Silverfin false false 30/09/2025 01/10/2024 30/09/2025 Sir R C Brooke 24/10/2023 Mr P W Brown 24/10/2023 04 February 2026 The principal activity of the company is that of of the management of a hotel and restaurant. 15232465 2025-09-30 15232465 bus:Director1 2025-09-30 15232465 bus:Director2 2025-09-30 15232465 2024-09-30 15232465 core:CurrentFinancialInstruments 2025-09-30 15232465 core:CurrentFinancialInstruments 2024-09-30 15232465 core:ShareCapital 2025-09-30 15232465 core:ShareCapital 2024-09-30 15232465 core:RetainedEarningsAccumulatedLosses 2025-09-30 15232465 core:RetainedEarningsAccumulatedLosses 2024-09-30 15232465 core:FurnitureFittings 2024-09-30 15232465 core:FurnitureFittings 2025-09-30 15232465 bus:OrdinaryShareClass1 2025-09-30 15232465 2024-10-01 2025-09-30 15232465 bus:FilletedAccounts 2024-10-01 2025-09-30 15232465 bus:SmallEntities 2024-10-01 2025-09-30 15232465 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 15232465 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 15232465 bus:Director1 2024-10-01 2025-09-30 15232465 bus:Director2 2024-10-01 2025-09-30 15232465 core:FurnitureFittings core:TopRangeValue 2024-10-01 2025-09-30 15232465 2023-10-24 2024-09-30 15232465 core:FurnitureFittings 2024-10-01 2025-09-30 15232465 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 15232465 bus:OrdinaryShareClass1 2023-10-24 2024-09-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 15232465 (England and Wales)

# THE 100 (NEW FOREST) LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

THE 100 (NEW FOREST) LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

THE 100 (NEW FOREST) LIMITED

## BALANCE SHEET

As at 30 September 2025
THE 100 (NEW FOREST) LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 30.09.2025 |  | 30.09.2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 194,480 |  | 59,732
|  | 194,480 |  | 59,732
Current assets |  |  |  |
Stocks |  | 33,149 |  | 37,161
Debtors | 4 | 442,202 |  | 459,795
Cash at bank and in hand |  | 38,066 |  | 66,968
|  | 513,417 |  | 563,924
Creditors: amounts falling due within one year | 5 | ( 518,632) |  | ( 490,499)
Net current (liabilities)/assets |  | (5,215) |  | 73,425
Total assets less current liabilities |  | 189,265 |  | 133,157
Provision for liabilities |  | ( 36,481) |  | ( 14,573)
Net assets |  | 152,784 |  | 118,584
Capital and reserves |  |  |  |
Called-up share capital | 6 | 1 |  | 1
Profit and loss account |  | 152,783 |  | 118,583
Total shareholder's funds |  | 152,784 |  | 118,584

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

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of The 100 (New Forest) Limited (registered number: 15232465) were approved and authorised for issue by the Board of Directors on 04 February 2026. They were signed on its behalf by:

Mr P W Brown Director |

THE 100 (NEW FOREST) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
THE 100 (NEW FOREST) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

##### General information and basis of accounting

The 100 (New Forest) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales.
The address of the Company's registered office is
Hitchcock House,
Hilltop Park,
Devizes Road,
Salisbury,
SP3 4UF,
United Kingdom.
The principal place of business is:
The Master Builders Hotel
Bucklers Hard
Beaulieu Estate
Hampshire
United Kingdom
SO42 7XB
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover represents amounts chargeable in respect of the sale of goods and services to customers, net of VAT and trade discounts. For bar and restaurant sales, income is recognised on provision of the service to the customer. Hotel room rates and associated income is recognised when the service is provided.

##### Taxation

Current tax
Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax
Deferred tax is recognised on all timing differences at the balance sheet date unless indicated below. Timing differences are differences between taxable profits and the results as stated in the profit and loss account and other comprehensive income. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Fixtures and fittings | 10 years straight line

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

##### Financial instruments

Classification
The company holds the following financial instruments:
• Short term trade and other debtors and creditors;
• Cash and bank balances.
All financial instruments are classified as basic.
Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.
Such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

#### 2. Employees

| Year ended 30.09.2025 |  | Period from 24.10.2023 to 30.09.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 44 |  | 43

#### 3. Tangible assets

| Fixtures and fittings |  | Total
| £ |  | £
Cost |  |  |
At 01 October 2024 | 62,507 |  | 62,507
Additions | 151,426 |  | 151,426
At 30 September 2025 | 213,933 |  | 213,933
Accumulated depreciation |  |  |
At 01 October 2024 | 2,775 |  | 2,775
Charge for the financial year | 16,678 |  | 16,678
At 30 September 2025 | 19,453 |  | 19,453
Net book value |  |  |
At 30 September 2025 | 194,480 |  | 194,480
At 30 September 2024 | 59,732 |  | 59,732

#### 4. Debtors

| 30.09.2025 |  | 30.09.2024
| £ |  | £
Trade debtors | 855 |  | 1,605
Amounts owed by Group undertakings | 397,896 |  | 428,172
Other debtors | 43,451 |  | 30,018
| 442,202 |  | 459,795

#### 5. Creditors: amounts falling due within one year

| 30.09.2025 |  | 30.09.2024
| £ |  | £
Trade creditors | 102,782 |  | 130,370
Amounts owed to Group undertakings | 3,619 |  | 0
Taxation and social security | 142,825 |  | 160,151
Other creditors | 269,406 |  | 199,978
| 518,632 |  | 490,499

#### 6. Called-up share capital

| 30.09.2025 |  | 30.09.2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1 Ordinary share of £ 1.00 | 1 |  | 1

#### 7. Financial commitments

The total amount of financial commitments not included in the balance sheet is £278,000. Out of this, £90,000 is due with in a year. Additional payments based on turnover are contingent and cannot be reliably estimated.

#### 8. Ultimate controlling party

Parent Company:

The 100 Property Company Limited
Hitchcock House, Hilltop Park, Devizes Road, Salisbury, SP3 4UF, United Kingdom