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Registered number: 10653351 NOTTING HILL PUB AND ROOMS (LB) LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
NOTTING HILL PUB AND ROOMS (LB) LIMITED REGISTERED NUMBER:10653351
BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 9,619 |  | 10,139
Tangible assets | 5 |  | 476,330 |  | 485,227
|  |  | 485,949 |  | 495,366
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 31,361 |  | 94,153 |
Cash at bank | 7 | 955 |  | 4,407 |
|  | 32,316 |  | 98,560 |
Creditors: amounts falling due within one year | 8 | (900,517) |  | (951,156) |
Net current liabilities |  |  | (868,201) |  | (852,596)
Total assets less current liabilities |  |  | (382,252) |  | (357,230)
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (757) |  | (2,692) |
|  |  | (757) |  | (2,692)
Net liabilities |  |  | (383,009) |  | (359,922)
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Profit and loss account |  |  | (383,109) |  | (360,022)
|  |  | (383,009) |  | (359,922)
Page 1
NOTTING HILL PUB AND ROOMS (LB) LIMITED REGISTERED NUMBER:10653351
BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
M H Tillman
Director
Date: 13 March 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
NOTTING HILL PUB AND ROOMS (LB) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Notting Hill Pub and Rooms (LB) Limited is a private company, limited by shares, registered in England and Wales, registration number 10653351. The registered office address is 18 Bristol Gardens, London, W9 2JQ. The principal activity of the company continued to be that of a property holding company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of the Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006.
| 2.2 | Functional and presentation currency
The company's functional and presentational currency is pound sterling.
| 2.3 | Going concern
On the basis of information and enquiries that are pertinent to the company’s circumstances and which the directors believe to be adequate, it is appropriate to continue to treat the company as a going concern. In particular the directors believe that adequate cash resources will be available to cover the company’s requirements for working capital for at least twelve months from the date of signing the financial statements and confirms that it continues to receive support from its directors.
| 2.4 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Rental income is recognised over the period to which it relates. Recharged income is recognised when rechargeable corresponding expenses have been incurred on behalf of other entities.
| 2.5 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 3
NOTTING HILL PUB AND ROOMS (LB) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the profit and loss account over its useful economic life. Goodwill is amortised over a 25 year period. Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Page 4
NOTTING HILL PUB AND ROOMS (LB) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Short-term leasehold property | - | 4% | straight-line
|  |  |  | Fixtures and fittings | - | 20% | straight-line
|  |  |  | Computer equipment | - | 20% | straight-line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.10 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors, trade and other creditors, and loans with related parties.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 5
NOTTING HILL PUB AND ROOMS (LB) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 April 2024 | 12,999
| At 31 March 2025 | 12,999
| Amortisation |
| At 1 April 2024 | 2,860
| Charge for the year | 520
| At 31 March 2025 | 3,380
| Net book value |
| At 31 March 2025 | 9,619
| At 31 March 2024 | 10,139
5. | Tangible fixed assets
|  | Leasehold property | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 April 2024 | 578,735 | 589,774 | 20,697 | 1,189,206
| Additions | 18,791 | 5,940 | - | 24,731
| At 31 March 2025 | 597,526 | 595,714 | 20,697 | 1,213,937
| Depreciation |  |  |  |
| At 1 April 2024 | 106,105 | 582,923 | 14,951 | 703,979
| Charge for the year | 23,755 | 6,876 | 2,997 | 33,628
| At 31 March 2025 | 129,860 | 589,799 | 17,948 | 737,607
| Net book value |  |  |  |
| At 31 March 2025 | 467,666 | 5,915 | 2,749 | 476,330
| At 31 March 2024 | 472,630 | 6,851 | 5,746 | 485,227
Page 6
NOTTING HILL PUB AND ROOMS (LB) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 3,062
| Amounts owed by connected entities | 31,200 | 90,991
| Called up share capital not paid | 100 | 100
| Prepayments | 61 | -
|  | 31,361 | 94,153
7. | Cash
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank | 955 | 4,407
8. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 36,630 | 37,595
| Amounts owed to connected entities | 846,762 | 898,158
| Other taxation and social security | 14,100 | 9,628
| Accruals | 3,025 | 5,775
|  | 900,517 | 951,156
Page 7
NOTTING HILL PUB AND ROOMS (LB) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 2,692
| Charged to profit or loss | 1,935
| At end of year | 757
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fixed asset timing differences | (57,180) | (59,913)
| Losses and other deductions | (56,423) | (57,221)
|  | 757 | 2,692
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and unpaid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
11. | Commitments under operating leases
| As at the period end, the company has £3,065,384 (2024 - £3,230,384) as non-cancellable operating lease.
12. | Controlling party
The company is under the control of M H Tillman, a director and a majority shareholder of the company.
Page 8