HOST LONDON LTD Company accounts

COMPANY REGISTRATION NUMBER: 12028204

HOST LONDON LTD

Unaudited Financial Statements

30 June 2025

HOST LONDON LTD

Financial Statements

Year ended 30 June 2025

Contents	Page

Director's report	1

Statement of income and retained earnings	2

Statement of financial position	3

Notes to the financial statements	4

HOST LONDON LTD

Director's Report

Year ended 30 June 2025

The director presents his report and the unaudited financial statements of the company for the year ended 30 June 2025 .

Director

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

J. Dalhouse

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 12 November 2025 and signed on behalf of the board by:

J. Dalhouse
Director

Registered office:

140-142 High Street

London

UK

SE20 7EU

HOST LONDON LTD

Statement of Income and Retained Earnings

Year ended 30 June 2025

	2025	2024
Note	£	£
Turnover	456,436	497,561

Cost of sales	336,299	417,140
	---------	---------
Gross profit	120,137	80,421

Administrative expenses	36,973	33,743
	---------	--------
Operating profit	83,164	46,678

Other interest receivable and similar income	5	165	82
Interest payable and similar expenses	6	–	197
		---------	--------
Profit before taxation		83,329	46,563

Tax on profit	18,300	8,900
	--------	--------
Profit for the financial year and total comprehensive income	65,029	37,663
	--------	--------

Dividends paid and payable	( 22,240)	( 27,000)

Retained earnings at the start of the year	73,469	62,806
	---------	--------
Retained earnings at the end of the year	116,258	73,469
	---------	--------

All the activities of the company are from continuing operations.

HOST LONDON LTD

Statement of Financial Position

30 June 2025

	2025	2024
Note	£	£

Current assets

Debtors	7	24,561	6,298
Cash at bank and in hand		121,906	89,398
		---------	--------
		146,467	95,696

Creditors: amounts falling due within one year	8	29,303	20,285
		---------	--------
Net current assets		117,164	75,411
		---------	--------
Total assets less current liabilities		117,164	75,411

Creditors: amounts falling due after more than one year	9	905	1,941
		---------	--------
Net assets		116,259	73,470
		---------	--------

Capital and reserves

Called up share capital	1	1
Profit and loss account	116,258	73,469
	---------	--------
Shareholder funds	116,259	73,470
	---------	--------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 12 November 2025 , and are signed on behalf of the board by:

J. Dalhouse
Director

Company registration number: 12028204

HOST LONDON LTD

Notes to the Financial Statements

Year ended 30 June 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 140-142 High Street, London, SE20 7EU, UK.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

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.

Financial instruments

A financial asset or a financial liability is recognised only when the company 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.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: 1 ).

5. Other interest receivable and similar income

	2025	2024
	£	£
Interest on cash and cash equivalents	165	82
	----	----

6. Interest payable and similar expenses

	2025	2024
	£	£
Interest on banks loans and overdrafts	–	146
Other interest payable and similar charges	–	51
	----	----
	–	197
	----	----

7. Debtors

	2025	2024
	£	£
Trade debtors	16,525	222
Other debtors	8,036	6,076
	--------	-------
	24,561	6,298
	--------	-------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	10,601	10,614
Corporation tax	18,379	8,900
Social security and other taxes	323	771
	--------	--------
	29,303	20,285
	--------	--------

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

	2025	2024
	£	£
Bank loans and overdrafts	905	1,941
	----	-------

10. Director's advances, credits and guarantees

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

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
J. Dalhouse	6,075	1,960	8,035
	-------	-------	-------

	2024
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
J. Dalhouse	3,206	2,870	6,076
	-------	-------	-------