Company No: 09219458 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	10,277		12,090
		10,277		12,090
Current assets
Stocks		4,115		4,385
Debtors	4	1,129,382		1,093,977
Cash at bank and in hand		557,587		540,009
		1,691,084		1,638,371
Creditors: amounts falling due within one year	5	( 130,003)		( 146,061)
Net current assets		1,561,081		1,492,310
Total assets less current liabilities		1,571,358		1,504,400
Creditors: amounts falling due after more than one year	6	0		( 6,581)
Provision for liabilities	7	( 2,570)		( 3,023)
Net assets		1,568,788		1,494,796
Capital and reserves
Called-up share capital		100		100
Profit and loss account		1,568,688		1,494,696
Total shareholder's funds		1,568,788		1,494,796

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has 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 Haddon House Hotel Limited (registered number: 09219458) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

P W Loud Director

13 July 2026

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

Haddon House 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 Wadebridge House 16 Wadebridge Square, Poundbury, Dorchester, DT1 3AQ, 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 Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover 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.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Employee benefits

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

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

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

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.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

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, other than investment property and freehold land, 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:

Plant and machinery etc.

15 % reducing balance

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.

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.

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 creditors: amounts falling due within one year.

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

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	24		22

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2025	30,651		30,651
At 31 March 2026	30,651		30,651
Accumulated depreciation
At 01 April 2025	18,561		18,561
Charge for the financial year	1,813		1,813
At 31 March 2026	20,374		20,374
Net book value
At 31 March 2026	10,277		10,277
At 31 March 2025	12,090		12,090

4. Debtors

	2026		2025
	£		£
Amounts owed by connected companies	1,124,872		1,089,272
Other debtors	4,510		4,705
	1,129,382		1,093,977

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	7,016		10,648
Taxation and social security	43,253		55,516
Other creditors	79,734		79,897
	130,003		146,061

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

	2026		2025
	£		£
Bank loans	0		6,581

There are no amounts included above in respect of which any security has been given by the small entity.

7. Deferred tax

	2026		2025
	£		£
At the beginning of financial year	( 3,023)		( 2,115)
Credited/(charged) to the Profit and Loss Account	453		( 908)
At the end of financial year	( 2,570)		( 3,023)

8. Financial commitments

Other financial commitments

A fixed and floating charge has been provided to National Westminster Bank Plc over all the property or undertaking of the company. This is an extention of the security held by the bank over the property from which the company trades, but is not owned by the company.

9. Related party transactions

**Transactions with related parties**
At the balance sheet date the company was owed £1,121,413 (2025: £1,085,813) by PWL Holdings Limited, a company under common control. The loan is interest free and repayable on demand.

At the balance sheet date the company was owed £3,459 (2025: £3,459) by Woldhurst Limited, a company under common control. The loan is interest free and repayable on demand.

The company operates the business of a hotel which is personally owned by a director. No rent is charged by the director to the company.