Silverfin false true 31/12/2025 01/01/2025 31/12/2025 Mr L Beere 04/02/2003 Mrs H Beere 04/02/2003 18 March 2026 no description of principal activity 04656344 2025-12-31 04656344 bus:Director1 2025-12-31 04656344 bus:Director2 2025-12-31 04656344 2024-12-31 04656344 core:CurrentFinancialInstruments 2025-12-31 04656344 core:CurrentFinancialInstruments 2024-12-31 04656344 core:ShareCapital 2025-12-31 04656344 core:ShareCapital 2024-12-31 04656344 core:RetainedEarningsAccumulatedLosses 2025-12-31 04656344 core:RetainedEarningsAccumulatedLosses 2024-12-31 04656344 core:SubsidiariesWithMaterialNon-controllingInterests core:CurrentFinancialInstruments 2025-12-31 04656344 core:SubsidiariesWithMaterialNon-controllingInterests core:CurrentFinancialInstruments 2024-12-31 04656344 2025-01-01 2025-12-31 04656344 bus:FilletedAccounts 2025-01-01 2025-12-31 04656344 bus:SmallEntities 2025-01-01 2025-12-31 04656344 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 04656344 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04656344 bus:Director1 2025-01-01 2025-12-31 04656344 bus:Director2 2025-01-01 2025-12-31 04656344 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Company No: 04656344 (England and Wales)

# L & H HOTELS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

L & H HOTELS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

L & H HOTELS LIMITED

## BALANCE SHEET

As at 31 December 2025
L & H HOTELS LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 2,962,239 |  | 2,962,239
|  | 2,962,239 |  | 2,962,239
Creditors: amounts falling due within one year | 4 | ( 256,500) |  | ( 256,500)
Net current liabilities |  | (256,500) |  | (256,500)
Total assets less current liabilities |  | 2,705,739 |  | 2,705,739
Net assets |  | 2,705,739 |  | 2,705,739
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 2,705,639 |  | 2,705,639
Total shareholders' funds |  | 2,705,739 |  | 2,705,739

L & H Hotels Limited (registered number: 04656344) did not trade during the current financial year and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current financial year and therefore no Statement of Changes in Equity has been included. For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

- The members have 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 L & H Hotels Limited (registered number: 04656344) were approved and authorised for issue by the Board of Directors on 18 March 2026. They were signed on its behalf by:

Mr L Beere Director |

L & H HOTELS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
L & H HOTELS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 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 year, unless otherwise stated.

##### General information and basis of accounting

L & H Hotels 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 Queensberry Hotel, Russel Street, Bath, England, BA1 2QF, United Kingdom.
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 £.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Fixed asset investments

| 2025 |  | 2024
| £ |  | £
Subsidiary undertakings | 2,962,239 |  | 2,962,239

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

| 2025 |  | 2024
| £ |  | £
Amounts owed to own subsidiaries | 256,500 |  | 256,500