CH Holding Limited Group accounts (Group and Company)

COMPANY REGISTRATION NUMBER: 09664899

CH Holding Limited

Consolidated Financial Statements

31 March 2025

CH Holding Limited

Consolidated Financial Statements

Year ended 31 March 2025

Contents	Page

Officers and professional advisers	1

Strategic report	2

Director's report	3

Independent auditor's report to the members	5

Consolidated statement of comprehensive income	8

Consolidated statement of financial position	9

Company statement of financial position	10

Consolidated statement of changes in equity	11

Company statement of changes in equity	12

Consolidated statement of cash flows	13

Notes to the consolidated financial statements	14

CH Holding Limited

Officers and Professional Advisers

Director	H Singh

Registered office	4 Broadgate
	Broadway Business Park
	Chadderton
	Oldham
	OL9 9XA

Auditor	Edwards Veeder (UK) Limited
	Chartered accountants & statutory auditor
	4 Broadgate
	Broadway Business Park
	Chadderton
	Oldham
	OL9 9XA

CH Holding Limited

Strategic Report

Year ended 31 March 2025

The director presents his strategic report for the year ended 31 March 2025.

Review of the business

The principal activity of the company was that of a holding company. The principal activity of the group is that of hoteliers The results for the year and financial position of the company are shown in the annexed financial statements. The group's operations declined slightly throughout the year with turnover decreasing to £2,555,617 from £3,838,401 in the prior year. Gross profit also recovered to 60.4%. After expenses, the group reported a profit before tax of £3,224,028 compared to £2,423,742 in the previous year.

Future developments

The director aims to maintain the management policies which have resulted in the sub-subsidiary company's continued profitability. He expects that the company will continue to grow and make healthy profits in the following year.

Principal risks and uncertainties

The group's principal risk is that of competitor price competition. In light of this the group's emphasis on service levels is key to retaining customers. The group also faces risk from an uncertain and volatile economic climate, especially as a result of the impact of uncertainties due to the UK exiting the European Union. The director has a rigorous business planning process in place which considers many scenarios with responses to these.

This report was approved by the board of directors on 28 October 2025 and signed on behalf of the board by:

H Singh
Director

Registered office:

4 Broadgate

Broadway Business Park

Chadderton

Oldham

OL9 9XA

CH Holding Limited

Director's Report

Year ended 31 March 2025

The director presents his report and the consolidated financial statements of the group for the year ended 31 March 2025 .

Director

The director who served the company during the year was as follows:

H Singh

Dividends

Particulars of recommended dividends are detailed in note 12 to the consolidated financial statements.

Disclosure of information in the strategic report

In accordance with section 414C(11) of the Companies Act 2006 (Strategic Report and Directors Report) Regulations 2013 the company has chosen to include the strategic report information as required by schedule 7 of the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008. The director has chosen to disclose information regarding the future developments and risk exposure of the group within his strategic report on page 2 of these consolidated financial statements.

Director's responsibilities statement

The director is responsible for preparing the strategic report, director's report and the consolidated financial statements in accordance with applicable law and regulations. Company law requires the director to prepare consolidated financial statements for each financial year. Under that law the director has elected to prepare the consolidated financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the consolidated financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the group and the company and the profit or loss of the group for that period. In preparing these consolidated financial statements, the director is required to: - select suitable accounting policies and then apply them consistently; - make judgments and accounting estimates that are reasonable and prudent; - prepare the consolidated financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is 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 enable them to ensure that the consolidated financial statements comply with the Companies Act 2006. He is 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.

Auditor

Each of the persons who is a director at the date of approval of this report confirms that:

- so far as they are aware, there is no relevant audit information of which the group and the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the group and the company's auditor is aware of that information.

This report was approved by the board of directors on 28 October 2025 and signed on behalf of the board by:

H Singh
Director

Registered office:

4 Broadgate

Broadway Business Park

Chadderton

Oldham

OL9 9XA

CH Holding Limited

Independent Auditor's Report to the Members of CH Holding Limited

Year ended 31 March 2025

Opinion

We have audited the consolidated financial statements of CH Holding Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 March 2025 which comprise the consolidated statement of comprehensive income, consolidated statement of financial position, company statement of financial position, consolidated statement of changes in equity, company statement of changes in equity, consolidated statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the consolidated financial statements: - give a true and fair view of the state of the group's and of the parent company's affairs as at 31 March 2025 and of the group's profit for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; - 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 are described below. We have fulfilled our ethical responsibilities under, and are independent of the parent company in accordance with, UK ethical requirements including the FRC Ethical Standard. We believe that the audit evidence we have obtained is a sufficient and appropriate basis for our opinion.

