Abbots Barton Hotel Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03160745

Abbots Barton Hotel Holdings Limited

Filleted Financial Statements

31 August 2025

Abbots Barton Hotel Holdings Limited

Statement of Financial Position

31 August 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	9,379,427	9,379,427
Investments	6	2	2
		------------	------------
		9,379,429	9,379,429

Current assets

Debtors	7	531,239	490,088
Cash at bank and in hand		20,098	–
		---------	---------
		551,337	490,088

Creditors: amounts falling due within one year	8	2,252,552	3,993,942
		------------	------------
Net current liabilities		1,701,215	3,503,854
		------------	------------
Total assets less current liabilities		7,678,214	5,875,575

Creditors: amounts falling due after more than one year	9	2,898,117	944,471

Provisions	1,344,000	1,344,000
	------------	------------
Net assets	3,436,097	3,587,104
	------------	------------

Capital and reserves

Called up share capital	1,000	1,000
Non-distributable profits reserve	5,376,000	5,376,000
Profit and loss account	( 1,940,903)	( 1,789,896)
	------------	------------
Shareholders funds	3,436,097	3,587,104
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Abbots Barton Hotel Holdings Limited

Statement of Financial Position (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 13 May 2026 , and are signed on behalf of the board by:

Mr A Sangiuseppe

Director

Company registration number: 03160745

Abbots Barton Hotel Holdings Limited

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2-6 Earls Avenue, Folkestone, Kent, CT20 2HR, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of Castlewood Hotels Holding Limited. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. (c) Disclosures in respect of share-based payments have not been presented. (d) No disclosure has been given for the aggregate remuneration of key management personnel. These exemptions have been applied on the basis that Castlewood Hotels Holding Limited includes equivalent disclosures for the entity in its consolidated financial statements prepared in accordance with UK GAAP.

Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are 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.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	20% straight line
Fixtures and fittings	-	20% straight line
Equipment	-	20% straight line

Freehold property is carried at fair value at the date of revaluation less any subsequent accumulated impairment losses. No depreciation is charged.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

Investment property is revalued at fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Freehold property	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£	£
Cost
At 1 September 2024 and 31 August 2025	9,379,427	28,736	2,452,136	2,687	11,862,986
	------------	--------	------------	-------	-------------
Depreciation
At 1 September 2024 and 31 August 2025	–	28,736	2,452,136	2,687	2,483,559
	------------	--------	------------	-------	-------------
Carrying amount
At 31 August 2025	9,379,427	–	–	–	9,379,427
	------------	--------	------------	-------	-------------
At 31 August 2024	9,379,427	–	–	–	9,379,427
	------------	--------	------------	-------	-------------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 September 2024 and 31 August 2025	2
	----
Impairment
At 1 September 2024 and 31 August 2025	–
	----

Carrying amount
At 31 August 2025	2
	----
At 31 August 2024	2
	----

This investment relates to a 100% shareholding in subsidiary Abbots Barton Hotel Limited, a UK trading company.

7. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	531,239	490,088
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	77,800	124,006
Amounts owed to group undertakings and undertakings in which the company has a participating interest	2,174,752	3,869,936
	------------	------------
	2,252,552	3,993,942
	------------	------------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	2,898,117	944,471
	------------	---------

There is a legal charge relating to the loan on all assets of Abbots Barton Hotel Limited both present and future, together with any uncalled capital.

10. Other financial commitments

Barclays Bank Plc hold fixed and floating charges over the assets and trade of the company, alongside a cross-company guarantee between Abbots Barton Hotel Holdings Limited and all related entities in the Castlewood Hotels Holding Limited Group.

11. Summary audit opinion

The auditor's report dated 20 May 2026 was unqualified .

The senior statutory auditor was Alexander Baker , for and on behalf of Burgess Hodgson Audit Limited .

12. Controlling party

Castlewood Hotels Holding Limited (company number: 11172745) is the immediate parent company. The registered office address of Castlewood Hotels Holding Limited is 3-5 Earls Avenue, Folkestone, Kent, England, CT20 2HR . There is no one single controlling party of Castlewood Hotels Holding Limited.