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Registered number: 13306712 HOH YORK STREET LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
HOH YORK STREET LIMITED REGISTERED NUMBER: 13306712 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 11,202,804 |  | 11,857,886
|  |  | 11,202,804 |  | 11,857,886
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 937,420 |  | 402,177 |
Cash at bank and in hand | 6 | 106,127 |  | 300,973 |
|  | 1,043,547 |  | 703,150 |
Creditors: amounts falling due within one year | 7 | (518,267) |  | (395,607) |
Net current assets |  |  | 525,280 |  | 307,543
Total assets less current liabilities |  |  | 11,728,084 |  | 12,165,429
Creditors: amounts falling due after more than one year | 8 |  | (15,553,378) |  | (14,939,571)
Net liabilities |  |  | (3,825,294) |  | (2,774,142)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100,000 |  | 100,000
Profit and loss account |  |  | (3,925,294) |  | (2,874,142)
|  |  | (3,825,294) |  | (2,774,142)
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 July 2026.
Ms N S Hiranandani
Director
The notes on pages 2 to 6 form part of these financial statements. Page 1
HOH YORK STREET LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
HOH York Street Limited is a private company limited by share capital and incorporated in England and Wales. Its registered office is 6 York Street, London W1U 6QD. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The director has reviewed the 12 month forecast of the company and has received confirmation of continued financial support from the parent and other group companies. This information gives the director a reasonable expectation that the company will continue in operational existence for the foreseeable future hence the accounts should be prepared on a going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 2
HOH YORK STREET LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - |  | At fair value
|  |  |  | Plant and machinery | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Investment property
Investment property is carried at fair value determined by external valuers periodically and annually by the Director. The Director takes into consideration the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 3
HOH YORK STREET LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2025 - 1).
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2025 | 11,850,000 | 18,692 | 11,868,692
| Revaluations | (650,000) | - | (650,000)
| At 31 March 2026 | 11,200,000 | 18,692 | 11,218,692
| Depreciation |  |  |
| At 1 April 2025 | - | 10,806 | 10,806
| Charge for the year on owned assets | - | 5,082 | 5,082
| At 31 March 2026 | - | 15,888 | 15,888
| Net book value |  |  |
| At 31 March 2026 | 11,200,000 | 2,804 | 11,202,804
| At 31 March 2025 | 11,850,000 | 7,886 | 11,857,886
| The investment property is a self-contained building. The fair value of the property at year end has been arrived at by the director on the basis of a formal valuation carried out on 6 February 2025 by Knight Frank LLP in accordance with RICS valuation methodology.
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 232,379 | 59,480
| Amounts owed by group undertakings | 80,970 | 80,970
| Other debtors | 530,141 | 216,146
| Prepayments and accrued income | 93,930 | 45,581
|  | 937,420 | 402,177
Page 4
HOH YORK STREET LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 106,127 | 300,973
|  | 106,127 | 300,973
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 57,587 | 142,401
| Other taxation and social security | 14,037 | 6,019
| Accruals and deferred income | 446,643 | 247,187
|  | 518,267 | 395,607
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 7,300,000 | 4,961,740
| Amounts owed to group undertakings | 8,253,378 | 9,977,831
|  | 15,553,378 | 14,939,571
| The following liabilities were secured:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank Loans | 7,300,000 | 4,961,740
|  | 7,300,000 | 4,961,740
| Details of security provided:
The bank loan was secured by the creation and registration of a fixed charge on 18th June 2025 over the company's freehold property known as 4-6 York Street London W1U 6QD. Page 5
HOH YORK STREET LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts falling due 2-5 years |  |
| Bank loans | 7,300,000 | 4,961,740
|  | 7,300,000 | 4,961,740
|  | 7,300,000 | 4,961,740
10. | Related party transactions
| The company has taken advantage of exemption under Financial Reporting Standard 102 section 1A from disclosing related party transactions with other companies that are wholly owned within the group. At the year end date the company was owed £80,970 (2025: £80,970) by companies under common control. At the year end date the company owed £8,253,378 (2025: £9,977,831) to companies under common control. The company's immediate parent is Vintners EC4 (2) Limited, incorporated in the UK.
11. | Auditors' information
The auditors' report on the financial statements for the year ended 31 March 2026 was unqualified. The audit report was signed on 21 July 2026 by Pers Aswani (Senior statutory auditor) on behalf of Pers & Co London LLP.
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