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core:OtherReservesSubtotal 2024-03-31 04488205 core:RetainedEarningsAccumulatedLosses 2024-03-31 04488205 core:LandBuildings 2025-03-31 04488205 core:PlantMachinery 2025-03-31 04488205 core:Vehicles 2025-03-31 04488205 core:FurnitureFittings 2025-03-31 04488205 core:OfficeEquipment 2025-03-31 04488205 core:NetGoodwill 2025-03-31 04488205 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 04488205 core:ListedExchangeTraded 2025-03-31 04488205 core:UnlistedNon-exchangeTraded 2025-03-31 04488205 core:LandBuildings 2024-03-31 04488205 core:PlantMachinery 2024-03-31 04488205 core:Vehicles 2024-03-31 04488205 core:FurnitureFittings 2024-03-31 04488205 core:OfficeEquipment 2024-03-31 04488205 core:NetGoodwill 2024-03-31 04488205 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 04488205 core:ListedExchangeTraded 2024-03-31 04488205 core:UnlistedNon-exchangeTraded 2024-03-31 04488205 core:LandBuildings 2024-04-01 2025-03-31 04488205 core:PlantMachinery 2024-04-01 2025-03-31 04488205 core:Vehicles 2024-04-01 2025-03-31 04488205 core:FurnitureFittings 2024-04-01 2025-03-31 04488205 core:OfficeEquipment 2024-04-01 2025-03-31 04488205 core:NetGoodwill 2024-04-01 2025-03-31 04488205 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 04488205 core:ListedExchangeTraded 2024-04-01 2025-03-31 04488205 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 04488205 core:MoreThanFiveYears 2024-04-01 2025-03-31 04488205 core:Non-currentFinancialInstruments 2025-03-31 04488205 core:Non-currentFinancialInstruments 2024-03-31 04488205 dpl:CostSales 2024-04-01 2025-03-31 04488205 dpl:DistributionCosts 2024-04-01 2025-03-31 04488205 core:LandBuildings 2024-04-01 2025-03-31 04488205 core:PlantMachinery 2024-04-01 2025-03-31 04488205 core:Vehicles 2024-04-01 2025-03-31 04488205 core:FurnitureFittings 2024-04-01 2025-03-31 04488205 core:OfficeEquipment 2024-04-01 2025-03-31 04488205 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 04488205 core:NetGoodwill 2024-04-01 2025-03-31 04488205 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 04488205 dpl:GroupUndertakings 2024-04-01 2025-03-31 04488205 dpl:ParticipatingInterests 2024-04-01 2025-03-31 04488205 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 04488205 core:ListedExchangeTraded 2024-04-01 2025-03-31 04488205 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 04488205 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 04488205 dpl:CostSales 2023-04-01 2024-03-31 04488205 dpl:DistributionCosts 2023-04-01 2024-03-31 04488205 core:LandBuildings 2023-04-01 2024-03-31 04488205 core:PlantMachinery 2023-04-01 2024-03-31 04488205 core:Vehicles 2023-04-01 2024-03-31 04488205 core:FurnitureFittings 2023-04-01 2024-03-31 04488205 core:OfficeEquipment 2023-04-01 2024-03-31 04488205 dpl:AdministrativeExpenses 2023-04-01 2024-03-31 04488205 core:NetGoodwill 2023-04-01 2024-03-31 04488205 core:IntangibleAssetsOtherThanGoodwill 2023-04-01 2024-03-31 04488205 dpl:GroupUndertakings 2023-04-01 2024-03-31 04488205 dpl:ParticipatingInterests 2023-04-01 2024-03-31 04488205 dpl:GroupUndertakings core:ListedExchangeTraded 2023-04-01 2024-03-31 04488205 core:ListedExchangeTraded 2023-04-01 2024-03-31 04488205 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 04488205 core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 04488205 core:NetGoodwill 2025-03-31 04488205 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 04488205 core:LandBuildings 2025-03-31 04488205 core:PlantMachinery 2025-03-31 04488205 core:Vehicles 2025-03-31 04488205 core:FurnitureFittings 2025-03-31 04488205 core:OfficeEquipment 2025-03-31 04488205 core:AfterOneYear 2025-03-31 04488205 core:WithinOneYear 2025-03-31 04488205 core:ListedExchangeTraded 2025-03-31 04488205 core:UnlistedNon-exchangeTraded 2025-03-31 04488205 core:ShareCapital 2025-03-31 04488205 core:SharePremium 2025-03-31 04488205 core:RevaluationReserve 2025-03-31 04488205 core:OtherReservesSubtotal 2025-03-31 04488205 core:RetainedEarningsAccumulatedLosses 2025-03-31 04488205 core:NetGoodwill 2024-03-31 04488205 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 04488205 core:LandBuildings 2024-03-31 04488205 core:PlantMachinery 2024-03-31 04488205 core:Vehicles 2024-03-31 04488205 core:FurnitureFittings 2024-03-31 04488205 core:OfficeEquipment 2024-03-31 04488205 core:AfterOneYear 2024-03-31 04488205 core:WithinOneYear 2024-03-31 04488205 core:ListedExchangeTraded 2024-03-31 04488205 core:UnlistedNon-exchangeTraded 2024-03-31 04488205 core:ShareCapital 2024-03-31 04488205 core:SharePremium 2024-03-31 04488205 core:RevaluationReserve 2024-03-31 04488205 core:OtherReservesSubtotal 2024-03-31 04488205 core:RetainedEarningsAccumulatedLosses 2024-03-31 04488205 core:NetGoodwill 2023-03-31 04488205 core:IntangibleAssetsOtherThanGoodwill 2023-03-31 04488205 core:LandBuildings 2023-03-31 04488205 core:PlantMachinery 2023-03-31 04488205 core:Vehicles 2023-03-31 04488205 core:FurnitureFittings 2023-03-31 04488205 core:OfficeEquipment 2023-03-31 04488205 core:AfterOneYear 2023-03-31 04488205 core:WithinOneYear 2023-03-31 04488205 core:ListedExchangeTraded 2023-03-31 04488205 core:UnlistedNon-exchangeTraded 2023-03-31 04488205 core:ShareCapital 2023-03-31 04488205 core:SharePremium 2023-03-31 04488205 core:RevaluationReserve 2023-03-31 04488205 core:OtherReservesSubtotal 2023-03-31 04488205 core:RetainedEarningsAccumulatedLosses 2023-03-31 04488205 core:AfterOneYear 2024-04-01 2025-03-31 04488205 core:WithinOneYear 2024-04-01 2025-03-31 04488205 core:Non-currentFinancialInstruments core:CostValuation 2024-04-01 2025-03-31 04488205 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-04-01 2025-03-31 04488205 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-04-01 2025-03-31 04488205 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-04-01 2025-03-31 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2025-03-31 04488205 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-03-31 04488205 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-03-31 04488205 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-03-31 04488205 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-03-31 04488205 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-03-31 04488205 core:Non-currentFinancialInstruments core:CostValuation 2024-03-31 04488205 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-03-31 04488205 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-03-31 04488205 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-03-31 04488205 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HUNDITH HILL HOTEL LIMITED