Conclusions relating to going concern

In auditing the consolidated financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the consolidated 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 group's or the parent company's ability to continue as a going concern for a period of at least twelve months from when the consolidated financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the consolidated financial statements and our auditor’s report thereon. The director is responsible for the other information. Our opinion on the consolidated 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. In connection with our audit of the consolidated financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the consolidated financial statements or our knowledge obtained in 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 there is a material misstatement in the consolidated financial statements or a material misstatement of the other information. 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.

Opinions 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 director's report for the financial year for which the consolidated financial statements are prepared is consistent with the consolidated financial statements; and

- the strategic report and the director's report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the director's report. We have nothing to report in respect of the following matters where 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 the 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; and

Responsibilities of the director

As explained more fully in the director's responsibilities statement, the director is responsible for the preparation of the consolidated financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. In preparing the consolidated financial statements, the director is responsible for assessing the group's and the parent 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 director either intends to liquidate the group or the parent company or to cease operations, or has no realistic alternative but to do so.

Auditor's responsibilities for the audit of the consolidated financial statements

Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s 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 consolidated 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: - Enquiries with management, about any known or suspected instances of non-compliance with laws and regulations and fraud. - Auditing the risk of management of override controls, including through testing journal entries and other adjustments for appropriateness. - Challenging assumptions and judgments made by management in their significant accounting estimates. Because of the field in which the client operates, we identified that employment law, health and safety legislation and compliance with the UK Companies Act are most likely to have a material impact on the consolidated financial statements. Owing to the inherent limitations of an audit, there's an unavoidable risk that some material misstatements in the consolidated financial statements may not be detected, even though the audit is properly planned and performed in accordance with ISAs (UK). For instance, the further removed non-compliances are from the events and transactions reflected in the consolidated financial statements, the less likely the auditor is to become aware of it or to recognise the non-compliance. A further description of our responsibilities for the audit of the consolidated financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report. 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 2006. Our 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 auditor's 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.

Andrew Wadsworth FCCA

(Senior Statutory Auditor)

For and on behalf of

Edwards Veeder (UK) Limited

Chartered accountants & statutory auditor

4 Broadgate

Broadway Business Park

Chadderton

Oldham

OL9 9XA

28 October 2025

CH Holding Limited

Consolidated Statement of Comprehensive Income

Year ended 31 March 2025

		2025	2024
Note		£	£
Turnover	4	2,555,617	3,838,401

Cost of sales	1,012,824	1,355,734
	------------	------------
Gross profit	1,542,793	2,482,667

Administrative expenses		( 1,200,464)	1,134,144
		------------	------------
Operating profit	5	2,743,257	1,348,523

Income from interests in associates	8	552,209	1,397,053
Other interest receivable and similar income	9	197,075	119,498
Interest payable and similar expenses	10	308,513	441,332
		------------	------------
Profit before taxation		3,184,028	2,423,742

Tax on profit	11	80,055	256,672
		------------	------------
Profit for the financial year and total comprehensive income		3,103,973	2,167,070
		------------	------------

Profit for the financial year attributable to:

The owners of the parent company	2,415,713	1,998,796
Non-controlling interests	688,260	168,274
	------------	------------
	3,103,973	2,167,070
	------------	------------

All the activities of the group are from continuing operations.

CH Holding Limited

Consolidated Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	14	7,055,179	10,867,266
Investments	15	768,200	929,791
		------------	-------------
		7,823,379	11,797,057

Current assets

Stocks	16	3,549	4,172
Debtors	17	6,307,945	5,017,315
Cash at bank and in hand		1,962,075	847,488
		------------	------------
		8,273,569	5,868,975

Creditors: amounts falling due within one year	18	6,452,110	5,784,427
		------------	------------
Net current assets		1,821,459	84,548
		------------	-------------
Total assets less current liabilities		9,644,838	11,881,605

Creditors: amounts falling due after more than one year	19	1,847,409	6,103,748

Provisions	20	230,882	505,283
		------------	-------------
Net assets		7,566,547	5,272,574
		------------	-------------

Capital and reserves

Called up share capital	23	1,000	1,000
Profit and loss account	24	5,072,277	3,256,564
		------------	------------
Equity attributable to the owners of the parent company		5,073,277	3,257,564

Non-controlling interests	2,493,270	2,015,010
	------------	------------
	7,566,547	5,272,574
	------------	------------

These consolidated financial statements were approved by the board of directors and authorised for issue on 28 October 2025 , and are signed on behalf of the board by:

H Singh
Director

Company registration number: 09664899

CH Holding Limited

Company Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Investments	15	4,900	3,700

Current assets

Debtors	17	8,266,658	7,152,732
Cash at bank and in hand		1,252,881	819,052
		------------	------------
		9,519,539	7,971,784

Creditors: amounts falling due within one year	18	5,920,149	5,233,763
		------------	------------
Net current assets		3,599,390	2,738,021
		------------	------------
Total assets less current liabilities		3,604,290	2,741,721
		------------	------------
Net assets		3,604,290	2,741,721
		------------	------------

Capital and reserves

Called up share capital	23	1,000	1,000
Profit and loss account	24	3,603,290	2,740,721
		------------	------------
Shareholders funds		3,604,290	2,741,721
		------------	------------

The profit for the financial year of the parent company was £ 1,462,569 (2024: £ 1,611,104 ).

