,235

Adjustments for:

Interest paid
21,052
36,940

Interest received
(1,664)
-

Taxation charge
145,132
1,107,834

Decrease/(increase) in debtors
5,878,509
(13,262,481)

(Increase) in amounts owed by joint ventures
(7,050,000)
(5,600,000)

(Increase)/decrease in amounts owed by associates
(65,300)
-

(Decrease)/increase in creditors
(647,996)
7,333,253

Increase in amounts owed to join ventures
3,040,517
-

Corporation tax (paid)
(1,107,834)
(445,566)

Net cash generated from operating activities

647,811
(7,227,785)


Cash flows from investing activities

Sale of fixed asset investments
-
1

Interest received
1,664
-

Net cash from investing activities

1,664
1

Cash flows from financing activities

Interest paid
(21,052)
(36,940)

Net cash used in financing activities
(21,052)
(36,940)

Net increase/(decrease) in cash and cash equivalents
628,423
(7,264,724)

Cash and cash equivalents at beginning of year
2,146,404
9,411,128

Cash and cash equivalents at the end of year
2,774,827
2,146,404


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
2,774,827
2,146,404


The notes on pages 14 to 20 form part of these financial statements.

Page 12

 
DOMINVS HAMMERSMITH HOTEL 9 LIMITED
 

ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 DECEMBER 2024




At 1 January 2024
Cash flows
At 31 December 2024
£

£

£

Cash at bank and in hand

2,146,404

628,423

2,774,827


2,146,404
628,423
2,774,827

The notes on pages 14 to 20 form part of these financial statements.

Page 13

 
DOMINVS HAMMERSMITH HOTEL 9 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Dominvs Hammersmith Hotel 9 Limited is a private company limited by shares and incorporated in England & Wales. The address of its principal place of business is 14A Shouldham Street, Marylebone, London, W1H 5FJ.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies (see note 3).

The company's functional and presentational currency is GBP, rounded to the nearest £1.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Turnover
Includes income from property development services ascertained by reference to costs incurred to date.  Development costs are matched with revenue resulting in the reporting of attributable profit proportionate to the development activity.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.


Page 14

 
DOMINVS HAMMERSMITH HOTEL 9 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.7

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.11

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.



3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported for assets and liabilities as at the reporting date and the amount reported for revenue and expenditure during the period. However, the nature of estimations means that actual outcomes could differ from those estimates.
The following are the company's key accounting estimates and assumptions:
Revenue recognition
Revenue has been recognised using the percentage of completion method with stages of completion ascertained by using the proportion of costs incurred for work performed to date in relation to estimated total costs.  Estimates of revenues and costs are derived from construction contracts with the customer and sub-contractor respectively.  Estimates of revenues, costs or the extent of progress toward completion are assessed annually and are revised if circumstances change.  Any resulting increases or decreases in estimated revenues or costs are reflected in profit or loss in the period in which the circumstances that give rise to the revision become known by management.

Page 15

 
DOMINVS HAMMERSMITH HOTEL 9 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Turnover

An analysis of turnover by class of business is as follows:


2024
2023
£
£

Property development fees
59,710,111
60,446,207

59,710,111
60,446,207


All turnover arose within the United Kingdom.


5.


Auditors' remuneration

During the year, the company obtained the following services from the company's auditors and their associates:


2024
2023
£
£

Fees payable to the company's auditors and their associates for the audit of the company's financial statements
12,000
11,000

6.


Employees




The company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).


7.


Interest receivable

2024
2023
£
£


Other interest receivable
1,664
-


8.


Interest payable and similar expenses

2024
2023
£
£


Other interest payable
21,052
36,940

Page 16

 
DOMINVS HAMMERSMITH HOTEL 9 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Taxation


2024
2023
£
£

Corporation tax


Current tax on profits for the year
145,132
1,107,834


145,132
1,107,834


Total current tax
145,132
1,107,834

Deferred tax

Total deferred tax
-
-


Tax on profit
145,132
1,107,834



Factors affecting tax charge for the year

The tax assessed for the year is the same as (2023 - the same as) the standard rate of corporation tax in the UK of 25% (2023 - 25%) as set out below:

2024
2023
£
£


Profit on ordinary activities before tax
580,527
4,710,069


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 25%)
145,132
1,107,834

Effects of:

Total tax charge for the year
145,132
1,107,834


Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 17

 
DOMINVS HAMMERSMITH HOTEL 9 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

10.


Fixed asset investments





Investments in associates

£



Cost or valuation


At 1 January 2024
2



At 31 December 2024
2





11.


Debtors

2024
2023
£
£


Trade debtors
-
2,450,871

Amounts owed by joint ventures and associated undertakings
15,831,740
8,716,440

Other debtors
431,822
2,434,000

Prepayments and accrued income
11,827,654
13,253,114

28,091,216
26,854,425



12.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
2,774,827
2,146,404

2,774,827
2,146,404


Page 18

 
DOMINVS HAMMERSMITH HOTEL 9 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

13.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
2,427,918
2,242,570

Amounts owed to joint ventures
3,040,517
-

Corporation tax
145,132
1,107,834

Other taxation and social security
4,404
861,604

Other creditors
301,002
-

Accruals
11,075,257
11,352,403

16,994,230
15,564,411



14.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets that are debt instruments measured at amortised cost
16,526,494
15,747,715


Financial liabilities


Financial liabilities measured at amortised cost
(5,768,369)
(2,242,570)


Financial assets that are debt instruments measured at amortised cost comprise bank balances, trade debtors and other debtors and amounts due by joint ventures and associates undertakings.


Financial liabilities measured at amortised cost comprise trade and other creditors.


15.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



4 (2023 - 4) Ordinary Shares shares of £1.00 each
4
4


Page 19

 
DOMINVS HAMMERSMITH HOTEL 9 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

16.


Related party transactions

Included in debtors due within one year at the statement of financial position date are loans of £15,765,000 (2023: £8,715,000) due by joint venturer Dominus Hammersmith Holdings Limited. The loans are unsecured,  interest free and repayable on demand.
Included in debtors due within one year at the statement of financial position date is £66,740 (£2023: £1,440) due from associate Hammersmith UK Manco Limited.
Included in debtors due within one year at the statement of financial position date is £335,000 (2023: £2,250,000) due from companies under common control. The loans are unsecured,  interest free and repayable on demand.
Included in creditors due within one year at the statement of financial position date is £300,000 (2023: £Nil) due to companies under common control. The loans are unsecured,  interest free and repayable on demand.
Included in creditors due within one year at the statement of financial position date are loans of £3,040,517 due to joint venturer SHNL (PC2) Limited. The balances are unsecured,  interest free and repayable on demand.
Included in cost of sales are management charges of £1,450,000 (2023: £3,789,226) from companies under common control.


17.


Controlling party

Dominvs Hammersmith Hotel 9  Limited  is  a  joint  venture owned equally by Dominus Hammersmith Holdings Limited and Minhoco 42 Limited.

 
Page 20