Anvil Hotels Ltd - Filleted accounts

Registered number

02749527

Anvil Hotels Ltd

Filleted Accounts

31 October 2025

Anvil Hotels Ltd
Registered number:		02749527
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		779,735			805,735

Current assets
Cash at bank and in hand		9,313			15,424

Creditors: amounts falling due within one year	5	(13,839)			(17,895)

Net current liabilities			(4,526)			(2,471)

Total assets less current liabilities			775,209			803,264

Creditors: amounts falling due after more than one year	6		(231,439)			(229,115)



Net assets			543,770			574,149

Capital and reserves
Called up share capital			50			50
Revaluation reserve	8		155,737			155,737
Profit and loss account			387,983			418,362

Shareholder's funds			543,770			574,149

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A E FONT
Director
Approved by the board on 27 July 2026

Anvil Hotels Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 November 2024					266,265
	At 31 October 2025					266,265

	Amortisation
	At 1 November 2024					266,265
	At 31 October 2025					266,265

	Net book value
	At 31 October 2025					-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 November 2024	1,300,000		31,456		1,331,456
	At 31 October 2025	1,300,000		31,456		1,331,456

	Depreciation
	At 1 November 2024	494,265		31,456		525,721
	Charge for the year	26,000		-		26,000
	At 31 October 2025	520,265		31,456		551,721

	Net book value
	At 31 October 2025	779,735		-		779,735
	At 31 October 2024	805,735		-		805,735


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			8,830		8,830
	Taxation and social security costs			4,454		9,054
	Other creditors			555		11
				13,839		17,895


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			152,940		152,940
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			78,499		76,175
				231,439		229,115


7	Loans			2025		2024
£					£
	Creditors include:
	Amounts payable otherwise than by instalment falling due for payment after more than five years			64,669		64,669


	Secured bank loans			194,446		194,446

	[Give an indication of the nature and form of the security for the bank loans]


8	Revaluation reserve			2025		2024
£					£

	At 1 November 2024			155,737		155,737

	At 31 October 2025			155,737		155,737


9	Other information

	Anvil Hotels Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	4 Roundacre
	London
	SW19 6DB