Caseware UK (AP4) 2025.0.111 2025.0.111 2025-10-31 2025-10-31 53763 false 2024-11-01 false hotel operator 27 27 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08705864 2024-11-01 2025-10-31 08705864 2023-11-01 2024-10-31 08705864 2025-10-31 08705864 2024-10-31 08705864 2023-11-01 08705864 c:Director1 2024-11-01 2025-10-31 08705864 d:Buildings d:LongLeaseholdAssets 2024-11-01 2025-10-31 08705864 d:Buildings d:LongLeaseholdAssets 2025-10-31 08705864 d:Buildings d:LongLeaseholdAssets 2024-10-31 08705864 d:FurnitureFittings 2024-11-01 2025-10-31 08705864 d:FurnitureFittings 2025-10-31 08705864 d:FurnitureFittings 2024-10-31 08705864 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 08705864 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 08705864 d:ComputerEquipment 2024-11-01 2025-10-31 08705864 d:ComputerEquipment 2025-10-31 08705864 d:ComputerEquipment 2024-10-31 08705864 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 08705864 d:ComputerEquipment d:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 08705864 d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 08705864 d:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 08705864 d:Goodwill 2025-10-31 08705864 d:Goodwill 2024-10-31 08705864 d:CurrentFinancialInstruments 2025-10-31 08705864 d:CurrentFinancialInstruments 2024-10-31 08705864 d:Non-currentFinancialInstruments 2025-10-31 08705864 d:Non-currentFinancialInstruments 2024-10-31 08705864 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 08705864 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 08705864 d:Non-currentFinancialInstruments d:AfterOneYear 2025-10-31 08705864 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 08705864 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-10-31 08705864 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-10-31 08705864 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-10-31 08705864 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-10-31 08705864 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-10-31 08705864 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-10-31 08705864 d:ShareCapital 2025-10-31 08705864 d:ShareCapital 2024-10-31 08705864 d:RetainedEarningsAccumulatedLosses 2025-10-31 08705864 d:RetainedEarningsAccumulatedLosses 2024-10-31 08705864 c:OrdinaryShareClass1 2024-11-01 2025-10-31 08705864 c:OrdinaryShareClass1 2025-10-31 08705864 c:FRS102 2024-11-01 2025-10-31 08705864 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08705864 c:FullAccounts 2024-11-01 2025-10-31 08705864 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08705864 d:HirePurchaseContracts d:WithinOneYear 2025-10-31 08705864 d:HirePurchaseContracts d:WithinOneYear 2024-10-31 08705864 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-10-31 08705864 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-10-31 08705864 2 2024-11-01 2025-10-31 08705864 6 2024-11-01 2025-10-31 08705864 d:TaxLossesCarry-forwardsDeferredTax 2025-10-31 08705864 d:TaxLossesCarry-forwardsDeferredTax 2024-10-31 08705864 d:Goodwill d:OwnedIntangibleAssets 2024-11-01 2025-10-31 08705864 e:PoundSterling 2024-11-01 2025-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08705864 FOUR SAINTS HOTELS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
FOUR SAINTS HOTELS LIMITED
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 11
FOUR SAINTS HOTELS LIMITED REGISTERED NUMBER:08705864
STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 50,735 |  | 67,929
Tangible assets | 5 |  | 2,587,346 |  | 2,569,255
Investments | 6 |  | 3,826,420 |  | -
|  |  | 6,464,501 |  | 2,637,184
Current assets |  |  |  |  |
Stocks |  | 14,200 |  | 14,200 |
Debtors: amounts falling due within one year | 7 | 124,275 |  | 159,053 |
Cash at bank and in hand |  | 60,469 |  | 171,159 |
|  | 198,944 |  | 344,412 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 8 | (705,728) |  | (543,545) |
Net current liabilities |  |  | (506,784) |  | (199,133)
Total assets less current liabilities |  |  | 5,957,717 |  | 2,438,051
Creditors: amounts falling due after more than one year | 9 |  | (5,732,486) |  | (2,216,232)
Provisions for liabilities |  |  |  |  |
Deferred tax | 12 |  | (41,364) |  | (22,830)
Net assets |  |  | 183,867 |  | 198,989
Capital and reserves |  |  |  |  |
Called up share capital | 13 |  | 15,000 |  | 15,000
Profit and loss account |  |  | 168,867 |  | 183,989
|  |  | 183,867 |  | 198,989
Page 1
FOUR SAINTS HOTELS LIMITED REGISTERED NUMBER:08705864
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 OCTOBER 2025 The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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 14 July 2026.
S S A Rozek
Director
The notes on pages 3 to 11 form part of these financial statements. Page 2
FOUR SAINTS HOTELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Four Saints Hotels Limited is a private limited liability company registered in England and Wales. Its registered office address is at 14 -15 Gloddaeth Crescent, Brig Y Don Hotel, Llandudno, Gwynedd, LL30 2XS. The company's functional and presentational currency is £ sterling. The principal activity of the company continued to be that of a hotel operator. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 company made a loss for the year and at the reporting date the company has net current liabilities. The controlling party has confirmed that he has the ability and will continue to provide financial support to the company so that it will be able to carry on trading and meet its financial obligations as and when they fall due for at least twelve months from the date the accounts are approved. Therefore the accounts have been prepared under the going concern basis.
| 2.3 | Turnover
Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax. Revenue consists mainly of room rentals and beverage sales. Revenue is recognised when rooms are occupied and beverages are sold.
| 2.4 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.5 | Leased assets: the company as lessee
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Page 3
FOUR SAINTS HOTELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.7 | Intangible assets
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis over 5 years to the Statement of Comprehensive Income over its useful economic life.
