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Registered number: 09770499
Centro Hotels Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Hallys & Co
Chartered Accountants
Devonshire House
582 Honeypot Lane
Stanmore
Middlesex
HA7 1JS
Centro Hotels Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Centro Hotels Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 09770499

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,345,157 |  | 7,135,147
|  |  | 9,345,157 |  | 7,135,147
CURRENT ASSETS
Stocks | 5 | 3,280 |  | - |
Debtors | 6 | 476,784 |  | 691,511 |
Cash at bank and in hand |  | 678,131 |  | 420,406 |
|  | 1,158,195 |  | 1,111,917 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,987,872 ) |  | (2,049,605 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (829,677 ) |  | (937,688 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,515,480 |  | 6,197,459
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (5,085,233 ) |  | (5,325,233 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (408,014 ) |  | (7,206 )
NET ASSETS |  |  | 3,022,233 |  | 865,020
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Revaluation reserve | 11 |  | 1,558,843 |  | -
Profit and Loss Account |  |  | 1,463,290 |  | 864,920
SHAREHOLDERS' FUNDS |  |  | 3,022,233 |  | 865,020

Page 1
Page 2
Centro Hotels Limited
Balance Sheet (continued)
As At 30 September 2025
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Ali Mussani Director
11/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Centro Hotels Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Centro Hotels Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09770499 . The registered office is Devonshire House, 582 Honeypot Lane, Stanmore, Middlesex, HA7 1JS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services and rental income receivable. Turnover is reduced for estimated customer rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | Nil
Plant & Machinery | 20% Reducing Balance
Fixtures & Fittings | 20% Reducing Balance
Computer Equipment | Straight Line over 3 years

Freehold Property is stated at it's Fair value. Valuations are carried out periodically by an independent professional valuation agency.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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 tax 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 32 (2024: 32)
32 32
Page 3
Page 4
Centro Hotels Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost or Valuation
As at 1 October 2024 | 7,106,313 | 68,754 | - | 6,278 | 7,181,345
Additions | 15,230 | - | 130,902 | 26,051 | 172,183
Revaluation | 2,078,457 | - | - | - | 2,078,457
As at 30 September 2025 | 9,200,000 | 68,754 | 130,902 | 32,329 | 9,431,985
Depreciation
As at 1 October 2024 | - | 39,920 | - | 6,278 | 46,198
Provided during the period | - | 5,767 | 26,180 | 8,683 | 40,630
As at 30 September 2025 | - | 45,687 | 26,180 | 14,961 | 86,828
Net Book Value
As at 30 September 2025 | 9,200,000 | 23,067 | 104,722 | 17,368 | 9,345,157
As at 1 October 2024 | 7,106,313 | 28,834 | - | - | 7,135,147

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 3,280 |  | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 750 |  | -
Prepayments and accrued income | 56,562 |  | 6,347
Other debtors | 419,472 |  | 685,164
| 476,784 |  | 691,511

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 391,509 |  | 468,785
Other taxes and social security | 14,239 |  | 18,529
VAT | 70,353 |  | 123,090
Net wages | - |  | 51,137
Other creditors | 287,343 |  | 41,906
Accruals and deferred income | 56,258 |  | 3,300
Directors' loan accounts | 1,168,170 |  | 1,342,858
| 1,987,872 |  | 2,049,605

Page 4
Page 5
Centro Hotels Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 3,360,000 |  | 3,600,000
Directors loan account | 1,725,233 |  | 1,725,233
| 5,085,233 |  | 5,325,233

9. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 408,014 |  | 7,206

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 October 2024 | - | 864,920
Profit for year | - | 598,370
Surplus on revaluation | 1,558,843 | -
Other comprehensive income for the year | 1,558,843 | -
Total comprehensive income for the year | 1,558,843 | 598,370
As at 30 September 2025 | 1,558,843 | 1,463,290

Page 5