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Registered number: 06500752 ELLENBOROUGH PARK LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
ELLENBOROUGH PARK LIMITED
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 7
ELLENBOROUGH PARK LIMITED REGISTERED NUMBER:06500752
STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 531,949 |  | 637,631
Current assets |  |  |  |  |
Stocks |  | 56,687 |  | 69,131 |
Debtors: amounts falling due within one year | 5 | 277,531 |  | 591,885 |
Cash at bank and in hand |  | 2,396,249 |  | 1,796,951 |
|  | 2,730,467 |  | 2,457,967 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (2,440,523) |  | (2,014,270) |
Total assets less current liabilities |  |  | 821,893 |  | 1,081,328
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 |  | (107,327) |  | (36,959)
Net assets |  |  | 714,566 |  | 1,044,369
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 3,501,000 |  | 3,501,000
Profit and loss account |  |  | (2,786,434) |  | (2,456,631)
|  |  | 714,566 |  | 1,044,369
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 June 2026.
H Mackenzie- Smith
Director
The notes on pages 2 to 7 form part of these financial statements. Page 1
ELLENBOROUGH PARK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Ellenborough Park Limited is a private limited liability company registered in England and Wales. Its registered office address and principal place of business is at 2nd Floor Connaught House, 1-3 Mount Street, London, W1K 3NB. The principal activity of the company is that of a hotel operator. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover consists mainly of room rentals, conferences and banqueting, and food and beverage sales. Revenue is recognised when rooms are occupied, conferences and banqueting events take place, and food and beverages are sold.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.4 | Pensions
The Company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds. Page 2
ELLENBOROUGH PARK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives on the following basis:
|  |  |  | Plant and machinery | - | 30% | Straight line
|  |  |  | Motor vehicles | - | 25% | Reducing balance
|  |  |  | Office equipment | - | 25% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
ELLENBOROUGH PARK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.8 | Holiday pay accrual
A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the reporting date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the reporting date.
| 2.9 | Basic financial instruments
The company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, and loans from related parties. Trade debtors and other debtors are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors. Cash at bank and in hand comprise cash balances and call deposits.
3. | Employees
| The average monthly number of employees, including directors, during the year was 173 (2024 - 168).
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ELLENBOROUGH PARK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Plant and machinery | Office equipment | Motor vehicles | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 July 2024 | 1,261,334 | 418,007 | 37,000 | 1,716,341
| Additions | 267,308 | - | - | 267,308
| Disposals | (307,601) | (255,135) | - | (562,736)
| Transfers between classes | (29,990) | 29,990 | - | -
| At 30 June 2025 | 1,191,051 | 192,862 | 37,000 | 1,420,913
| Depreciation |  |  |  |
| At 1 July 2024 | 781,743 | 280,346 | 16,621 | 1,078,710
| Charge for the year on owned assets | 320,506 | 47,389 | 5,095 | 372,990
| Disposals | (307,601) | (255,135) | - | (562,736)
| Transfers between classes | (9,432) | 9,432 | - | -
| At 30 June 2025 | 785,216 | 82,032 | 21,716 | 888,964
| Net book value |  |  |  |
| At 30 June 2025 | 405,835 | 110,830 | 15,284 | 531,949
| At 30 June 2024 | 479,591 | 137,661 | 20,379 | 637,631
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 36,910 | 455,086
| Other debtors | 64,821 | 800
| Prepayments and accrued income | 175,800 | 135,999
|  | 277,531 | 591,885
Page 5
ELLENBOROUGH PARK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 506,601 | 293,548
| Amounts owed to group undertakings | 425,006 | 465,007
| Taxation and social security | 202,920 | 243,256
| Other creditors | 237,189 | 234,991
| Accruals and deferred income | 1,068,807 | 777,468
|  | 2,440,523 | 2,014,270
7. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 36,959
| Charged to profit or loss | 70,368
| At end of year | 107,327
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 107,327 | 36,959
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 3,501,000 Ordinary shares of £1 each | 3,501,000 | 3,501,000
9. | Pension commitments
The company contributes to a a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £41,127 (2024 - £35,864). Contributions totalling £4,520 (2024 - £nil) were payable to the fund at the reporting date and are included in creditors. Page 6
ELLENBOROUGH PARK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
10. | Controlling party
The immediate parent undertaking is Shetland Hotels Limited, a company incorporated in England and Wales. The ultimate parent undertaking is Ellenborough Holdings Limited, a company registered in England and Wales, whose registered office is 2nd Floor, Connaught House, 1-3 Mount Street, London W1K 3NB. Following a group reorganisation on 30 June 2025, there was a change in ownership of Shetland Hotels Limited and the ultimate parent undertaking changed from Metropolitan Estates Inc to Ellenborough Holdings Limited.
11. | Auditors' information
The auditors' report on the financial statements for the year ended 30 June 2025 was unqualified. The audit report was signed on 23 June 2026 by Martyn Atkinson FCA (Senior Statutory Auditor) on behalf of Sopher + Co LLP.
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