Company Registration No. 15725870 (England and Wales)
Fifty Five Hotel Properties Limited
Financial statements
for the year ended 31 December 2025
Pages for filing with the registrar
Fifty Five Hotel Properties Limited
Contents
Page
Statement of financial position
1
Statement of changes in equity
2
Notes to the financial statements
3 - 7
Fifty Five Hotel Properties Limited
Statement of financial position
As at 31 December 2025
31 December 2025
1
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
4
100
100
Current assets
Debtors
6
8,096,453
3,958,864
Creditors: amounts falling due within one year
7
(8,099,813)
(3,961,984)
Net current liabilities
(3,360)
(3,120)
Net liabilities
(3,260)
(3,020)
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
9
(3,360)
(3,120)
Total equity
(3,260)
(3,020)

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 8 July 2026 and are signed on its behalf by:
Hayden Nadler
Director
Company Registration No. 15725870
Fifty Five Hotel Properties Limited
Statement of changes in equity
For the year ended 31 December 2025
2
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 17 May 2024
-
0
-
0
-
Period ended 31 December 2024:
Loss and total comprehensive income
-
(3,120)
(3,120)
Issue of share capital
8
100
-
100
Balance at 31 December 2024
100
(3,120)
(3,020)
Year ended 31 December 2025:
Loss and total comprehensive income
-
(240)
(240)
Balance at 31 December 2025
100
(3,360)
(3,260)
Fifty Five Hotel Properties Limited
Notes to the financial statements
For the year ended 31 December 2025
3
1
Accounting policies
Company information

Fifty Five Hotel Properties Limited is a private company limited by shares incorporated in England and Wales. The registered office is 71 Queen Victoria Street, London, England, EC4V 4BE.

1.1
Reporting period

The current report period covers the 12 month period from 1 January 2025 to 31 December 2025.

The prior financial period is for a period shorter than 12 months as the company was incorporated on 17 May 2024.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Fifty Five Hotel Properties Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies (continued)
4
Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Fifty Five Hotel Properties Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies (continued)
5
1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Where items recognised in other comprehensive income or equity are chargeable to or deductible for tax purposes, the resulting current or deferred tax expense or income is presented in the same component of comprehensive income or equity as the transaction or other event that resulted in the tax expense or income. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Critical accounting judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
Fifty Five Hotel Properties Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
6
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
100
100
5
Subsidiaries

Details of the company's subsidiaries at 31 December 2025 are as follows:

Name of undertaking
Address
Nature of
Class of
% Held
business
shares held
Direct
Indirect
Fifty Five Farthingstone Limited
(i)
Development of modern luxury hospitality properties
Ordinary
100
-

Registered office addresses (all UK unless otherwise indicated):

(i)
71 Queen Victoria Street, London, EC4V 4BE
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
8,096,453
3,958,864
7
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to parent undertakings
8,096,453
3,958,864
Amounts owed to group undertakings
900
-
Other creditors
2,220
-
0
Accruals and deferred income
240
3,120
8,099,813
3,961,984
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100

The Ordinary shares have attached to them full voting, dividend and capital distribution rights.

Fifty Five Hotel Properties Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
7
9
Profit and loss reserves

The profit and loss reserves represent accumulated profits and losses net of dividends.

10
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Roger Wareham
Statutory Auditors:
Saffery LLP
Date of audit report:
8 July 2026
11
Financial commitments, guarantees and contingent liabilities

The company has, under a cross guarantee, guaranteed the term loan facility provided to Fifty Five Farthingstone Limited, which at 31 December 2025 amounted to £1,144,230 (2024: £676,705) and has granted a fixed and floating charge over its shares and assignment of subordinate debt.

12
Related party transactions

The company has taken advantage of the exemption available in section 1AC.35 of FRS 102 from the requirement to disclose transactions with group companies on the grounds that the company is a wholly owned subsidiary within the group.

13
Ultimate controlling party

The company's immediate and ultimate parent undertaking is Fifty Five Property Holdings LLP, a limited liability partnership registered in England and Wales. The registered office of the LLP is 71 Queen Victoria Street, London, EC4V 4BE.

The ultimate controlling party is considered to be the member's of Fifty Five Property Holdings LLP.

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