Company registration number 15562400 (England and Wales)
Georgian Hospitality Group Ltd
Unaudited Financial Statements
For the Period ended 30 September 2025
Georgian Hospitality Group Ltd
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 5
Georgian Hospitality Group Ltd
Statement Of Financial Position
As at 30 September 2025
- 1 -
30 September 2025
31 March 2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
-
0
16,538
Current assets
Debtors
5
643
10,699
Cash at bank and in hand
193
464
836
11,163
Creditors: amounts falling due within one year
6
(1,500)
(98,153)
Net current liabilities
(664)
(86,990)
Net liabilities
(664)
(70,452)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(764)
(70,552)
Total equity
(664)
(70,452)

For the financial Period ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476.

The director acknowledges her 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 director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 30 June 2026
Ms A N Khundadze
Director
Company registration number 15562400 (England and Wales)
Georgian Hospitality Group Ltd
Notes to the financial statements
For the Period ended 30 September 2025
- 2 -
1
Accounting policies
Company information

Georgian Hospitality Group Ltd is a private company limited by shares incorporated in England and Wales. The company's registered number is 15562400 and the registered office address is The Exchange, 5 Bank Street, Bury, United Kingdom, BL9 0DN.

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

1.2
Going concern

A true t the time of approving the financial statements the director is intending to close the company down following the year end. Thus the financial statements have been prepared on a basis other than going concern.

1.3
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:

Leasehold improvements
25% at Reducing Balance Method

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.

The residual values, estimated useful lives and depreciation method of property, plant and equipment are reviewed, and adjusted as appropriate, at each statement of financial position date. The effects of any revision are recognised in the income statement when the change arises.

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.

Georgian Hospitality Group Ltd
Notes to the financial statements (continued)
For the Period ended 30 September 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, 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.

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, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is 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.

The following judgements have the most significant effect on amounts recognised in the financial statements:

Estimating the useful economic life of an asset and the anticipated residual value are considered the key judgement in calculating an appropriate depreciation charge.

Georgian Hospitality Group Ltd
Notes to the financial statements (continued)
For the Period ended 30 September 2025
- 4 -
3
Employees

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

2025
2025
Number
Number
Total
1
1
4
Tangible fixed assets
Land and buildings
£
Cost
At 1 April 2025
19,890
Disposals
(19,890)
At 30 September 2025
-
0
Depreciation and impairment
At 1 April 2025
3,352
Depreciation charged in the Period
2,067
Eliminated in respect of disposals
(5,419)
At 30 September 2025
-
0
Carrying amount
At 30 September 2025
-
0
At 31 March 2025
16,538
5
Debtors
2025
2025
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
-
0
10,000
Other debtors
643
699
643
10,699
Georgian Hospitality Group Ltd
Notes to the financial statements (continued)
For the Period ended 30 September 2025
- 5 -
6
Creditors: amounts falling due within one year
2025
2025
£
£
Trade creditors
-
0
3,099
Amounts owed to group undertakings
-
0
93,704
Other creditors
1,500
1,350
1,500
98,153
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