A & O HOSTEL AND HOTEL EDINBURGH LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
A & O HOSTEL AND HOTEL EDINBURGH LTD
COMPANY INFORMATION
Directors
A J Bleeker
O Winter
S Mcgettigan
(Appointed 4 June 2026)
M Harder
(Appointed 11 June 2026)
Company number
13271004 (England and Wales)
Registered office
Rivermead House
7 Lewis Court
Grove Park
Leicester
LE19 1SD
Auditor
Ashworth Moulds
11 Nicholas Street
Burnley
Lancashire
BB11 2AL
Business address
50 Blackfriars Street
Edinburgh
EH1 1NE
A & O HOSTEL AND HOTEL EDINBURGH LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 7
A & O HOSTEL AND HOTEL EDINBURGH LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
8
8
Tangible assets
4
139,257
87,459
139,265
87,467
Current assets
Stocks
17,124
14,604
Debtors
5
1,930,458
383,671
Cash at bank and in hand
323,182
212,744
2,270,764
611,019
Creditors: amounts falling due within one year
6
(2,007,109)
(1,068,552)
Net current assets/(liabilities)
263,655
(457,533)
Net assets/(liabilities)
402,920
(370,066)
Capital and reserves
Called up share capital
7
1
1
Profit and loss reserves
402,919
(370,067)
Total equity
402,920
(370,066)

The notes on pages pages 2 to 7 form an integral part of these financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 30 June 2026 and are signed on its behalf by:
O Winter
Director
Company registration number 13271004 (England and Wales)
A & O HOSTEL AND HOTEL EDINBURGH LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

A & O Hostel and Hotel Edinburgh Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Rivermead House, 7 Lewis Court, Grove Park, Leicester, LE19 1SD.

1.1
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.

1.2
Going concern

The directors have reviewed their expectations of future trading performance, the budgets for 2026 and 2027 and the cash flow forecasts and projections. The directors are satisfied that the company will be able to operate within the level of its facilities and those provided by the parent undertaking for the foreseeable future. After reviewing all areas of the business, together with the principal risks and uncertainties, and taking into account the provision of financial support from the parent company, the directors are satisfied that the financial statements can continue to be prepared on a going concern basis. The cash flow forecast is continuously monitored. true

1.3
Turnover

Revenue is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

Revenue includes rooms revenue and food and beverage sales from the operation of the hostel.

Sale of accommodation

Revenue is recognised when the guests stay. When payment is received at the time of booking, prior to arrival date, a liability for prepaid room purchases is recognised and held on the Balance Sheet.

Sale of food and beverages

Revenue is recognised when the items are purchased. Payment is made on the same day and consequently there are no contract assets or liabilities.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life.

A & O HOSTEL AND HOTEL EDINBURGH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% straight line basis

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.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

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.

A & O HOSTEL AND HOTEL EDINBURGH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.9
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.

A financial instrument is a contract giving rise to a financial asset (such as trade and other debtors, cash and bank balances) or a financial liability (such as trade and other creditors, bank and other loans, hire purchase and lease creditors) or an equity instrument (such as ordinary or preference shares).

Financial instruments are recognised in the company's balance sheet when the company becomes a party to the contractual provisions of the instrument.

All the company's financial instruments are basic financial instruments and are recognised at amortised cost using the effective interest method.

Amortised cost: the original transaction value, less amounts settled, less any adjustment for impairment.

Effective interest method: where a financial instrument falls due more than 12 months after the balance sheet date and is subject to a rate of interest which is below a market rate, the original transaction value is discounted using a market rate of interest to give the net present value of future cash flows.

Derecognition of financial assets

Financial assets cease to be recognised only when the contractual rights to the cash flows expire, or when substantially all the risks and rewards of ownership are transferred to another entity.

Financial liabilities cease to be recognised when and only when the company's obligations are discharged, cancelled, or they expire.

1.10
Taxation

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

Current tax

Taxable profit differs from net profit as reported in the profit and loss account 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.

D eferred 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. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to reserves, in which case the deferred tax is also dealt with in reserves.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

A & O HOSTEL AND HOTEL EDINBURGH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.14
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

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

2025
2024
Number
Number
Total
49
51

There are 2 (2023: 2) appointed directors, not directly employed.

3
Intangible fixed assets
Goodwill
Other intangibles
Total
£
£
£
Cost
At 1 January 2025 and 31 December 2025
1
7
8
Amortisation and impairment
At 1 January 2025 and 31 December 2025
-
0
-
0
-
0
Carrying amount
At 31 December 2025
1
7
8
At 31 December 2024
1
7
8
A & O HOSTEL AND HOTEL EDINBURGH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
4
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 January 2025
131,029
Additions
89,939
At 31 December 2025
220,968
Depreciation and impairment
At 1 January 2025
43,570
Depreciation charged in the year
38,141
At 31 December 2025
81,711
Carrying amount
At 31 December 2025
139,257
At 31 December 2024
87,459
Security

The company has provided security by a fixed and floating charge over its assets, in connection with the funding (loan finance) provided to other group companies.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
358,050
21,558
Amounts owed by group undertakings
1,156,954
49,848
Other debtors
383,585
278,413
Prepayments and accrued income
31,869
33,852
1,930,458
383,671
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
76,516
22,420
Amounts owed to group undertakings
1,499,196
614,202
Taxation and social security
149,276
118,514
Other creditors
25,166
40,383
Accruals and deferred income
256,955
273,033
2,007,109
1,068,552
A & O HOSTEL AND HOTEL EDINBURGH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary share of £1 each
1
1
1
1
8
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 is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Mark Holmes BA(Hons) FCA
Statutory Auditor:
Ashworth Moulds
Date of audit report:
30 June 2026
9
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Within one year
1,110,000
1,110,000
Between two and five years
4,440,000
4,440,000
In over five years
8,787,500
9,897,500
14,337,500
15,447,500
10
Parent company

Alpha Group S.a.r.l. is the parent company of the smallest group for which consolidated financial statements are prepared. Alpha Group S.a.r.l. is incorporated in Luxembourg.

A copy of Alpha Group S.a.r.l.'s financial statements can be obtained from Rue Guillaume Kroll 12E, 1882 Luxembourg.

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