REGISTERED NUMBER: 08950325 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

JDP Hotels Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Pranay Jayantilal Paw

Mrs Priti Dushyant Tanna

SECRETARY:

Mr Pranay Jayantilal Paw

REGISTERED OFFICE:

Prima House

15a Wedge Street

Walsall

WS1 2HQ

REGISTERED NUMBER:

08950325 (England and Wales)

ACCOUNTANTS:

Dhillon Accountants Limited

Chartered Accountants

Office 1

21 Hatherton Street

Walsall

WS4 2LA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,641,555

1,567,011

1,641,555

1,567,011

CURRENT ASSETS

Stocks

4,457

1,500

Debtors

6

698,191

632,959

Cash at bank and in hand

104,904

583,084

807,552

1,217,543

CREDITORS

Amounts falling due within one year

7

(125,775

)

(191,093

)

NET CURRENT ASSETS

681,777

1,026,450

TOTAL ASSETS LESS CURRENT LIABILITIES

2,323,332

2,593,461

CREDITORS

Amounts falling due after more than one year

8

(1,405,229

)

(1,405,229

)

PROVISIONS FOR LIABILITIES

(33,128

)

(12,584

)

NET ASSETS

884,975

1,175,648

CAPITAL AND RESERVES

Called up share capital

305,002

305,002

Retained earnings

579,973

870,646

884,975

1,175,648

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 directors acknowledge their 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 Board of Directors and authorised for issue on 30 December 2025 and were signed on its behalf by:

Mr Pranay Jayantilal Paw - Director

1.	STATUTORY INFORMATION

JDP Hotels Ltd 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.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for hotel accommodation and other related services provided in the normal course of business, and is shown net of value added tax. The fair value of consideration taken into account trade discounts, settlement discounts and volume rebates. Revenue is recognised at the time of hotel stay and restaurant visit by guests.

Goodwill

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 - 10% straight line

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 fixed assets

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

Freehold 1% reducing balance

Fixtures & Fittings 25% reducing balance

Computer Equipment 25% reducing balance

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.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and ta laws) that have been enacted or

substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Audit exemption

The company is entitled to exemption from audit under Section 479A of the Companies Act 2006 relating to subsidiary companies for the year ended 31/03/2024.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 19 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

25,002

AMORTISATION

At 1 April 2024

and 31 March 2025

25,002

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

1,578,563

327,338

1,905,901

Additions

-

111,598

111,598

At 31 March 2025

1,578,563

438,936

2,017,499

DEPRECIATION

At 1 April 2024

61,887

277,003

338,890

Charge for year

7,634

29,420

37,054

At 31 March 2025

69,521

306,423

375,944

NET BOOK VALUE

At 31 March 2025

1,509,042

132,513

1,641,555

At 31 March 2024

1,516,676

50,335

1,567,011

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

2,669

6,759

Amounts owed by group undertakings

686,465

620,287

Other debtors

9,057

5,913

698,191

632,959

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

14,147

4,002

Amounts owed to group undertakings

61,418

239

Taxation and social security

10,676

160,677

Other creditors

39,534

26,175

125,775

191,093

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

1,405,229

1,405,229

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Preference shares

1,405,229

1,405,229

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 not to disclose related party transactions with wholly owned subsidiaries within the group.

10.	ULTIMATE CONTROLLING PARTY

The company's ultimate parent undertaking is JDP Hotels Holdings Limited. JDP Hotels Holdings Limited was incorporated in England.

11.	DIVIDENDS ON PREFERENCE SHARES

The preference shareholders have agreed to waive their entitlement to dividends for the current year.