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Registration number: 05994098

Hotels Constance (UK) Limited
Filleted Financial Statements
for the Year Ended 31 December 2025

Hotels Constance (UK) Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 to 7

Hotels Constance (UK) Limited

Company Information

Director | J J Vallet

Company secretary | Broadway Secretaries Limited

Registered office | One Bartholomew Close, C/O Broadfield Law UK LLP, London, United Kingdom EC1A 7BL

Auditors | Bourner Bullock Chartered Accountants 114 St Martin's Lane Covent Garden London WC2N 4BE

Hotels Constance (UK) Limited

(Registration number: 05994098)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 6 | 385 | 1,555
Current assets |  |  |
Debtors | 7 | 580,638 | 557,418
Cash at bank and in hand |  | 41,869 | 26,673
|  | 622,507 | 584,091
Creditors: Amounts falling due within one year | 8 | (52,614) | (54,396)
Net current assets |  | 569,893 | 529,695
Total assets less current liabilities |  | 570,278 | 531,250
Provisions for liabilities |  | (760) | (760)
Net assets |  | 569,518 | 530,490
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 569,517 | 530,489
Shareholders' funds |  | 569,518 | 530,490

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 13 March 2026

......................................... J J Vallet Director

Hotels Constance (UK) Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1 | General information

The Company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
One Bartholomew Close,
C/O Broadfield Law UK LLP,
London,
EC1A 7BL
United Kingdom

Principal activity

The principal activity of the Company is to provide PR and Advertising Services in relation to the hotel business.

These financial statements were authorised for issue by the director on 13 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

These financial statements have been prepared on the going concern basis, which assumes that the company will be able to meet its financial obligations as they fall due for payment for the foreseeable future. The company is reliant upon the continued support of its parent undertaking, Constance Hotels Services Ltd, to be able to do this. Constance Hotels Services Ltd has indicated to the directors, that support will be provided as it is required.
In addition, written confirmation has been received from the parent company that it will provide support to the company to meet its liabilities as they fall due for at least the 12 months from the signing of the financial statements.

Turnover recognition

Turnover is recognised under a transfer pricing agreement with the parent company and recognised in the period in which the expense is incurred. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.

Hotels Constance (UK) Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the initial transaction dates.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises 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 income 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 is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible 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

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:

Asset class | Depreciation method and rate
Computer Equipment | 33% straight line

Financial instruments

Classification
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Hotels Constance (UK) Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Creditors

Basic financial liabilities, including trade and other creditors and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Hotels Constance (UK) Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

3 | Significant judgements and key sources of estimation uncertainty

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.

4 | Summary audit opinion

Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 13 March 2026 was Hannah Fowlie, who signed for and on behalf of Bourner Bullock.

5 | Staff numbers

The average number of persons employed by the Company (including the director) during the year, was 3 (2024 - 3).

6 | Tangible assets

| Computer Equipment £ | Total £
Cost or valuation
At 1 January 2025 | 5,890 | 5,890
At 31 December 2025 | 5,890 | 5,890
Depreciation
At 1 January 2025 | 4,335 | 4,335
Charge for the year | 1,170 | 1,170
At 31 December 2025 | 5,505 | 5,505
Carrying amount
At 31 December 2025 | 385 | 385
At 31 December 2024 | 1,555 | 1,555

Hotels Constance (UK) Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

7 | Debtors

Current | 2025 £ | 2024 £
Amounts owed by related parties | 451,211 | 420,752
Prepayments | 95,115 | 101,960
Other debtors | 34,312 | 34,706
| 580,638 | 557,418

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 9,604 | 14,643
Taxation and social security | 23,590 | 19,867
Accruals and deferred income | 6,700 | 7,605
Other creditors | 12,720 | 12,281
| 52,614 | 54,396

9 | Dividends

Final dividends paid

|  | 2025 £ |  | 2024 £
Final dividend of Nil per each Ordinary Share |  | - |  | -

10 | Parent and ultimate parent undertaking

The company's immediate parent is Constance Hotels Services Limited, incorporated in Mauritius.
The ultimate parent is BMH Ltd, incorporated in Mauritius.
The most senior parent entity producing publicly available consolidated financial statements is Constance Hotels Services Limited. These financial statements are available upon request from Registrar of Companies, 1 Cathedrale Square, Jules Koenig St., Port Louis, Mauritius.