Registered Number
04488205
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

HUNDITH HILL HOTEL LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | BUTTERWORTH, Joan
| BUTTERWORTH, Philip

Company Secretary | BUTTERWORTH, Philip

Registered Address | Hundith Hill Hotel
| Lorton Vale
| Cockermouth
| CA13 9TH

Registered Number | 04488205 (England and Wales)

HUNDITH HILL HOTEL LIMITED
Statement of Financial Position
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 150,241 |  |  |  | 124,996
|  |  |  | 150,241 |  |  |  | 124,996
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 35,506 |  |  |  | 24,200 |  |
Debtors | 6 | 25,143 |  |  |  | 31,651 |  |
Cash at bank and on hand |  | 190,498 |  |  |  | 274,987 |  |
|  | 251,147 |  |  |  | 330,838 |  |
Creditors amounts falling due within one year | 7 | (190,475) |  |  |  | (213,704) |  |
Net current assets (liabilities) |  |  |  | 60,672 |  |  |  | 117,134
Total assets less current liabilities |  |  |  | 210,913 |  |  |  | 242,130
Creditors amounts falling due after one year | 8 |  |  | (10,283) |  |  |  | (26,231)
Provisions for liabilities | 9 |  |  | (29,404) |  |  |  | (28,456)
Net assets |  |  |  | 171,226 |  |  |  | 187,443
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 10,000 |  |  |  | 10,000
Profit and loss account |  |  |  | 161,226 |  |  |  | 177,443
Shareholders' funds |  |  |  | 171,226 |  |  |  | 187,443

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 September 2025, and are signed on its behalf by:
BUTTERWORTH, Philip Director Registered Company No. 04488205

HUNDITH HILL HOTEL LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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 sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| Finance costs
--- | ---
| Finance costs charged to the profit or loss include interest expense calculated using the effective interest method, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Amortisation
--- | ---
| Intangible assets are not permitted to have an indefinite life and must be amortised over their estimated useful life. The estimated useful life of Goodwill has been set at 20 years and the asset will be amortised on a straight-line basis over that period.

| Goodwill
--- | ---
| Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Land and buildings | 10
| Fixtures and fittings | 10

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement.

| Trade and other 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.

| Trade and other 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.

| Financial instruments
--- | ---
| The company 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.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 38 |  | 38

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 45,000 |  | 45,000
| At 31 March 25 | 45,000 |  | 45,000
| Amortisation and impairment
| At 01 April 24 | 45,000 |  | 45,000
| At 31 March 25 | 45,000 |  | 45,000
| Net book value
| At 31 March 25 | - |  | -
| At 31 March 24 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 241,206 |  | 772,652 |  | 1,013,858
| Additions | 33,004 |  | 21,453 |  | 54,457
| At 31 March 25 | 274,210 |  | 794,105 |  | 1,068,315
| Depreciation and impairment
| At 01 April 24 | 239,245 |  | 649,617 |  | 888,862
| Charge for year | 5,396 |  | 23,816 |  | 29,212
| At 31 March 25 | 244,641 |  | 673,433 |  | 918,074
| Net book value
| At 31 March 25 | 29,569 |  | 120,672 |  | 150,241
| At 31 March 24 | 1,961 |  | 123,035 |  | 124,996

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 35,506 |  | 24,200
| Total | 35,506 |  | 24,200

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 11,836 |  | 18,868
| Prepayments and accrued income | 13,307 |  | 12,783
| Total | 25,143 |  | 31,651

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 47,532 |  | 34,911
| Bank borrowings and overdrafts | 16,500 |  | 16,500
| Taxation and social security | 60,989 |  | 70,508
| Other creditors | 56,372 |  | 79,826
| Accrued liabilities and deferred income | 9,082 |  | 11,959
| Total | 190,475 |  | 213,704

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 10,283 |  | 26,231
| Total | 10,283 |  | 26,231

9. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 29,404 |  | 28,456
| Total | 29,404 |  | 28,456