These consolidated financial statements were approved by the board of directors and authorised for issue on 28 October 2025 , and are signed on behalf of the board by:

H Singh
Director

Company registration number: 09664899

CH Holding Limited

Consolidated Statement of Changes in Equity

Year ended 31 March 2025

		Called up share capital	Profit and loss account	Equity attributable to the owners of the parent company	Non-controlling interests	Total
		£	£	£	£	£
At 1 April 2023		1,000	2,019,989	2,020,989	1,846,736	3,867,725

Profit for the year			1,998,796	1,998,796	168,274	2,167,070
		-------	------------	------------	------------	------------
Total comprehensive income for the year		–	1,998,796	1,998,796	168,274	2,167,070

Dividends paid and payable	12	–	( 762,221)	( 762,221)	–	( 762,221)
		-------	------------	------------	------------	------------
Total investments by and distributions to owners		–	( 762,221)	( 762,221)	–	( 762,221)

At 31 March 2024		1,000	3,256,564	3,257,564	2,015,010	5,272,574

Profit for the year			2,415,713	2,415,713	688,260	3,103,973
		-------	------------	------------	------------	------------
Total comprehensive income for the year		–	2,415,713	2,415,713	688,260	3,103,973

Dividends paid and payable	12	–	( 600,000)	( 600,000)	( 210,000)	( 810,000)
		----	---------	---------	---------	---------
Total investments by and distributions to owners		–	( 600,000)	( 600,000)	( 210,000)	( 810,000)

		-------	------------	------------	------------	------------
At 31 March 2025		1,000	5,072,277	5,073,277	2,493,270	7,566,547
		-------	------------	------------	------------	------------

CH Holding Limited

Company Statement of Changes in Equity

Year ended 31 March 2025

		Called up share capital	Profit and loss account	Total
		£	£	£
At 1 April 2023		1,000	1,891,838	1,892,838

Profit for the year			1,611,104	1,611,104
		-------	------------	------------
Total comprehensive income for the year		–	1,611,104	1,611,104

Dividends paid and payable	12	–	( 762,221)	( 762,221)
		-------	------------	------------
Total investments by and distributions to owners		–	( 762,221)	( 762,221)

At 31 March 2024		1,000	2,740,721	2,741,721

Profit for the year			1,462,569	1,462,569
		-------	------------	------------
Total comprehensive income for the year		–	1,462,569	1,462,569

Dividends paid and payable	12	–	( 600,000)	( 600,000)
		----	---------	---------
Total investments by and distributions to owners		–	( 600,000)	( 600,000)

		-------	------------	------------
At 31 March 2025		1,000	3,603,290	3,604,290
		-------	------------	------------

CH Holding Limited

Consolidated Statement of Cash Flows

Year ended 31 March 2025

	2025	2024
	£	£

Cash flows from operating activities

Profit for the financial year	3,103,973	2,167,070

Adjustments for:
Depreciation of tangible assets	48,064	52,689
Impairment of tangible assets	660,041	–
Income from interests in associates	( 552,209)	( 1,397,053)
Other interest receivable and similar income	( 197,075)	( 119,498)
Interest payable and similar expenses	308,513	441,332
Gains on disposal of investment property	( 2,737,377)	–
Tax on profit	80,055	256,672
Accrued income	( 50,265)	( 16,318)

Changes in:
Stocks	623	4,204
Trade and other debtors	( 1,290,630)	( 2,853,456)
Trade and other creditors	520,623	439,361
	------------	------------
Cash generated from operations	( 105,664)	( 1,024,997)

Interest paid	( 308,513)	( 441,332)
Interest received	197,075	119,498
Tax paid	( 188,635)	( 216,271)
	---------	------------
Net cash used in operating activities	( 405,737)	( 1,563,102)
	---------	------------

Cash flows from investing activities

Purchase of tangible assets	( 81,588)	( 264,493)
Proceeds from sale of tangible assets	5,922,947	–
Acquisition of interests in associates and joint ventures	( 1,200)	( 950)
Dividends received	715,000	1,402,000
	------------	------------
Net cash from investing activities	6,555,159	1,136,557
	------------	------------

Cash flows from financing activities

Proceeds from borrowings	( 4,224,835)	( 167,902)
Dividends paid	( 810,000)	( 762,221)
	------------	------------
Net cash used in financing activities	( 5,034,835)	( 930,123)
	------------	------------

Net increase/(decrease) in cash and cash equivalents	1,114,587	( 1,356,668)
Cash and cash equivalents at beginning of year	847,488	2,204,156
	------------	------------
Cash and cash equivalents at end of year	1,962,075	847,488
	------------	------------

CH Holding Limited

Notes to the Consolidated Financial Statements

Year ended 31 March 2025

1. General information

CH Holding Limited is a private company limited by shares, domiciled in England and Wales, registration number 09664899 . The registered office is 4 Broadgate, Broadway Business Park, Chadderton, Oldham OL9 9XA.

