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Registered number: 14430066
ECO OTEL LTD
Unaudited Financial Statements
For The Year Ended 31 October 2025
Katz Cunningham Ltd
ECO OTEL LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
ECO OTEL LTD
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 14430066

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 113,750 |  | 123,624
|  |  | 113,750 |  | 123,624
CURRENT ASSETS
Debtors | 5 | 3,327 |  | 2,558 |
Cash at bank and in hand |  | 16,879 |  | 22,014 |
|  | 20,206 |  | 24,572 |
Creditors: Amounts Falling Due Within One Year | 6 | (10,587 ) |  | (39,852 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 9,619 |  | (15,280 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 123,369 |  | 108,344
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (158,187 ) |  | (120,000 )
NET LIABILITIES |  |  | (34,818 ) |  | (11,656 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 1
Profit and Loss Account |  |  | (34,918 ) |  | (11,657 )
SHAREHOLDERS' FUNDS |  |  | (34,818) |  | (11,656)

Page 1
Page 2
ECO OTEL LTD
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Andreas Sparsis Director
08/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
ECO OTEL LTD
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
ECO OTEL LTD is a private company, limited by shares, incorporated in England & Wales, registered number 14430066 . The registered office is 1 Dukes Passage, Brighton, BN1 1BS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Significant judgements and estimations
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.
2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | over the useful life
Fixtures & Fittings | over the useful life

2.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
Page 3
Page 4
ECO OTEL LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.7. Financial Instruments
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 balance sheet 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.
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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: )
3 -
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 November 2024 | 117,171 | 38,705 | 155,876
Additions | 1,772 | 5,404 | 7,176
As at 31 October 2025 | 118,943 | 44,109 | 163,052
Depreciation
As at 1 November 2024 | 20,454 | 11,798 | 32,252
Provided during the period | 10,500 | 6,550 | 17,050
As at 31 October 2025 | 30,954 | 18,348 | 49,302
Net Book Value
As at 31 October 2025 | 87,989 | 25,761 | 113,750
As at 1 November 2024 | 96,717 | 26,907 | 123,624

Page 4
Page 5
ECO OTEL LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 398
Amounts owed by group undertakings | 2,160 |  | -
Other debtors | 1,167 |  | 2,160
| 3,327 |  | 2,558

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,714 |  | 78
Other creditors | 6,406 |  | 35,929
Taxation and social security | 2,467 |  | 3,845
| 10,587 |  | 39,852

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 158,187 |  | 120,000

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 1

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