REGISTERED NUMBER: 10153902 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Arnos Manor Hotel Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P Singh

G S Brar

REGISTERED OFFICE:

Crest Hotels Group

Arnos Manor Hotel

470 Bath Road

Bristol

Somerset

BS4 3HQ

REGISTERED NUMBER:

10153902 (England and Wales)

FIXED ASSETS

Tangible assets

4

234,806

265,348

CURRENT ASSETS

Stocks

10,117

8,154

Debtors

5

688,532

232,116

Cash at bank and in hand

23,501

130,490

722,150

370,760

CREDITORS

Amounts falling due within one year

6

683,434

286,292

NET CURRENT ASSETS

38,716

84,468

TOTAL ASSETS LESS CURRENT LIABILITIES

273,522

349,816

PROVISIONS FOR LIABILITIES

8

49,194

54,129

NET ASSETS

224,328

295,687

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

224,327

295,686

SHAREHOLDERS' FUNDS

224,328

295,687

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 Statement of Comprehensive Income 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

Arnos Manor Hotel 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.

Turnover

Turnover is recognised when the significant risks and rewards of the goods and services provided are transferred to the buyer, the amount of turnover can be measured reliably and it is probable that the economic benefits associated with the rendering transaction will flow to the company.

Turnover represents the total invoice value, excluding value added tax, of sales made during the year.

Turnover for the company comprises of the following streams:

1) Sale of goods - Turnover from the sale of food and beverages is recognised at the point of sale.

2) Rendering of services - Turnover from room sales and other guest services is recognised when rooms are occupied and as services are provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Fixed assets are stated at cost less depreciation designed to reduce the cost by annual amounts over the estimated useful life of the asset.

All fixed assets are initially recorded at cost. Expenditures incurred after the fixed assets have been put into operation, such as repairs and maintenance and overhaul costs, are normally charged to the profit and loss account in the period in which the costs are incurred. In situations where it can be clearly demonstrated that the expenditures have resulted in an increase in the future economic benefits expected to be obtained from the use of the item of property and equipment beyond its originally assessed standard of performance, the expenditures are capitalised as an additional cost of property and equipment.

Subsequent additions and major components

Subsequent costs are included in the assets carrying amount or recognised as a separate asset, as appropriate, only when it is probable that economic benefits associated with the item will flow to the company and the cost can be measured reliably.

The carrying amount of any replaced component is derecognised. Major components are treated as a separate asset when they have significantly different patterns of consumption of economic benefits and are depreciated separately over its useful life.

Derecognition

Tangible assets are derecognised on disposal or when no future economic benefits are expected. On disposal, the difference between the net disposal proceeds and the carrying amount is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2024 - 41 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

627,663

Additions

44,225

At 31 December 2025

671,888

DEPRECIATION

At 1 January 2025

362,315

Charge for year

74,767

At 31 December 2025

437,082

NET BOOK VALUE

At 31 December 2025

234,806

At 31 December 2024

265,348

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

24,339

4,581

Amounts owed by group undertakings

336,727

40,720

Other debtors

228,260

155,585

VAT

-

12,901

Prepayments and accrued income

99,206

18,329

688,532

232,116

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

76,889

129,010

Corporation tax

-

9,839

Social security and other taxes

26,828

26,996

VAT

57,885

-

Other loans

28,716

-

Other creditors

64,856

82,655

Accrued expenses

428,260

37,792

683,434

286,292

7.	SECURED DEBTS

The company is subject to a fixed and floating charge across all assets including cross guarantees with its immediate parent Crest Hotels (Bristol) Limited where the company is subject to a guarantee in respect of that company's bank loan of £1.5M.

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

49,194

54,129

Deferred

tax

£

Balance at 1 January 2025

54,129

Credit to Income Statement during year

(4,935

)

Balance at 31 December 2025

49,194

Deferred tax is provided at 25% and represents the temporary timing differences between depreciation and capital allowances.

9.	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

10.	PENSION COMMITMENTS

At the year end the company's outstanding pension contributions payable amounted to £2,624 (2024: £2,664)

11.	CONTINGENT LIABILITIES

The company and its immediate parent company are subject to a guarantee in respect of a bank loan of £1.5M to a company outside the group that is owned by the directors.

12.	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 £228,260 (2024: £148,823) owed by companies outside the group that are owned by the directors.

During the year, the company received management charges income of £Nil (2024: £20,000) from a company outside the group owned by the parents of the directors. At the year end, the amount owed to this company was £28,716 (2024: £5,645 debtor) included in creditors.

13.	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.