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

COMPANY REGISTRATION NUMBER: 04187670

Abbots Barton Hotel Limited

Filleted Financial Statements

31 August 2025

Abbots Barton Hotel Limited

Statement of Financial Position

31 August 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	1,026,487	1,007,179

Current assets

Stocks		9,972	8,878
Debtors	6	1,576,692	3,062,113
Cash at bank and in hand		121,549	83,642
		------------	------------
		1,708,213	3,154,633

Creditors: amounts falling due within one year	7	821,710	2,643,334
		------------	------------
Net current assets		886,503	511,299
		------------	------------
Total assets less current liabilities		1,912,990	1,518,478

Provisions	59,185	80,019
	------------	------------
Net assets	1,853,805	1,438,459
	------------	------------

Capital and reserves

Called up share capital	2	2
Profit and loss account	1,853,803	1,438,457
	------------	------------
Shareholders funds	1,853,805	1,438,459
	------------	------------

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.

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: 04187670

Abbots Barton Hotel 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 3-5 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 Ltd includes equivalent disclosures for the entity in its consolidated financial statements prepared in accordance with UK GAAP.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Provision for stock is made based on the age of stock and sales forecasts in order to assess whether the stock is slow moving. The stock is reviewed regularly and, based on the age of the stock, saleability and an assessment of recoverable value, a provision is made. Bad debt provisions are made where the assessment of full recoverability of a debt is deemed to be uncertain. This is based on an assessment of each debtor, including the age of the debt, the contractual status of the customer, the length of the trading relationship and the trading status of the debtor. At the reporting date, management are required to review whether Tangible fixed assets have suffered an impairment loss. This is where the recoverable amount is lower than the carrying value. The recoverable amount is determined as the higher of fair value less costs to sell and value in use. Management are required to estimate the future cash flows arising from the asset to calculate its value in use these forecasts amount to a significant estimate by management.

Revenue recognition

Turnover represents amounts receivable in respect of the provision of hotel accommodation, conference facilities and meals during the year, excluding value added tax. Income for accommodation is recognised on a daily basis of the customers use of the hotel. Income relating to conference facilities is recognised on an invoice basis issued after the end of the use of the facility. Food and beverage income is recognised at the point of sale to the customer.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised the reporting period. Tax is recognised profit or loss, except to the extent that relates to items recognised in other comprehensive uncompromisingly in equity. In this case, tax is recognised in other comprehensive uncompromisingly 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.

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:

Leasehold property improvements	-	10% straight line
Plant and machinery	-	20% straight line
Fixtures and fittings	-	20% straight line
Equipment	-	20% straight line

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.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

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 agreements 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.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 20 (2024: 15 ).

5. Tangible assets

	Leasehold property improvements	Assets under construction	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£	£	£
Cost
At 1 Sep 2024	119,860	608,757	144,828	710,621	54,083	1,638,149
Additions	–	106,702	–	–	–	106,702
	---------	---------	---------	---------	--------	------------
At 31 Aug 2025	119,860	715,459	144,828	710,621	54,083	1,744,851
	---------	---------	---------	---------	--------	------------
Depreciation
At 1 Sep 2024	39,465	–	133,641	409,974	47,890	630,970
Charge for the year	8,353	–	3,782	73,450	1,809	87,394
	---------	---------	---------	---------	--------	------------
At 31 Aug 2025	47,818	–	137,423	483,424	49,699	718,364
	---------	---------	---------	---------	--------	------------
Carrying amount
At 31 Aug 2025	72,042	715,459	7,405	227,197	4,384	1,026,487
	---------	---------	---------	---------	--------	------------
At 31 Aug 2024	80,395	608,757	11,187	300,647	6,193	1,007,179
	---------	---------	---------	---------	--------	------------

6. Debtors

	2025	2024
	£	£
Trade debtors	67	–
Amounts owed by group undertakings and undertakings in which the company has a participating interest	1,564,927	2,979,268
Other debtors	11,698	82,845
	------------	------------
	1,576,692	3,062,113
	------------	------------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	84,270	82,345
Amounts owed to group undertakings and undertakings in which the company has a participating interest	459,244	2,049,402
Corporation tax	125,246	–
Social security and other taxes	97,276	5,048
Other creditors	55,674	506,539
	---------	------------
	821,710	2,643,334
	---------	------------

8. 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 Limited and all related entities in the Castlewood Hotels Holding Limited Group.

9. 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 .

10. Related party transactions

At the year end the company owed the Directors £60 (2024: £nil).

11. Controlling party

Abbots Barton Hotel Holdings Limited (company number: 03160745) is the immediate parent company. Castlewood Hotels Holding Limited (company number: 11172745) is the ultimate 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.