2. Statement of compliance

These consolidated financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The consolidated financial statements have been prepared on the historical cost basis. The consolidated financial statements are prepared in sterling, which is the functional currency of the entity.

Short term debtors and creditors

Debtors and creditors with no stated interest period and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other operating expenses.

Disclosure exemptions

The parent company satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following reduced disclosures available under FRS 102:

(a) Disclosures in respect of each class of share capital have not been presented.

(b) No cash flow statement has been presented for the company.

(c) Disclosures in respect of financial instruments have not been presented.

(d) No disclosure has been given for the aggregate remuneration of key management personnel.

Consolidation

The group consolidated financial statements include the financial statements of the company and all of its subsidiary undertakings together with the group’s share of the results of associates made up to 31 March. A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities. Where the group owns less than 50% of the voting powers of an entity but controls the entity by virtue of an agreement with other investors which give it control of the financial and operating policies of the entity, it accounts for that entity as a subsidiary. Where a subsidiary has different accounting policies to the group, adjustments are made to those subsidiary financial statements to apply the group’s accounting policies when preparing the consolidated financial statements. Any subsidiary undertakings or associates sold or acquired during the year are included up to, or from, the dates of change of control or change of significant influence respectively. Where control of a subsidiary is lost, the gain or loss is recognised in the consolidated income statement. The cumulative amounts of any exchange differences on translation, recognised in equity, are not included in the gain or loss on disposal and are transferred to retained earnings. The gain or loss also includes amounts included in other comprehensive income that are required to be reclassified to profit or loss but excludes those amounts that are not required to be reclassified. accounted for as a business combination. Thereafter where the group increases its controlling interest in the subsidiary the transaction is treated as a transaction between equity holders. Any difference between the fair value of the consideration paid and the carrying amount of the non-controlling interest acquired is recognised directly in equity. No changes are made to the carrying value of assets, liabilities or provisions for contingent liabilities. All intra-group transactions, balances, income and expenses are eliminated on consolidation. Adjustments are made to eliminate the profit or loss arising on transactions with associates to the extent of the group’s interest in the entity. The parent company has applied the exemption contained in section 408 of the Companies Act 2006 and has not included its individual statement of comprehensive income.

Non-controlling interests

Minority interests in the net assets of consolidated subsidiaries are identified separately from the Group’s equity. Minority interests consist of the amount of those interests at the date of the original business combination and the minority’s share of changes in equity since the date of the combination.

The proportions of profit or loss and changes in equity allocated to the owners of the parent and to the minority interests are determined on the basis of existing ownership interests and do not reflect the possible exercise or conversion of options or convertible instruments.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Sales are recognised by reference to the occupancy date of the rooms let and deposits received in advance are treated as deposits held on behalf of customers. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	useful economic life of 5 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss. Freehold properties and the majority of the long leasehold property has been included in the balance sheet at cost with no depreciation being charged. This treatment is contrary to the Companies Act 2006 which states that fixed assets should be depreciated but is, in the opinion of the directors, necessary in order to give a true and fair view of the financial position of the group.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Long leasehold property	-	2% straight line
Plant and machinery	-	25% straight line
Fixtures and fittings	-	25% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates are accounted for using the equity method of accounting, whereby the investment is initially recognised at the transaction price and subsequently adjusted to reflect the group's share of the profit or loss, other comprehensive income and equity of the associate.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition. Cost is determined on the first-in, first-out (FIFO) method. Cost includes the purchase price, including taxes and duties and transport and handling directly attributable to bringing the stock to its present location and condition. At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the profit and loss account. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the profit and loss account.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

The group provides a range of benefits to employees, including annual bonus arrangements, paid holiday arrangements and defined contribution pension plans. i. Short term benefits Short term benefits, including holiday pay and other similar non-monetary benefits, are recognised as an expense in the period in which the service is received. ii. Defined contribution pension plans The group operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the group pays fixed contributions into a separate entity. Once the contributions have been paid the group has no further payment obligations. The contributions are recognised as an expense when they are due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the group in independently administered funds.

Related party transactions

The group discloses transactions with related parties which are not wholly owned within the same group. Where appropriate, transactions of a similar nature are aggregated unless, in the opinion of the directors, separate disclosure is necessary to understand the effect of the transactions on the consolidated financial statements.

4. Turnover

Turnover arises from:

	2025	2024
	£	£
Sale of goods	188,628	209,078
Rendering of services	2,366,989	3,629,323
	------------	------------
	2,555,617	3,838,401
	------------	------------

The whole of the turnover is attributable to the principal activity of the group wholly undertaken in the United Kingdom.

