REGISTERED NUMBER: 15935555 (England and Wales)

Financial Statements

for the Period 4 September 2024 to 31 December 2025

for

WB Hotel Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Sarno

REGISTERED OFFICE:

135 Kings Road

Brighton

East Sussex

BN1 2HX

REGISTERED NUMBER:

15935555 (England and Wales)

ACCOUNTANTS:

Atkinsons

Chartered Accountants

Palmeira Avenue Mansions

19 Church Road

Hove

East Sussex

BN3 2FA

FIXED ASSETS

Tangible assets

4

33,168

CURRENT ASSETS

Debtors

5

70,348

Cash at bank and in hand

39,578

109,926

CREDITORS

Amounts falling due within one year

6

348,183

NET CURRENT LIABILITIES

(238,257

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(205,089

)

CAPITAL AND RESERVES

Called up share capital

100

Other reserves

(8,472

)

Retained earnings

(196,717

)

(205,089

)

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

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

The director acknowledges his 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 director and authorised for issue on 3 June 2026 and were signed by:

M Sarno - Director

1.	STATUTORY INFORMATION

WB Hotel Ltd 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.

The company owes £272,529 to group and associated companies.

The company is part of a group of language schools and will continue to be supported by group companies.

The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The validity of this assumption depends on the group and associated companies mentioned above not requiring repayment of the loans in the near future. The financial statements do not include any adjustments that would result if these amounts were due for repayment on demand.

The director believes that it is appropriate for the financial statements to be prepared on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the period 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 18 .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

Additions

937

39,751

924

41,612

At 31 December 2025

937

39,751

924

41,612

DEPRECIATION

Charge for period

134

8,065

245

8,444

At 31 December 2025

134

8,065

245

8,444

NET BOOK VALUE

At 31 December 2025

803

31,686

679

33,168

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

33,489

Amounts owed by group undertakings

36,859

70,348

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

5,613

Amounts owed to group undertakings

309,388

Taxation and social security

33,182

348,183

7.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption under FRS 102 1AC.35 whereby particulars need

not be given for related party transactions concluded under normal market conditions, or transactions

entered into between two or more members of a group, provided that any subsidiary which is party to

the transactions is wholly-owned by such a member.

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Languages Plus Limited.

The ultimate controlling party is M Sarno.