| 2.8 | 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. At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. The company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis:
|  |  |  | Long term leasehold property | - | 2% straight line
|  |  |  | Fixtures, fittings and equipment | - | 20% straight line
|  |  |  | Computer equipment | - | 25% straight line
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 the Statement of Comprehensive Income.
| 2.9 | 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.
| 2.10 | Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Page 4
FOUR SAINTS HOTELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.11 | Pensions
The company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
| 2.12 | Basic financial instruments
The company only enters into transactions that result in the recognition of basic financial assets and basic financial liabilities. Basic financial assets, such as trade and other debtors, are initially recognised at the transaction price less attributable transaction costs. Basic financial liabilities, such as trade and other creditors, are initially recognised at the transaction price plus attributable transaction costs. Subsequently, they are measured at amortised cost using the effective interest method, less any impairment losses in the case of basic financial assets. Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires. Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is an 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. Page 5
FOUR SAINTS HOTELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.13 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.14 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
3. | Employees
| The average monthly number of employees, including directors, during the year was 27 (2024 - 27).
Page 6
FOUR SAINTS HOTELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 November 2024 | 121,354
| At 31 October 2025 | 121,354
| Amortisation |
| At 1 November 2024 | 53,425
| Charge for the year on owned assets | 17,194
| At 31 October 2025 | 70,619
| Net book value |
| At 31 October 2025 | 50,735
| At 31 October 2024 | 67,929
Page 7
FOUR SAINTS HOTELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
5. | Tangible fixed assets
|  | L/Term Leasehold Property | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 November 2024 | 2,688,146 | 315,137 | 1,041 | 3,004,324
| Additions | - | 95,548 | 1,041 | 96,589
| At 31 October 2025 | 2,688,146 | 410,685 | 2,082 | 3,100,913
| Depreciation |  |  |  |
| At 1 November 2024 | 212,493 | 221,664 | 912 | 435,069
| Charge for the year on owned assets | 53,763 | 18,382 | 151 | 72,296
| Charge for the year on financed assets | - | 6,202 | - | 6,202
| At 31 October 2025 | 266,256 | 246,248 | 1,063 | 513,567
| Net book value |  |  |  |
| At 31 October 2025 | 2,421,890 | 164,437 | 1,019 | 2,587,346
| At 31 October 2024 | 2,475,653 | 93,473 | 129 | 2,569,255
6. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| Additions | 3,826,420
| At 31 October 2025 | 3,826,420
Page 8
FOUR SAINTS HOTELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 111,825 | 145,216
| Prepayments and accrued income | 12,450 | 13,837
|  | 124,275 | 159,053
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 121,460 | 74,114
| Other loans | 94,903 | 92,240
| Trade creditors | 96,833 | 30,482
| Amounts owed to group undertakings | 73,445 | -
| Taxation and social security | 138,435 | 216,903
| Obligations under finance lease and hire purchase contracts | 17,643 | 14,882
| Other creditors | 84,993 | 69,774
| Accruals and deferred income | 78,016 | 45,150
|  | 705,728 | 543,545
| Of the bank loans balance falling due within one year, £109,022 (2024 - £53,091) is secured by a debenture over the assets of the company and its subsidiary. Included within other creditors due within one year is an amount of £52,173 (2024 - £38,265) due to the director, S S A Rozek. The director has provided a personal guarantee of £20,000 as security for a bank loan that totalled £12,438 (2024 - £33,482) at the reporting date. Of this, £12,438 (2024 - £21,023) is included in creditors due within one year and £Nil (2024 - £12,459) is included in creditors due after more than one year. Obligations under finance leases and hire purchase contracts are secured on the assets concerned.
Page 9
FOUR SAINTS HOTELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,393,886 | 2,040,050
| Other loans | 324,991 | 144,930
| Net obligations under finance leases and hire purchase contracts | 13,609 | 31,252
|  | 5,732,486 | 2,216,232
| Other loans includes £302,097 (2024 - £120,098) due to the director, S S A Rozek. These amounts are unsecured. Of the bank loans balance falling due after more than one year, £5,393,886 (2024 - £2,027,591) is secured by way of a debenture over the assets of the company and its subsidiary. Obligations under finance leases and hire purchase contracts are secured on the assets concerned.
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 121,460 | 74,114
| Other loans | 94,903 | 92,240
|  | 216,363 | 166,354
| Amounts falling due 1-2 years |  |
| Bank loans | 153,924 | 70,783
| Other loans | - | 24,832
|  | 153,924 | 95,615
| Amounts falling due 2-5 years |  |
| Bank loans | 529,748 | 201,431
|  | 529,748 | 201,431
| Amounts falling due after more than 5 years |  |
| Bank loans | 4,710,214 | 1,767,836
| Other loans | 324,991 | 120,098
|  | 5,035,205 | 1,887,934
|  | 5,935,240 | 2,351,334
Page 10
FOUR SAINTS HOTELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
11. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 20,938 | 20,938
| Between 1-5 years | 14,726 | 35,664
|  | 35,664 | 56,602
12. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 22,830 | 7,496
| Charged to profit or loss | 18,534 | 15,334
| At end of year | 41,364 | 22,830
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 41,364 | 22,830
13. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 15,000 Ordinary shares of £1 each | 15,000 | 15,000
14. | Pension commitments
The company contributes to a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £7,468 (2024 - £6,731). Contributions totaling £2,858 (2024 - £2,094) were payable to the fund at the reporting date and are included in creditors.
Page 11