5. Operating loss

Operating profit or loss is stated after charging/crediting:

	2025	2024
	£	£
Depreciation of tangible assets	48,064	52,689

Impairment of tangible assets recognised in:

	Administrative expenses	660,041	–
Gains on disposal of investment property		( 2,737,377)	–
Operating lease costs - rent		8,047	15,822
Operating lease costs - other		2,091	1,006
		------------	--------

6. Auditor's remuneration

	2025	2024
	£	£
Fees payable for the audit of the consolidated financial statements	12,694	13,171
	--------	--------

7. Staff costs

The average number of persons employed by the group during the year, including the director, amounted to:

	2025	2024
	No.	No.
Management	8	15
Reception	11	20
Housekeeping	10	19
Maintenance	3	3
	----	----
	32	57
	----	----

The aggregate payroll costs incurred during the year, relating to the above, were:

	2025	2024
	£	£
Wages and salaries	742,628	886,884
Other pension costs	12,337	14,467
	---------	---------
	754,965	901,351
	---------	---------

Not included in the average number of employees are employees 357 (2024: 229 employees) who are employed by associated companies. These companies are accounted for proportionally under the equity accounting rules rather than fully consolidated within these financial statements .

8. Income from interests in associates

	2025	2024
	£	£
Income from interests in associates	552,209	1,397,053
	---------	------------

9. Other interest receivable and similar income

	2025	2024
	£	£
Interest on cash and cash equivalents	18,124	18,299
Interest from loans to associates	178,951	101,199
	---------	---------
	197,075	119,498
	---------	---------

10. Interest payable and similar expenses

	2025	2024
	£	£
Interest on banks loans and overdrafts	242,939	375,161
Other interest payable and similar charges	65,574	66,171
	---------	---------
	308,513	441,332
	---------	---------

11. Tax on profit

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax expense	358,989	193,168
Adjustments in respect of prior periods	( 4,533)	–
	---------	---------
Total current tax	354,456	193,168
	---------	---------

Deferred tax:

Origination and reversal of timing differences	( 274,401)	63,504
	---------	---------
Tax on profit	80,055	256,672
	---------	---------

Reconciliation of tax expense

The tax assessed on the profit on ordinary activities for the year is lower than (2024: lower than) the standard rate of corporation tax in the UK of 25 % (2024: 25 %).

	2025	2024
	£	£
Profit on ordinary activities before taxation	3,184,028	2,423,742
	------------	------------
Profit on ordinary activities by rate of tax	796,007	605,935
Adjustment to tax charge in respect of prior periods	( 4,533)	–
Effect of capital allowances and depreciation	( 298,938)	( 63,504)
Utilisation of tax losses	( 28)	–
Deferred taxation movement	( 274,401)	63,504
Share of Associates profit	( 138,052)	( 349,263)
	------------	------------
Tax on profit	80,055	256,672
	------------	------------

12. Dividends

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year )	600,000	762,221
	---------	---------

13. Intangible assets

Group	Goodwill
	£
Cost
At 1 April 2024 and 31 March 2025	1,031,565
	------------
Amortisation
At 1 April 2024 and 31 March 2025	1,031,565
	------------
Carrying amount
At 1 April 2024 and 31 March 2025	–
	------------
At 31 March 2024	–
	------------

The company has no intangible assets.

14. Tangible assets

Group	Freehold property	Long leasehold property	Plant and machinery	Fixtures and fittings	Total
	£	£	£	£	£
Cost
At 1 April 2024	7,260,041	3,062,851	488,303	1,316,795	12,127,990
Additions	–	–	30,159	51,429	81,588
Disposals	–	( 3,062,851)	( 162,747)	( 628,443)	( 3,854,041)
	------------	------------	---------	------------	-------------
At 31 March 2025	7,260,041	–	355,715	739,781	8,355,537
	------------	------------	---------	------------	-------------
Depreciation
At 1 April 2024	–	26,620	233,794	1,000,310	1,260,724
Charge for the year	–	1,535	27,293	19,236	48,064
Disposals	–	( 28,155)	( 58,818)	( 581,498)	( 668,471)
Impairment losses	660,041	–	–	–	660,041
	------------	------------	---------	------------	-------------
At 31 March 2025	660,041	–	202,269	438,048	1,300,358
	------------	------------	---------	------------	-------------
Carrying amount
At 31 March 2025	6,600,000	–	153,446	301,733	7,055,179
	------------	------------	---------	------------	-------------
At 31 March 2024	7,260,041	3,036,231	254,509	316,485	10,867,266
	------------	------------	---------	------------	-------------

The company has no tangible assets.

