Company No: 05803082 (England and Wales)

Contents

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

DIRECTORS	C Airey
	S Burrows
	H G Sodha

SECRETARY

S Burrows

REGISTERED OFFICE	4 Grove Road
	Bournemouth
	BH1 3AX
	United Kingdom

COMPANY NUMBER

05803082 (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
Intangible assets	3	75,000		100,000
Tangible assets	4	2,549,871		2,644,630
		2,624,871		2,744,630
Current assets
Stocks	5	9,361		11,225
Debtors	6	80,779		66,506
Cash at bank and in hand	7	62,299		87,907
		152,439		165,638
Creditors: amounts falling due within one year	8	( 437,402)		( 524,406)
Net current liabilities		(284,963)		(358,768)
Total assets less current liabilities		2,339,908		2,385,862
Creditors: amounts falling due after more than one year	9	( 2,203,002)		( 2,080,272)
Provision for liabilities	10	( 5,733)		( 10,853)
Net assets		131,173		294,737
Capital and reserves
Called-up share capital	11	102,041		102,041
Profit and loss account		29,132		192,696
Total shareholders' funds		131,173		294,737

For the financial year ending 30 June 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 City Eco Hotel Limited (registered number: 05803082) were approved and authorised for issue by the Board of Directors on 23 June 2026. They were signed on its behalf by:

C Airey 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

City Eco Hotel 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 4 Grove Road, Bournemouth, BH1 3AX, 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.

The functional currency of City Eco Hotel Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The directors have prepared the financial statements on a going concern basis.

The company incurred losses during the year and, at the balance sheet date, had net current liabilities of £285k. The company is reliant on the continued financial support of its directors and related party undertakings.

The directors have confirmed that they will continue support the company as required and will not draw down on their directors' loan accounts.

Turnover

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers. It is recognised upon provision of the goods or service,

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

20 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	50 years straight line
Plant and machinery etc.	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	35		41

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 July 2024	489,994		489,994
At 30 June 2025	489,994		489,994
Accumulated amortisation
At 01 July 2024	389,994		389,994
Charge for the financial year	25,000		25,000
At 30 June 2025	414,994		414,994
Net book value
At 30 June 2025	75,000		75,000
At 30 June 2024	100,000		100,000

4. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 July 2024	3,661,936		925,142		4,587,078
Additions	0		2,558		2,558
At 30 June 2025	3,661,936		927,700		4,589,636
Accumulated depreciation
At 01 July 2024	1,079,182		863,266		1,942,448
Charge for the financial year	73,470		23,847		97,317
At 30 June 2025	1,152,652		887,113		2,039,765
Net book value
At 30 June 2025	2,509,284		40,587		2,549,871
At 30 June 2024	2,582,754		61,876		2,644,630

5. Stocks

	2025		2024
	£		£
Stocks	9,361		11,225

6. Debtors

	2025		2024
	£		£
Other debtors	80,779		66,506

7. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	62,299		87,907

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	57,771		70,336
Trade creditors	118,986		139,645
Other taxation and social security	125,875		116,369
Obligations under finance leases and hire purchase contracts	10,646		10,955
Other creditors	124,124		187,101
	437,402		524,406

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

	2025		2024
	£		£
Bank loans	364,367		351,991
Obligations under finance leases and hire purchase contracts	18,672		29,318
Other creditors	1,819,963		1,698,963
	2,203,002		2,080,272

The bank loan Is secured by a debenture over all assets of the company and by a first legal charge over the leasehold property. The repayment of the directors loans have also been postponed until the loan is repaid.
The hire purchase contracts are secure by the assets to which they relate.

10. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 10,853)		( 10,293)
Credited/(charged) to the Profit and Loss Account	5,120		( 560)
At the end of financial year	( 5,733)		( 10,853)

11. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
50,000 A Ordinary Shares shares of £ 1.00 each	50,000		50,000
52,041 B Ordinary Shares shares of £ 1.00 each	52,041		52,041
	102,041		102,041

12. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2025		2024
	£		£
Within one year	31,536		23,382
Between one and five years	126,144		93,528
After five years	2,065,608		1,607,513
Total future minimum lease payments under non-cancellable operating leases	2,223,288		1,724,423

13. Related party transactions

Other related party transactions

	2025		2024
	£		£
Other Loans	63,504		1,698,963

The above loans are interest free