REGISTERED NUMBER: SC592311 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

7 HOSPITALITY MANAGEMENT (UK) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

6

DIRECTOR:

Mr R Ellison

REGISTERED OFFICE:

Suite 2, Earn House

Broxden Business Park

Lamberkine Drive

Perth

Perthshire

PH1 1RA

REGISTERED NUMBER:

SC592311 (Scotland)

ACCOUNTANTS:

Smith Wilson Limited

2A Acomb Court

Acomb

York

North Yorkshire

YO24 3BJ

FIXED ASSETS

Tangible assets

4

26,929

31,263

CURRENT ASSETS

Debtors

5

414,391

304,799

Cash at bank

107,662

83,598

522,053

388,397

CREDITORS

Amounts falling due within one year

6

360,695

259,118

NET CURRENT ASSETS

161,358

129,279

TOTAL ASSETS LESS CURRENT LIABILITIES

188,287

160,542

CREDITORS

Amounts falling due after more than one year

7

37,992

25,826

NET ASSETS

150,295

134,716

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

150,195

134,616

SHAREHOLDERS' FUNDS

150,295

134,716

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 26 September 2025 and were signed by:

Mr R Ellison - Director

1.	STATUTORY INFORMATION

7 Hospitality Management (Uk) Ltd is a private company, limited by shares , registered in Scotland. 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.

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.

Improvements to property

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2024 - 28 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

3,576

5,283

37,165

19,694

65,718

Additions

-

1,808

10,895

8,722

21,425

Disposals

-

-

(37,165

)

-

(37,165

)

At 31 March 2025

3,576

7,091

10,895

28,416

49,978

DEPRECIATION

At 1 April 2024

2,404

3,504

18,136

10,411

34,455

Charge for year

234

718

2,179

3,599

6,730

Eliminated on disposal

-

-

(18,136

)

-

(18,136

)

At 31 March 2025

2,638

4,222

2,179

14,010

23,049

NET BOOK VALUE

At 31 March 2025

938

2,869

8,716

14,406

26,929

At 31 March 2024

1,172

1,779

19,029

9,283

31,263

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

358,602

201,066

Other debtors

50,902

98,760

Prepayments

4,887

4,973

414,391

304,799

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans (see note 8)

11,665

21,665

Hire purchase contracts

2,724

8,463

Trade creditors

68,366

76,389

Tax

32,356

12,569

Social security and other taxes

37,195

20,675

VAT

99,261

49,387

Other creditors

58,530

24,522

Credit card

8,282

8,499

Directors' current accounts

42,316

36,949

360,695

259,118

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans (see note 8)

25,248

10,248

Hire purchase contracts

7,036

4,232

Payments on account

5,708

11,346

37,992

25,826

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Other loans

11,665

21,665

Amounts falling due between one and two years:

Babylima loan

25,248

10,248

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.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Smith Wilson Limited

2A Acomb Court

Acomb

York

North Yorkshire

YO24 3BJ

26 September 2025