15. Investments

Group	Interests in associates
	£
Share of net assets/cost
At 1 April 2024	929,791
Additions	1,200
Share of profit or loss	552,209
Dividends received	( 715,000)
	---------
At 31 March 2025	768,200
	---------
Impairment
At 1 April 2024 and 31 March 2025	–
	---------

Carrying amount
At 31 March 2025	768,200
	---------
At 31 March 2024	929,791
	---------

Company	Shares in group undertakings	Shares in participating interests	Total
	£	£	£
Cost
At 1 April 2024	700	3,000	3,700
Additions	–	1,200	1,200
	----	-------	-------
At 31 March 2025	700	4,200	4,900
	----	-------	-------
Impairment
At 1 April 2024 and 31 March 2025	–	–	–
	----	-------	-------

Carrying amount
At 31 March 2025	700	4,200	4,900
	----	-------	-------
At 31 March 2024	700	3,000	3,700
	----	-------	-------

Subsidiaries, associates and other investments

Details of the investments in which the group and the parent company have an interest of 20% or more are as follows:

	Class of share	Percentage of shares held
Subsidiary undertakings
Compass Seacare Holdings Limited	Ordinary	70
Bed Factory Hotels Limited	Ordinary	70

The group has the following associates, which are accounted for using the equity method:

Seacare Compass Manchester Limited, a company incorporated in England & Wales, CH Holding Limited owns 30% of the issued shares.

Seacare Compass Dundee Limited, a company incorporated in England & Wales, CH Holding Limited owns 40% of the issued shares. Seacare Compass Dundee Limited owns the entire shareholding of Planetridge Limited a company incorporated in Scotland.

Seacare Compass (C&D) Limited, a company incorporated in England & Wales, CH Holding Limited owns 30% of the issued shares. Seacare Compass (C&D) Limited owns the entire shareholding of Bruce Holdings Limited, a company incorporated in Scotland, and Seacare Compass Carmarthen Limited, a company incorporated in England & Wales.

Suites Hotel Holding Limited, a company incorporated in England & Wales, CH Holding Limited owns 20% of the issued shares. Suites Hotel Holding Limited owns the entire shareholding of Suites Hotel Knowsley Limited, a company incorporated in England & Wales.

Seacare Compass Perth Limited, a company incorporated in England & Wales, CH Holding Limited owns 30% of the issued shares.

Seacare Compass Aberdeen Limited, a company incorporated in England & Wales, CH Holding Limited owns 30% of the issued shares.

Seacare Compass Ilfracombe Limited, a company incorporated in England & Wales, CH Holding Limited owns 40% of the issued shares.

Seacare Compass Portpatrick Limited, a company incorporated in England & Wales, CH Holding Limited owns 40% of the issued shares.

Seacare Compass Scarborough Limited, a company incorporated in England & Wales, CH Holding Limited owns 40% of the issued shares.

Seacare Compass Liverpool Limited, a company incorporated in England & Wales, CH Holding Limited owns 40% of the issued shares.

Seacare Compass Sandown Limited, a company incorporated in England & Wales, CH Holding Limited owns 40% of the issued shares.

Seacare Compass Blackpool Limited, a company incorporated in England & Wales, CH Holding Limited owns 40% of the issued shares.

The registered office of all subsidiaries and associates registered in England and Wales is:

4 Broadgate

Broadway Business Park

Chadderton

Oldham

OL9 9XA

The registered office of Planetridge Limited is:

Queens Hotel

160 Nethergate

Dundee

Scotland

DD1 4DU

The registered office of Bruce Holdings Limited is:

Station Hotel

49 Lovers Walk

Dumfries

Scotland

DG1 1LT

16. Stocks

	Group		Company
	2025	2024	2025	2024
	£	£	£	£
Raw materials and consumables	2,840	3,401	–	–
Finished goods and goods for resale	709	771	–	–
	-------	-------	----	----
	3,549	4,172	–	–
	-------	-------	----	----

17. Debtors

	Group		Company
	2025	2024	2025	2024
	£	£	£	£
Trade debtors	9,859	63,944	–	–
Amounts owed by group undertakings	–	–	1,983,931	2,228,332
Amounts owed by undertakings in which the company has a participating interest	5,952,464	4,924,400	5,952,464	4,924,400
Prepayments and accrued income	15,380	23,954	263	–
Other debtors	330,242	5,017	330,000	–
	------------	------------	------------	------------
	6,307,945	5,017,315	8,266,658	7,152,732
	------------	------------	------------	------------

18. Creditors: amounts falling due within one year

	Group		Company
	2025	2024	2025	2024
	£	£	£	£
Bank loans and overdrafts	79,876	83,333	–	–
Trade creditors	33,412	166,182	–	–
Accruals and deferred income	53,170	103,435	3,000	2,760
Corporation tax	358,989	193,168	85,846	69,702
Social security and other taxes	50,072	14,561	–	–
Director loan accounts	1,985,411	1,985,411	1,985,411	1,985,411
Other creditors	3,891,180	3,238,337	3,845,892	3,175,890
	------------	------------	------------	------------
	6,452,110	5,784,427	5,920,149	5,233,763
	------------	------------	------------	------------

The bank loans and overdraft are secured by a fixed and floating charge over the assets of Compass Seacare Holdings Limited.

