REGISTERED NUMBER: 00886055 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st October 2025

for

Amberley Hotel Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

9

DIRECTORS:

Mr J C Price

Mrs A M Price

Mr S A De Ruiter

SECRETARY:

Mr S A De Ruiter

REGISTERED OFFICE:

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

REGISTERED NUMBER:

00886055 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

-

-

Investment property

5

1,000,000

1,000,000

1,000,000

1,000,000

CURRENT ASSETS

Debtors

6

731

81

Cash at bank

7,700

48

8,431

129

CREDITORS

Amounts falling due within one year

7

58,748

64,903

NET CURRENT LIABILITIES

(50,317

)

(64,774

)

TOTAL ASSETS LESS CURRENT LIABILITIES

949,683

935,226

PROVISIONS FOR LIABILITIES

171,463

153,747

NET ASSETS

778,220

781,479

CAPITAL AND RESERVES

Called up share capital

9

9,984

9,984

Fair value reserve

10

736,549

736,509

Retained earnings

10

31,687

34,986

SHAREHOLDERS' FUNDS

778,220

781,479

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26th May 2026 and were signed on its behalf by:

Mr J C Price - Director

1.	STATUTORY INFORMATION

Amberley Hotel Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The financial statements are presented in sterling (£), which is the functional currency of the company.

Turnover

Turnover represents rents received, excluding value added tax.

Rental income from operating leases is recognised on a straight line basis over the term on the lease. The minimum amount receivable under such leases is recognised but is subject to a turnover test of tenants which may result in increased earnings.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Cash & cash equivalents

Cash and cash equivalents consist solely of the balance held in the company's bank current account. Cash is defined as cash on hand and demand deposits, while cash equivalents are short term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. The company does not hold any short term investments and does not operate an overdraft facility.

Critical judgements & estimation uncertainty

In the application of the Company's accounting policies, which are described in note 1, the director is required to make judgements, estimates and assumptions about the carrying amounts 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 financial period in which the estimate is revised if the revision affects only that financial period, or in the financial period of the revision and future financial periods if the revision affects both current and future financial periods.

Leases policy

The company had no operating lease commitments at the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st November 2024

and 31st October 2025

649

DEPRECIATION

At 1st November 2024

and 31st October 2025

649

NET BOOK VALUE

At 31st October 2025

-

At 31st October 2024

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st November 2024

and 31st October 2025

1,000,000

NET BOOK VALUE

At 31st October 2025

1,000,000

At 31st October 2024

1,000,000

Fair value at 31st October 2025 is represented by:

£

Valuation in 1996

258,012

Valuation in 2011

250,000

Valuation in 2013

150,000

Valuation in 2015

100,000

Valuation in 2021

150,000

Cost

91,988

1,000,000

If the investment property had not been revalued it would have been included at the following historical cost:

31.10.25

31.10.24

£

£

Cost

91,988

91,988

Investment property was valued on an open market basis on 31st October 2025 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

-

81

VAT

731

-

731

81

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other loans

2,500

-

Trade creditors

-

58

Tax

6,257

6,387

Social security and other taxes

-

100

VAT

-

1,866

Directors' current accounts

48,531

55,102

Accrued expenses

1,460

1,390

58,748

64,903

8.	FINANCIAL INSTRUMENTS

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.Trade debtors, other debtors, cash and bank balances are initially measured at transaction price. They are subsequently measured at amortised cost, using the effective interest method, except where amounts fall due within one year, in which case they remain at the transaction price as discounting is not required for short term balances

Where payment terms extend beyond normal business terms, or the arrangement includes a financing element, the financial asset is measured at the present value of future cash flows, discounted at a market rate of interest.

Trade creditors, loans and accruals are initially recognised at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction, in which case liabilities are measured at the present value of future payments discounted at a market rate of interest.

Financial assets measured at cost or amortised cost are assessed for impairment at the reporting date. Any impairment loss is recognised in the profit and loss account. Reversals of impairment are recognised immediately when the estimated recoverable amount increases, provided the revised carrying value does not exceed the original carrying amount had no impairment occurred.

Financial assets and financial liabilities are only offset when the company has a legally enforceable right to set off the recognised amounts and intends to settle on a net basis or to realise the asset and settle the liability simultaneously

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

4,992

Ordinary

£1

4,992

4,992

2,995

Ordinary A

£1

2,995

2,995

1,997

Ordinary B

£1

1,997

1,997

9,984

9,984

10.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1st November 2024

34,986

736,509

771,495

Profit for the year

9,058

9,058

Dividends

(12,317

)

(12,317

)

Assets revalued in period

(40

)

40

-

At 31st October 2025

31,687

736,549

768,236

11.	CONTINGENT LIABILITIES

The company is reliant on the support of its director and shareholders and having made appropriate enquiries, the director has considered the future cashflow of the company and is not aware of any reason why the company will not be able to meet its liabilities as they fall due for the foreseeable future. As a result the director has continued to adopt the going concern basis.

12.	RELATED PARTY DISCLOSURES

The company has a director's loan account with the directors, who are also the controlling party of the company. The balance is unsecured, interest free and repayable on demand. No guarantees have been given in respect of this balance.

13.	FUNCTIONAL AND PRESENTATION CURRENCY

The financial statements are presented in £ sterling, which is the company's functional and presentation currency.

14.	GOING CONCERN

The company is reliant on the support of its director and shareholders and having made appropriate enquiries, the director has considered the future cashflow of the company and is not aware of any reason why the company will not be able to meet its liabilities as they fall due for the foreseeable future. As a result the director has continued to adopt the going concern basis.

15.	EVENTS AFTER THE REPORTING DATE

There were no post balance sheet events.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Amberley Hotel Company Limited for the year ended 31st October 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Amberley Hotel Company Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Amberley Hotel Company Limited and state those matters that we have agreed to state to the Board of Directors of Amberley Hotel Company Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Amberley Hotel Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Amberley Hotel Company Limited. You consider that Amberley Hotel Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Amberley Hotel Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

26th May 2026