REGISTERED NUMBER: 03615144 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Crest Hotels Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G S Brar

P Singh

SECRETARY:

G S Brar

REGISTERED OFFICE:

Crest Hotels Group

Arnos Manor Hotel

470 Bath Road

Bristol

Somerset

BS4 3HQ

REGISTERED NUMBER:

03615144 (England and Wales)

CURRENT ASSETS

Debtors

4

2,489,508

2,406,079

Cash at bank

20,475

268

2,509,983

2,406,347

CREDITORS

Amounts falling due within one year

5

484,812

158,994

NET CURRENT ASSETS

2,025,171

2,247,353

TOTAL ASSETS LESS CURRENT LIABILITIES

2,025,171

2,247,353

CAPITAL AND RESERVES

Called up share capital

2,098,670

2,098,670

Capital redemption reserve

351,330

351,330

Retained earnings

(424,829

)

(202,647

)

SHAREHOLDERS' FUNDS

2,025,171

2,247,353

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

G S Brar - Director

P Singh - Director

1.	STATUTORY INFORMATION

Crest Hotels Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

The company's principal place of business is 470 Bath Rd, Arnos Vale, Bristol BS4 3HQ.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going Concern

The company is part of the Crest Hotels Group. The financial statements have been prepared on the going concern basis which assumes that the group and company will continue in operational existence for the foreseeable future. The directors have reviewed the working capital requirements of the group and the company for at least 12 months from the anticipated date of signing the financial statements and are satisfied that the group and company will be able to meet its liabilities as they fall due.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual

arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any

contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 7 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

2,308,055

2,246,009

Other debtors

147,110

140,310

VAT

-

19,760

Prepayments and accrued income

34,343

-

2,489,508

2,406,079

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

351

Social security and other taxes

28,250

23,641

VAT

30,442

-

Other loans

107,627

104,499

Other creditors

156,410

23,936

Accrued expenses

162,083

6,567

484,812

158,994

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

David Black (Senior Statutory Auditor)

for and on behalf of Sumer Auditco Limited

7.	PENSION COMMITMENTS

At the year end the company's outstanding pension contributions payable amounted to £1,613 (2024: £1,541)

8.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Within other debtors are loans of £113,360 (2024: £80,200) due from companies outside the group owned by the directors.

In other loan creditors are loans of £Nil (2024: £104,499) due to companies outside the group owned by the directors.

Overall, management and administrative charges expenditure was incurred during the year of £31,200 (2024: £128,000) to these companies.

Within other debtors is a loan of £33,750 (2024: £60,110) due from a company owned by the parents of the directors. Management and administrative charges income was received from this company during the year of £82,200 (2024: £49,250).

9.	ULTIMATE CONTROLLING PARTY

The company is under the control of the directors who are also directors of and own 100% of the share capital of the ultimate parent company Crest Group Limited.

The consolidated financial statements of Crest Group Limited are available from Companies House.