19. Creditors: amounts falling due after more than one year

	Group		Company
	2025	2024	2025	2024
	£	£	£	£
Bank loans and overdrafts	1,015,000	5,236,378	–	–
Other creditors	832,409	867,370	–	–
	------------	------------	----	----
	1,847,409	6,103,748	–	–
	------------	------------	----	----

The bank loans are secured by a fixed and floating charge over the assets of Compass Seacare Holdings Limited.

20. Provisions

Group	Deferred tax (note 21)
	£
At 1 April 2024	505,283
Charge against provision	( 274,401)
	---------
At 31 March 2025	230,882
	---------

The company does not have any provisions.

21. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	Group		Company
	2025	2024	2025	2024
	£	£	£	£
Included in provisions (note 20)	230,882	505,283	–	–
	---------	---------	----	----

The deferred tax account consists of the tax effect of timing differences in respect of:

	Group		Company
	2025	2024	2025	2024
	£	£	£	£
Accelerated capital allowances	230,882	505,283	230,882	–
	---------	---------	---------	----

22. Employee benefits

Defined contribution plans

The amount recognised in profit or loss as an expense in relation to defined contribution plans was £ 12,337 (2024: £ 14,467 ).

23. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1,000	1,000	1,000	1,000
	-------	-------	-------	-------

24. Reserves

Profit and loss account - This reserve records retained earnings and accumulated losses.

25. Analysis of changes in net debt

	At 1 Apr 2024	Cash flows	At 31 Mar 2025
	£	£	£
Cash at bank and in hand	847,488	1,114,587	1,962,075
Debt due within one year	(2,068,744)	3,457	(2,065,287)
Debt due after one year	(5,236,378)	4,221,378	(1,015,000)
	------------	------------	------------
	( 6,457,634)	5,339,422	( 1,118,212)
	------------	------------	------------

26. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	Group		Company
	2025	2024	2025	2024
	£	£	£	£
Not later than 1 year	–	12,000	–	–
Later than 1 year and not later than 5 years	–	48,000	–	–
Later than 5 years	–	2,637,000	–	–
	----	------------	----	----
	–	2,697,000	–	–
	----	------------	----	----

Included within operating leases later than 5 years are operating leases relating to ground and car park rentals. These agreements are for a period of 250 years from October 1998.

27. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company and its subsidiary undertakings:

	Balance brought forward and outstanding
	2025	2024
	£	£
H Singh	1,985,411	1,985,411
	------------	------------

CH Holding Limited

Notes to the Consolidated Financial Statements (continued)

Year ended 31 March 2025

28. Related party transactions

Group

The group was under the control of H. Singh throughout the current and corresponding periods. During the year the company received interest of £12,477 (2024: £12,477) from Seacare Compass Manchester Limited. At 31 March 2025 the amount due from Seacare Compass Manchester Limited was £383,910 (2024: £383,910). Dividends of £480,000 (2024: £645,000) were received during the year from Seacare Compass Manchester Limited. During the year the company received interest of £16,594 (2024: £16,594) from Seacare Compass Dundee Limited. At 31 March 2025 the amount due from Seacare Compass Dundee Limited was £518,853 (2024: £510,579). Dividends of £nil (2024: £212,000) were received during the year from Seacare Compass Dundee Limited. During the year the company received interest of £16,672 (2024: £16,672) from Seacare Compass (C & D) Limited. At 31 March 2025 the amount due from Seacare Compass (C & D) Limited was £513,000 (2024: £513,000). Dividends of £45,000 (2024: £120,000) were received during the year from Seacare Compass (C&D) Limited. During the year the company received interest of £14,290 (2024: £13,643) from Suites Hotel Holding Limited. At 31 March 2025 the amount due from Suites Hotel Holding Limited was £487,250 (2024: £419,800). During the year the company received interest of £12,665 (2024: £12,665) from Seacare Compass Aberdeen Limited. At the 31 March 2025 the amount due from Seacare Compass Aberdeen Limited was £458,681 (2024: £446,015). During the year the company received interest of £12,860 (2024: £12,860) from Seacare Compass Perth Limited. At 31 March 2025 the amount due from Seacare Compass Perth Limited was £395,700 (2024: £395,700). Dividends of £150,000 (2024: £135,000) were received during the year from Seacare Compass Perth Limited. During the year the company received interest of £29,432 (2024: £12,817) from Seacare Compass Ilfracombe Limited. At 31 March 2025 the amount due from Seacare Compass Ilfracombe Limited was £971,849 (2024: £972,417). During the year the company received interest of £11,463 (2024: £2,596) from Seacare Compass Portpatrick Limited. At 31 March 2025 the amount due from Seacare Compass Portpatrick Limited was £341,173 (2024: £388,596). During the year the company received interest of £27,680 (2024: £874) from Seacare Compass Scarborough Limited. At 31 March 2025 the amount due from Seacare Compass Scarborough Limited was £773,611 (2024: £894,383). Dividends of £40,000 (2024: £nil) were received during the year from Seacare Compass Scarborough Limited. During the year the company received interest of £13,105 (2024: £nil) from Seacare Compass Liverpool Limited. At 31 March 2025 the amount due from Seacare Compass Liverpool Limited was £707,369 (2024: £nil). During the year the company received interest of £11,712 (2024: £nil) from Seacare Compass Sandown Limited. At 31 March 2025 the amount due from Seacare Compass Sandown Limited was £401,468 (2024: £nil). All the above companies are associate investments of the Group. During the year the group paid interest of £65,574 (2024: £66,171) to Seacare Hospitality (UK) Limited. At 31 March 2025 the amount due to that company was £832,409 (2024: £867,370). Seacare Hospitality (UK) Limited is the minority interest in Compass Seacare Holdings Limited and the majority shareholder in all of the group's associate undertakings. At 31 March 2025 the group owed £3,845,891 (2024: £3,175,891) to Compass Hospitality (UK) Limited a company in which H. Singh is materially interested in as a director and shareholder. Interest of £nil (2023: £nil) was accrued on this balance.

