Company Registration No. 07079170 (England and Wales)
LANCASHIRE MANOR HOTEL LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 JULY 2025
31 July 2025
PAGES FOR FILING WITH REGISTRAR
PM+M Solutions for Business LLP
Chartered Accountants
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
LANCASHIRE MANOR HOTEL LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 7
LANCASHIRE MANOR HOTEL LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
31 July 2025
28 April 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
93,840
86,258
Current assets
Stocks
23,248
24,414
Debtors
5
1,568,820
1,468,044
Cash at bank and in hand
-
0
104,042
1,592,068
1,596,500
Creditors: amounts falling due within one year
6
(996,516)
(721,112)
Net current assets
595,552
875,388
Total assets less current liabilities
689,392
961,646
Creditors: amounts falling due after more than one year
7
(8,586)
(77,972)
Provisions for liabilities
26,525
(18,851)
Net assets
707,331
864,823
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
707,330
864,822
Total equity
707,331
864,823

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 20 April 2026
Mr M Timmerman
Director
Company registration number 07079170 (England and Wales)
LANCASHIRE MANOR HOTEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

Lancashire Manor Hotel Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Lancashire Manor Hotel, Prescott Road, Pimbo, Wigan, WN8 9QD.

1.1
Reporting period

During the current financial year, the group changed its reporting date from 28 April to 31 July. This change was made to better align the financial reporting cycle with operational and strategic planning timelines.

In accordance with FRS 102 Section 3.3, the company has prepared financial statements for the extended period from 29 April 2024 to 31 July 2025, resulting in a financial year of 1 5 months and 3 days. Comparative figures relate to the previous 12-month period ending 28 April 2024.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. Sales are recognised at the point at which the company has fulfilled its contractual obligations and the risks and rewards attaching to the product, have been transferred to the customer, which is at the point the room is occupied.

Deposits received in respect of Wedding and Conference bookings are recognised at the point when the rooms are occupied for the event.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
10% - 25% straight line
Fixtures and fittings
10% - 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

During the year, the company revised its depreciation policy for plant and equipment and fixtures and fittings. Previously, these assets were depreciated at a fixed rate of 10% per annum on a straight-line basis. The revised policy now applies a range of 10% to 25% per annum on a straight-line basis, depending on the expected useful economic life of individual assets.

LANCASHIRE MANOR HOTEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost 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, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

LANCASHIRE MANOR HOTEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies, 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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

LANCASHIRE MANOR HOTEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
71
65
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Total
£
£
£
Cost
At 29 April 2024
108,858
82,063
190,921
Additions
5,085
28,134
33,219
At 31 July 2025
113,943
110,197
224,140
Depreciation and impairment
At 29 April 2024
63,131
41,532
104,663
Depreciation charged in the period
10,595
15,042
25,637
At 31 July 2025
73,726
56,574
130,300
Carrying amount
At 31 July 2025
40,217
53,623
93,840
At 28 April 2024
45,727
40,531
86,258
LANCASHIRE MANOR HOTEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
- 6 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
61,396
70,415
Corporation tax recoverable
1,177
-
0
Amounts owed by group undertakings
1,438,890
1,338,331
Other debtors
67,357
59,298
1,568,820
1,468,044

Amounts owed by group undertakings are interest free and repayable on demand.

6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
271,000
43,401
Trade creditors
145,141
137,929
Corporation tax
-
0
17,712
Other taxation and social security
131,149
274,014
Other creditors
449,226
248,056
996,516
721,112

In October 2020 the company entered into a bank loan of £250,000 as part of the CBILS. It is subject to interest of 1.69% over base rate and the final repayment date is September 2026. The bank loan is secured by a debenture over all assets of the company.

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
8,586
77,972

In October 2020 the company entered into a bank loan of £250,000 as part of the CBILS. It is subject to interest of 1.69% over base rate and the final repayment date is September 2026. The bank loan is secured by a debenture over all assets of the company.

8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

LANCASHIRE MANOR HOTEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
8
Audit report information
(Continued)
- 7 -
Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 July 2025 and of its loss for the period then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Christopher Johnson FCA
Statutory Auditor:
PM+M Solutions for Business LLP
Date of audit report:
20 April 2026
9
Parent company

The parent company of Lancashire Manor Hotel Limited is Double Dutch Hotels Limited and its registered office is West Lancs Technology Management Centre, White Moss Business Park, Moss Lane View, Skelmersdale, WN8 9TN.

The smallest and largest group in which the company is consolidated in is Double Dutch Hotels Limited

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