West One Manor Hotel Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—8

1. General Information

West One Manor Hotel Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08468452 . The registered office is Westone Manor Hotel Ashley Way, Weston Favell, Northampton, Northamptonshire, NN3 3DS.

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. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Freehold	2% on cost
Plant & Machinery	15% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	15% on reducing balance
Computer Equipment	33% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts 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 the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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West One Manor Hotel Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.7. Taxation

Corporation tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.9. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

2.10. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: 14)

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West One Manor Hotel Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost or Valuation
As at 1 October 2024	4,500,000	176,470	235,688	130,607	5,042,765
Additions	-	13,293	29,178	1,457	43,928

As at 30 September 2025	4,500,000	189,763	264,866	132,064	5,086,693

Depreciation
As at 1 October 2024	-	86,124	159,027	98,715	343,866
Provided during the period	-	15,546	15,876	11,004	42,426

As at 30 September 2025	-	101,670	174,903	109,719	386,292

Net Book Value
As at 30 September 2025	4,500,000	88,093	89,963	22,345	4,700,401

As at 1 October 2024	4,500,000	90,346	76,661	31,892	4,698,899

Cost or valuation as at 30 September 2025 represented by:

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
At cost	4,500,000	189,763	264,866	132,064	5,086,693

	4,500,000	189,763	264,866	132,064	5,086,693

The valuation of the freehold property was considered by the directors on an existing use basis as at 30th September 2025 having regard to market conditions and determined not to have increased over the previous year.

The directors' assessment of the corresponding values in previous years is £4,500,000 at 30/09/22; £3,800,000 at 30/09/19, 30/09/20, and 30/09/21; £3,750,000 at 30/09/18, £3,500,000 at 30/09/17, £2,600,000 at 30/09/16 and £1,900,000 at 30/09/15

5. Stocks

	2025	2024
	£	£
Stock - food	6,025	7,000

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West One Manor Hotel Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	6,845	83,352
Other debtors	1,599,369	1,648,414

	1,606,214	1,731,766

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	23,272	89,009
Bank loans and overdrafts	11,478	13,569
Other creditors	689,024	753,386
Taxation and social security	48,812	367,312

	772,586	1,223,276

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

	2025	2024
	£	£
Directors' loan account	1,277,877	1,303,072

The company is financed by loans from the directors. The directors have agreed that they will not withdraw sums that would prejudice the solvency of the company. In the current year these have been assessed by the directors as loans due after one year.

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	912,706	911,817

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West One Manor Hotel Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 October 2024	911,817	911,817
Deferred taxation	889	889

Balance at 30 September 2025	912,706	912,706

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

12. Pension Commitments

The company operates a defined contribution pension scheme for employees (auto enrollment). The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £nil (2024 - £137) were due to the fund. They are included in Other Creditors.

13. Reserves

	Revaluation Reserve
	£
As at 1 October 2024	2,335,166

As at 30 September 2025	2,335,166

14. Post Balance Sheet Events

The directors are not aware of any material post Balance Sheet events that would significantly affect these financial statements.

15. Related Party Transactions

Savoy Plaza Hotel Limited

The company has common shareholders and directors

This company borrowed £1186772 in the year which is included in debtors.

Hampton Crown Hotel & Lounge Limited

The company has common shareholders and directors

This company borrowed £125375 in the year which is included in debtors.

Hampton Capital Hotel Propco Limited

The company has common shareholders and directors

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West One Manor Hotel Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

This company borrowed £375 in the year which is included in debtors.

Stourport Manor Hotel Limited.

The company has common shareholders and directors

This company borrowed 274,643 in the year which is included in debtors.

16. Controlling Party

The company's controlling party is Ms H. Chamroo by virtue of her ownership of 60% of the issued share capital in the company.

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,700,401		4,698,899

			4,700,401		4,698,899
CURRENT ASSETS
Stocks	5	6,025		7,000
Debtors	6	1,606,214		1,731,766
Cash at bank and in hand		1,462,906		1,762,279

		3,075,145		3,501,045
Creditors: Amounts Falling Due Within One Year	7	(772,586 )		(1,223,276 )

NET CURRENT ASSETS (LIABILITIES)			2,302,559		2,277,769

TOTAL ASSETS LESS CURRENT LIABILITIES			7,002,960		6,976,668

Creditors: Amounts Falling Due After More Than One Year	8		(1,277,877 )		(1,303,072 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(912,706 )		(911,817 )

NET ASSETS			4,812,377		4,761,779

CAPITAL AND RESERVES
Called up share capital	11		10		10
Revaluation reserve	13		2,335,166		2,335,166
Profit and Loss Account			2,477,201		2,426,603

SHAREHOLDERS' FUNDS			4,812,377		4,761,779