Company registration number 09022412 (England and Wales)
Hilton Brook House Holdings Limited
Unaudited Financial Statements
For the year ended 31 October 2025
Hilton Brook House Holdings Limited
Company information
Directors
Mr C W Jones
Mr M J J Jones
Company number
09022412
Registered office
Hilton Brook House
Hilton
Nr Bridgnorth
Shropshire
England
WV15 5PE
Accountants
DJH Halesowen Limited
Church Court
Stourbridge Road
Halesowen
West Midlands
B63 3TT
Hilton Brook House Holdings Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
Hilton Brook House Holdings Limited
Statement Of Financial Position
As at 31 October 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
884,695
888,537
Investments
4
2
2
884,697
888,539
Current assets
Debtors
5
5,901
9,814
Cash at bank and in hand
174,957
137,199
180,858
147,013
Creditors: amounts falling due within one year
6
(370,486)
(335,622)
Net current liabilities
(189,628)
(188,609)
Total assets less current liabilities
695,069
699,930
Creditors: amounts falling due after more than one year
7
(35,300)
(63,325)
Provisions for liabilities
(123,800)
(124,750)
Net assets
535,969
511,855
Capital and reserves
Called up share capital
3
3
Fair value reserve
8
353,268
353,268
Retained earnings
182,698
158,584
Total equity
535,969
511,855
Hilton Brook House Holdings Limited
Statement Of Financial Position (continued)
As at 31 October 2025
31 October 2025
- 2 -

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

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 income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 July 2026 and are signed on its behalf by:
Mr M J J Jones
Director
Company registration number 09022412 (England and Wales)
Hilton Brook House Holdings Limited
Notes to the financial statements
For the year ended 31 October 2025
- 3 -
1
Accounting policies
Company information

Hilton Brook House Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Hilton Brook House, Hilton, Nr Bridgnorth, Shropshire, England, WV15 5PE.

1.1
Basis of preparation

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.4
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:

Freehold land and buildings
not provided
Plant and equipment
15% reducing balance
Fixtures and fittings
15% reducing balance
Computers
15% reducing balance

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.

1.5
Fixed asset investments

Investments in subsidiary undertakings are costs recognised at cost.

1.6
Taxation

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

Hilton Brook House Holdings Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
1
Accounting policies
(Continued)
- 4 -
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. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. 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.

1.7
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.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

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

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Hilton Brook House Holdings Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
3
Tangible fixed assets
(Continued)
- 5 -
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
Cost or valuation
At 1 November 2024
860,566
16,574
45,286
3,246
925,672
Additions
-
0
-
0
-
0
416
416
At 31 October 2025
860,566
16,574
45,286
3,662
926,088
Depreciation and impairment
At 1 November 2024
-
0
7,981
26,638
2,516
37,135
Depreciation charged in the year
-
0
1,290
2,796
172
4,258
At 31 October 2025
-
0
9,271
29,434
2,688
41,393
Carrying amount
At 31 October 2025
860,566
7,303
15,852
974
884,695
At 31 October 2024
860,566
8,593
18,648
730
888,537

Freehold land and buildings were valued on an open market basis on 1 November 2015 by Pinders.

The following assets are carried at valuation. If the assets were measured using the cost model, the carrying amounts would be as follows:

Freehold land and buildings
2025
2024
£
£
Cost
343,792
343,792
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
2
2
Hilton Brook House Holdings Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
- 6 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
4,167
4,167
Other debtors
1,734
5,647
5,901
9,814
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
17,755
10,255
Amounts owed to group undertakings
51,820
27,444
Taxation and social security
3,287
1,998
Other creditors
297,624
295,925
370,486
335,622
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
35,300
45,825
Other creditors
-
0
17,500
35,300
63,325
Creditors which fall due after five years are payable as follows:
Payable by instalments
-
4,807
8
Fair value reserve
2025
2024
£
£
At the beginning and end of the year
353,268
353,268
9
Related party transactions

The balance due to the directors at the year end was £275,626 (2024: £275,625).

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