Company No: 09718169 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	S D Clapperton
	M L Cross
	R J Cross

REGISTERED OFFICE	C/O S&W Partners (Manchester) Limited
	Pall Mall
	1 Pollen Square
	59 King Street
	Manchester
	M2 4PD
	United Kingdom

COMPANY NUMBER

09718169 (England and Wales)

ACCOUNTANT	S&W Partners (Manchester) Limited
	Pall Mall
	1 Pollen Square
	59 King Street
	Manchester
	M2 4PD

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	250,000		250,000
Investments	4	2,150,001		2,150,001
		2,400,001		2,400,001
Current assets
Stocks	5	92,939		89,741
Debtors	6	158,430		168,044
Cash at bank and in hand	7	1,041		522
		252,410		258,307
Creditors: amounts falling due within one year	8	( 9,174)		( 11,100)
Net current assets		243,236		247,207
Total assets less current liabilities		2,643,237		2,647,208
Creditors: amounts falling due after more than one year	9	( 713,529)		( 722,698)
Provision for liabilities	10	( 482,029)		( 482,029)
Net assets		1,447,679		1,442,481
Capital and reserves
Called-up share capital	11	1		1
Revaluation reserve		1,446,087		1,446,087
Profit and loss account		1,591		( 3,607 )
Total shareholders' funds		1,447,679		1,442,481

For the financial year ending 31 August 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 financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of The Luxury Lodge Group Limited (registered number: 09718169) were approved and authorised for issue by the Board of Directors on 29 May 2026. They were signed on its behalf by:

S D Clapperton Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

The Luxury Lodge Group Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O S&W Partners (Manchester) Limited, Pall Mall, 1 Pollen Square, 59 King Street, Manchester, M2 4PD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses.

Any revaluations of tangible fixed assets have been calculated using the revaluation model, being its fair value at the date of revaluation less any subsequent accumulated depreciation in consequent accumulated impairment losses.

Land and buildings

not depreciated

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Investments
Investments in subsidiary undertakings are recognised at cost or valuation.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Tangible assets

	Land and buildings		Total
	£		£
Cost
At 01 September 2024	250,000		250,000
At 31 August 2025	250,000		250,000
Accumulated depreciation
At 01 September 2024	0		0
At 31 August 2025	0		0
Net book value
At 31 August 2025	250,000		250,000
At 31 August 2024	250,000		250,000

The freehold property was valued on an open market basis on 31 August 2025 by the directors. The original cost of the freehold property was £140,009.

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 September 2024	2,150,001
Revaluation	0
At 31 August 2025	2,150,001
Carrying value at 31 August 2025	2,150,001
Carrying value at 31 August 2024	2,150,001

If the investments had not been revalued it would hve been shown at historical cost of £331,876. The investments have been valued by the directors as at 31 August 2025.

5. Stocks

	2025		2024
	£		£
Stocks	92,939		89,741

6. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	154,286		163,900
Other debtors	4,144		4,144
	158,430		168,044

7. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	1,041		522

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	4,356		4,356
Trade creditors	0		4,926
Other creditors	4,818		1,818
	9,174		11,100

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

	2025		2024
	£		£
Bank loans	25,029		30,584
Other creditors	688,500		692,114
	713,529		722,698

10. Provision for liabilities

	2025		2024
	£		£
Deferred tax	482,029		482,029

11. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
4 Ordinary shares of £ 0.25 each	1		1