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

COMPANY REGISTRATION NUMBER: 05981027

MANOR HOUSE HOTEL LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 October 2025

MANOR HOUSE HOTEL LIMITED

STATEMENT OF FINANCIAL POSITION

31 October 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		414,026	4,584,914

Current assets

Stocks		28,986	34,975
Debtors	7	4,048,828	95,390
Cash at bank and in hand		461,471	373,753
		-------------	----------
		4,539,285	504,118

Creditors: amounts falling due within one year	8	( 1,430,202)		( 1,279,130)
		-------------		-------------
Net current assets/(liabilities)			3,109,083	( 775,012)
			-------------	-------------
Total assets less current liabilities			3,523,109	3,809,902

Creditors: amounts falling due after more than one year	9		( 1,900,000)	( 3,011,552)

Provisions

Taxation including deferred tax	( 285,480)	( 316,338)
	-------------	-------------
Net assets	1,337,629	482,012
	-------------	-------------

MANOR HOUSE HOTEL LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 October 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	10	100	100
Profit and loss account		1,337,529	481,912
		-------------	----------
Shareholders funds		1,337,629	482,012
		-------------	----------

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.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 28 May 2026 , and are signed on behalf of the board by:

A D Middleton

Director

Company registration number: 05981027

MANOR HOUSE HOTEL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 OCTOBER 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 Greenacres, Bank Top Lane, Grindleford, Hope Valley, Derbyshire, S32 2HN.

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 and in sterling, which is the functional currency of the entity.

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. The actual outcome may diverge from these estimates if other assumptions are made, or other conditions arise. There are no key sources of estimation uncertainty.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

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 material 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.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10 years straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

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:

Freehold property	-	2% - 5% Straight line
Plant and machinery	-	15% reducing balance
Fixtures and fittings	-	15% reducing balance
Motor vehicles	-	25% reducing balance

	Equipment	-	6 years straight line

Freehold land is not depreciated.

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. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are valued at the lower of cost and net realisable value, on a first-in-first-out basis, after making due allowance for obsolete and slow moving items. Cost is based on purchase price.

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.

Financial instruments

The company only holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilities of the company and their measurement basis are as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at face value. Financial liabilities - trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 90 (2024: 83 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 November 2024 and 31 October 2025	175,000
	----------
Amortisation
At 1 November 2024 and 31 October 2025	175,000
	----------
Carrying amount
At 31 October 2025	–
	----------
At 31 October 2024	–
	----------

6. Tangible assets

	Freehold property	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£	£
Cost
At 1 Nov 2024	4,715,955	284,974	869,426	100,579	98,364	6,069,298
Additions	73,576	963	57,069	–	5,990	137,598
Disposals	( 4,789,531)	–	–	( 32,999)	–	( 4,822,530)
	-------------	----------	----------	----------	----------	-------------
At 31 Oct 2025	–	285,937	926,495	67,580	104,354	1,384,366
	-------------	----------	----------	----------	----------	-------------
Depreciation
At 1 Nov 2024	573,457	221,474	565,872	48,294	75,287	1,484,384
Charge for the year	32,474	11,763	54,093	12,056	4,349	114,735
Disposals	( 605,931)	–	–	( 22,848)	–	( 628,779)
	-------------	----------	----------	----------	----------	-------------
At 31 Oct 2025	–	233,237	619,965	37,502	79,636	970,340
	-------------	----------	----------	----------	----------	-------------
Carrying amount
At 31 Oct 2025	–	52,700	306,530	30,078	24,718	414,026
	-------------	----------	----------	----------	----------	-------------
At 31 Oct 2024	4,142,498	63,500	303,554	52,285	23,077	4,584,914
	-------------	----------	----------	----------	----------	-------------

On 15 January 2025 the freehold property was transferred to Hotspa Limited for a value of £4.68M .

7. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	3,825,495	–
Other debtors	223,333	95,390
	-------------	---------
	4,048,828	95,390
	-------------	---------

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

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	167,376	142,878
Corporation tax	68,893	18,901
Social security and other taxes	284,031	197,701
Other creditors	909,902	919,650
	-------------	-------------
	1,430,202	1,279,130
	-------------	-------------

Included within other creditors is an amount of £679,272 (2024 - £560,753) in relation to deposits held.

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

	2025	2024
	£	£
Bank loans and overdrafts	–	811,552
Other creditors	1,900,000	2,200,000
	-------------	-------------
	1,900,000	3,011,552
	-------------	-------------

Included within other creditors is an amount of £1,900,000 in relation to preference shares classed as liabilities.

10. Called up share capital

Authorised share capital

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	10,000	10,000	10,000	10,000
Preference shares of £ 1 each	1,900,000	1,900,000	1,900,000	1,900,000
	-------------	-------------	-------------	-------------
	1,910,000	1,910,000	1,910,000	1,910,000
	-------------	-------------	-------------	-------------

Issued, called up and fully paid

2025		2024
No.	£	No.	£

Amounts presented in equity:

Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

Amounts presented in liabilities:

Preference shares of £ 1 each	1,900,000	1,900,000	1,900,000	1,900,000
	-------------	-------------	-------------	-------------

11. Controlling party

The company was under the control of A Middleton in the current and previous year. On 15 January 2025 the parent company became Hotspa Limited though the ultimate controlling party remained A Middleton.