Company

During the year the company received interest of £12,477 (2024: £12,477) from Seacare Compass Manchester Limited. At 31 March 2025 the amount due from Seacare Compass Manchester Limited was £383,910 (2024: £383,910). Dividends of £480,000 (2024: £645,000) were received during the year from Seacare Compass Manchester Limited. During the year the company received interest of £16,594 (2024: £16,594) from Seacare Compass Dundee Limited. At 31 March 2025 the amount due from Seacare Compass Dundee Limited was £518,853 (2024: £510,579). Dividends of £nil (2024: £212,000) were received during the year from Seacare Compass Dundee Limited. During the year the company received interest of £16,672 (2024: £16,672) from Seacare Compass (C & D) Limited. At 31 March 2025 the amount due from Seacare Compass (C & D) Limited was £513,000 (2024: £513,000). Dividends of £45,000 (2024: £120,000) were received during the year from Seacare Compass (C&D) Limited. During the year the company received interest of £14,290 (2024: £13,643) from Suites Hotel Holding Limited. At 31 March 2025 the amount due from Suites Hotel Holding Limited was £487,250 (2024: £419,800). During the year the company received interest of £12,665 (2024: £12,665) from Seacare Compass Aberdeen Limited. At the 31 March 2025 the amount due from Seacare Compass Aberdeen Limited was £458,681 (2024: £446,015). During the year the company received interest of £12,860 (2024: £12,860) from Seacare Compass Perth Limited. At 31 March 2025 the amount due from Seacare Compass Perth Limited was £395,700 (2024: £395,700). Dividends of £150,000 (2024: £135,000) were received during the year from Seacare Compass Perth Limited. During the year the company received interest of £29,432 (2024: £12,817) from Seacare Compass Ilfracombe Limited. At 31 March 2025 the amount due from Seacare Compass Ilfracombe Limited was £971,849 (2024: £972,417). During the year the company received interest of £11,463 (2024: £2,596) from Seacare Compass Portpatrick Limited. At 31 March 2025 the amount due from Seacare Compass Portpatrick Limited was £341,173 (2024: £388,596). During the year the company received interest of £27,680 (2024: £874) from Seacare Compass Scarborough Limited. At 31 March 2025 the amount due from Seacare Compass Scarborough Limited was £773,611 (2024: £894,383). Dividends of £40,000 (2024: £nil) were received during the year from Seacare Compass Scarborough Limited. During the year the company received interest of £13,105 (2024: £nil) from Seacare Compass Liverpool Limited. At 31 March 2025 the amount due from Seacare Compass Liverpool Limited was £707,369 (2024: £nil). During the year the company received interest of £11,712 (2024: £nil) from Seacare Compass Sandown Limited. At 31 March 2025 the amount due from Seacare Compass Sandown Limited was £401,468 (2024: £nil). All the above companies are associate investments of CH Holding Limited . During the year the company received interest of £158,220 (2024: £168,829) to Compass Seacare Holdings Limited. At 31 March 2025 the amount due from Compass Seacare Holdings Limited was £1,983,931 (2024: £2,228,332). Compass Seacare Holdings Limited is a subsidiary of the company. At 31 March 2025 the company owed £3,845,891 (2024: £3,175,891) to Compass Hospitality (UK) Limited a company in which H. Singh is materially interested in as a director and shareholder. Interest of £nil (2024: £nil) was accrued on this balance.

29. Controlling party

The parent company and group were under the control of H Singh , who is the Director and a major shareholder, throughout the current and previous year.