BrightAccountsProduction v1.0.0 v1.0.0 2024-06-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of this company during the year was that of buying and selling real estate. 3 November 2025 1 1 NI645675 2025-05-31 NI645675 2024-05-31 NI645675 2023-05-31 NI645675 2024-06-01 2025-05-31 NI645675 2023-06-01 2024-05-31 NI645675 uk-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 NI645675 uk-curr:PoundSterling 2024-06-01 2025-05-31 NI645675 uk-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 NI645675 uk-bus:AbridgedAccounts 2024-06-01 2025-05-31 NI645675 uk-core:ShareCapital 2025-05-31 NI645675 uk-core:ShareCapital 2024-05-31 NI645675 uk-core:RetainedEarningsAccumulatedLosses 2025-05-31 NI645675 uk-core:RetainedEarningsAccumulatedLosses 2024-05-31 NI645675 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-05-31 NI645675 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-05-31 NI645675 uk-bus:FRS102 2024-06-01 2025-05-31 NI645675 2024-06-01 2025-05-31 NI645675 uk-bus:Director1 2024-06-01 2025-05-31 NI645675 uk-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI645675

Parador Lodge Limited

Abridged Unaudited Financial Statements

for the financial year ended 31 May 2025

Parador Lodge Limited

Company Registration Number: NI645675

ABRIDGED BALANCE SHEET

as at 31 May 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 520,603 |  | 520,603
|  |  | ───────── |  | ─────────
Current Assets

Cash and cash equivalents |  |  | 20,564 |  | 23,471
Creditors: amounts falling due within one year |  |  | (411,429) |  | (434,638)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (390,865) |  | (411,167)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 129,738 |  | 109,436
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 1 |  | 1
Retained earnings |  |  | 129,737 |  | 109,435
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 129,738 |  | 109,436
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Director's Report.

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 3 November 2025

________________________________ |  |  |  |  |
Mr. Don Campbell |  |  |  |  |
Director |  |  |  |  |

Parador Lodge Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 May 2025

1. | General Information
| Parador Lodge Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI645675. The registered office of the company is 69 Old Mountfield Road, Omagh, BT79 7EH, Northern Ireland which is also the principal place of business of the company. The principal activity of this company during the year was that of buying and selling real estate. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 May 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Investment properties
| Investment property is property held either to earn rental income, or for capital appreciation (including future re-development) or for both, but not for sale in the ordinary course of business. Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Investment property is subsequently valued at its fair value at each reporting date, by professional external valuers. The difference between the fair value of an investment property at the reporting date and its carrying value prior to the valuation is recognised in the Abridged Profit and Loss Account as a fair value gain or loss. Any gain or loss on disposal of an investment property (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in the Abridged Profit and Loss Account.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Foreign currencies
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
|  | 2025 | 2024
|  | Number | Number
| Director | 1 | 1
|  | ═════════ | ═════════

4. | Tangible assets
|  | Investment | Total
|  | properties |
|  | £ | £
| Cost
| At 1 June 2024 | 520,603 | 520,603
|  | ───────── | ─────────
| At 31 May 2025 | 520,603 | 520,603
|  | ───────── | ─────────
| Depreciation
| At 1 June 2024 | - | -
|  | ───────── | ─────────
| At 31 May 2025 | - | -
|  | ───────── | ─────────
| Net book value
| At 31 May 2025 | 520,603 | 520,603
|  | ═════════ | ═════════
| At 31 May 2024 | 520,603 | 520,603
|  | ═════════ | ═════════
| There has been no external valuation of the Company's investment property during the year. The fair value of the Company's investment property at the year end was determined by the Company's director. In assessing the fair value of the Company's Investment property, the director took into consideration sales values and capitalised rental values achieved on the sale and rental respectively, of comparable investment properties located in the same areas of the Company's investment properties.

5. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 May 2025.

6. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.