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Registered number: 02946395 ASTON HOTELS LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 23 MAY 2025
ASTON HOTELS LIMITED REGISTERED NUMBER: 02946395 STATEMENT OF FINANCIAL POSITION AS AT 23 MAY 2025
|  | 23 May |  | 31 December
|  | 2025 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,523,684 |  | 2,587,121
Current assets |  |  |  |  |
Stocks |  | 10,112 |  | 7,100 |
Debtors: amounts falling due within one year | 5 | 187,902 |  | 278,824 |
Cash at bank and in hand |  | 52,462 |  | 158,344 |
|  | 250,476 |  | 444,268 |
Creditors: amounts falling due within one year | 6 | (5,984,867) |  | (5,779,002) |
Net current liabilities |  |  | (5,734,391) |  | (5,334,734)
Total assets less current liabilities |  |  | (3,210,707) |  | (2,747,613)
Creditors: amounts falling due after more than one year | 7 |  | - |  | (10,000)
Net liabilities |  |  | (3,210,707) |  | (2,757,613)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,500,000 |  | 1,500,000
Profit and loss account |  |  | (4,710,707) |  | (4,257,613)
|  |  | (3,210,707) |  | (2,757,613)
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ASTON HOTELS LIMITED REGISTERED NUMBER: 02946395 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 23 MAY 2025 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 statement of income and retained earnings 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 on 5 May 2026.
T Tayeb
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
ASTON HOTELS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 23 MAY 2025
1. | General information
Aston Hotels Limited is a private company limited by shares and incorporated in England. The address of its principal place of business is Newton Park, Coatham Mundeville, Darlington, DL1 3NL. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 company's functional and presentational currency is GBP, rounded to the nearest £1. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company shows net at the balance sheet date of £3,210,707 (2023: £2,757,613). The company has received formal confirmation from its immediate parent, The Hotelier Group Limited, that the company will receive the financial support it requires to enable it to meet its liabilities as they fall due. After reviewing the company's existing funding facilities from the new parent undertaking, forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements. In making their assessment of going concern, the directors have considered information for a period of at least twelve months from the date the financial statements were authorised for issue.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the company has transferred the significant risks and rewards of ownership to the buyer; ∙the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Page 3
ASTON HOTELS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 23 MAY 2025 2.Accounting policies (continued)
| 2.3 | Revenue (continued)
Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Revenue within the company comprises the following: Income from rooms Revenue consists of charges made for occupancy of hotel rooms and is recognised when rooms are occupied and services have been rendered. Income from bars and restaurants Revenue comprises sales of food and drink at the hotel and is recognised as income at the point of sale. Income from hires Revenues from hiring of meeting rooms, conference facilities and provision of catering services for events are recognised at the point of event date.
| 2.4 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure. During the year the company received employee based government grants and benefited from the business rates holiday applicable to hospitality businesses.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 4
ASTON HOTELS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 23 MAY 2025 2.Accounting policies (continued)
| 2.6 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
| 2.7 | 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. Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Buildings | - | 2% straight line
|  |  |  | Plant and machinery | - | 10% straight line
|  |  |  | Fixtures and fittings | - | 10% straight line
|  |  |  | Computer equipment | - | 33% 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.
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.9 | Debtors
Short term debtors are measured at transaction price, less any impairment. Page 5
ASTON HOTELS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 23 MAY 2025 2.Accounting policies (continued)
| 2.10 | Cash and cash equivalents
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.
3. | Employees
| The average monthly number of employees, including directors, during the period was 36 (2023 - 35).
4. | Tangible fixed assets
|  | Land and buildings | Plant and machinery | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost |  |  |  |  |
| At 1 January 2024 | 3,216,873 | 94,320 | 1,739,141 | 128,508 | 5,178,842
| Additions | 10,165 | 42,355 | - | 7,000 | 59,520
| At 23 May 2025 | 3,227,038 | 136,675 | 1,739,141 | 135,508 | 5,238,362
| Depreciation |  |  |  |  |
| At 1 January 2024 | 740,140 | 57,590 | 1,672,004 | 121,987 | 2,591,721
| Charge for the period on owned assets | 73,332 | 17,170 | 28,156 | 4,299 | 122,957
| At 23 May 2025 | 813,472 | 74,760 | 1,700,160 | 126,286 | 2,714,678
| Net book value |  |  |  |  |
| At 23 May 2025 | 2,413,566 | 61,915 | 38,981 | 9,222 | 2,523,684
| At 31 December 2023 | 2,476,733 | 36,730 | 67,137 | 6,521 | 2,587,121
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ASTON HOTELS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 23 MAY 2025
5. | Debtors
|  |  |  |  | 23 May | 31 December
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Trade debtors | 121,295 | 126,711
| Amounts owed by group undertakings | - | 7,133
| Other debtors | 50,327 | 122,141
| Prepayments | 16,280 | 22,839
|  | 187,902 | 278,824
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 23 May | 31 December
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Trade creditors | 138,533 | 225,611
| Amounts owed to group undertakings | 5,691,427 | 4,136,446
| Other taxation and social security | 8,319 | 562,807
| Other creditors | 14,459 | 1,990
| Accruals and deferred income | 132,129 | 852,148
|  | 5,984,867 | 5,779,002
| Secured liabilities Included in amounts owed to group undertakings are loans of £5,691,427 (2023: £4,136,446) which are secured over the assets of the company and bears an interest rate of 7.25% (2023: 7.25%) per annum.
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 23 May | 31 December
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Deferred income | - | 10,000
Page 7
ASTON HOTELS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 23 MAY 2025
8. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions totalling £Nil (2023: £1,990) were payable to the fund at the balance sheet date and are included in creditors.
9. | Related party transactions
| The company has taken advantage of the exemption in FRS 102 from the requirement to disclose transactions with group companies on the grounds that the company is a wholly owned subsidiary.
10. | Controlling party
At the balance sheet date the immediate parent company is The Hotelier Group Limited. Consolidated financial statements are prepared by the ultimate parent company FS JV License Limited, whose registered office is 40 Oxford Road, High Wycombe, Buckinghamshire, HP11 2EE. After the reporting date the 100% of the ordinary share capital of the company was purchased by TKS Hotels (Darlington) Limited, which became the immediate parent undertaking. The ultimate parent undertaking for the company after the reporting date became TKS Holdings Darlington Limited.
11. | Auditors' information
The auditors' report on the financial statements for the period ended 23 May 2025 was unqualified. The audit report was signed on 12 May 2026 by Ankit Shah (Senior Statutory Auditor) on behalf of Nyman Libson Paul LLP.
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