REGISTERED NUMBER: 08152240 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Dale Street Hotel Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTOR:

D G Matthews

REGISTERED OFFICE:

6 Sir Thomas Street

Liverpool

Merseyside

L1 6BR

REGISTERED NUMBER:

08152240 (England and Wales)

ACCOUNTANTS:

The Hampden Partnership Limited

Suite 102

No.1 Old Hall Street

Liverpool

Merseyside

L3 9HF

FIXED ASSETS

Tangible assets

4

124,284

106,511

CURRENT ASSETS

Stocks

21,513

20,810

Debtors

5

6,134,445

7,859,559

Cash at bank and in hand

541,999

549,595

6,697,957

8,429,964

CREDITORS

Amounts falling due within one year

6

2,379,295

4,083,672

NET CURRENT ASSETS

4,318,662

4,346,292

TOTAL ASSETS LESS CURRENT LIABILITIES

4,442,946

4,452,803

CREDITORS

Amounts falling due after more than one year

7

6,226,588

6,122,489

NET LIABILITIES

(1,783,642

)

(1,669,686

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(1,783,643

)

(1,669,687

)

SHAREHOLDERS' FUNDS

(1,783,642

)

(1,669,686

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 December 2025 and were signed by:

D G Matthews - Director

1.	STATUTORY INFORMATION

Dale Street Hotel Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with companies within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 92 (2024 - 96 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

497,535

Additions

50,652

At 31 March 2025

548,187

DEPRECIATION

At 1 April 2024

391,024

Charge for year

32,879

At 31 March 2025

423,903

NET BOOK VALUE

At 31 March 2025

124,284

At 31 March 2024

106,511

5.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

24,810

45,444

Amounts owed by group undertakings

-

2,560,721

Other debtors

1,580,986

724,745

1,605,796

3,330,910

Amounts falling due after more than one year:

Other debtors

4,528,649

4,528,649

Aggregate amounts

6,134,445

7,859,559

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

315

(1,325

)

Trade creditors

1,273,293

130,456

Amounts owed to group undertakings

285,162

2,875,000

Taxation and social security

30,293

102,302

Other creditors

790,232

977,239

2,379,295

4,083,672

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

6,226,588

6,122,489

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

5,000,000

4,799,901

The amount included in other creditors comprises accrued rent charged to the profit and loss account in the periods from 24 June 2014 to 24 July 2018, during which time the company enjoyed occupation of the premises under a rent holiday agreement with Municipal Annex Limited, the holding company and landlord.The accrued charges are written back at the rate of £96,000 per year, over the remaining term of the lease.

8.	SECURED DEBTS

Lloyds Bank plc held a fixed and floating charge over the assets of the company for loans and facilities advanced to the company, Municipal Annexe Limited, the holding company and to Focus Solutions Limited. This was superseded by Together Commercial Finance Limited in July 2023 who now hold fixed and floating charges over the property of the holding company, Municipal Annex Limited, and the net assets of Dale Street Hotel Limited.

9.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Municipal Annexe Limited, a company registered in the Isle of Man.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dale Street Hotel Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

Our work has been undertaken in accordance with ICAEW Technical Release 07/16AAF.

The Hampden Partnership Limited

Suite 102

No.1 Old Hall Street

Liverpool

Merseyside

L3 9HF

23 December 2025