Noor Group Of Hotels (UK) Ltd

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

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Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 12373368

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		563,746		581,433

			563,746		581,433
CURRENT ASSETS
Stocks	5	64,109		50,380
Debtors	6	1,718,680		383,808
Cash at bank and in hand		735,971		696,100

		2,518,760		1,130,288
Creditors: Amounts Falling Due Within One Year	7	(1,560,591 )		(1,180,102 )

NET CURRENT ASSETS (LIABILITIES)			958,169		(49,814 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,521,915		531,619

PROVISIONS FOR LIABILITIES
Deferred Taxation			(99,009 )		(70,932 )

NET ASSETS			1,422,906		460,687

CAPITAL AND RESERVES
Called up share capital	8		333,550		230,000
Share premium account			246,449		-
Profit and Loss Account			842,907		230,687

SHAREHOLDERS' FUNDS			1,422,906		460,687

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Noor Group Of Hotels (UK) Ltd

Balance Sheet (continued)

As At 31 March 2026

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

Atul Joshi

Director

15 July 2026

The notes on pages 4 to 7 form part of these financial statements.

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Noor Group Of Hotels (UK) Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Noor Group Of Hotels (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12373368 . The registered office is Colonel Saab, 193-197 High Holborn, London, WC1V 7BD.

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

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

2.4. 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 of 20 years
Plant and Machinery	15 % on reducing balance

2.5. Stocks and Work in Progress

Stocks 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.

2.6. Financial Instruments

Financial instruments

The comply 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 company's statement of financial position when the company became party to the contractual provisions of the instruments. Financial assets and liabilities are offset, with the net amount presented in the financial statements. When there is a legally enforceable right to set off the recognised amount and there is an intention to settle on a net basis or to realise the net asset and settle the liability simultaneously.

Basic Financial Assets

Basic financial assets which include trade and other receivables, cash and bank balances, are initially measured at transaction price including transaction cost 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 present value of the future receipts discounted at a market rate of interest.

Impairment of Financial Assets

...CONTINUED

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Noor Group Of Hotels (UK) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Financial Instruments - continued

Financial Assets other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date. Financial Assets are impaired where there is objective evidence that as a result of one or more events that accrued after the initial recognition of the financial assets, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of Financial Asset

Financial assets are derecognised only when contractual right to the cash flow from the asset expire or are settled, or when the company transfer the financial asset and substantially all the risk and reward of ownership to another entity, or if some of significant risk and rewards of ownerships are retained but control of asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Trade payables are obligation to pay for goods and services that have been acquired in ordinary course of business from suppliers. Accounts payables are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using effective interest rate method. Financial liabilities and equity instruments are classified according to the substance to the contractual arrangement entered into. An equity instrument is a contract that evidences a residual interest in the asset of the company after deducting all of its liabilities.

Classification of Financial Liabilities

Financial liabilities and equity instruments are classified according to the substances 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 include trade and other payables, bank loan, loan from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financial transaction, where the debt instrument is measured at the present value of future payments discounted at a market rate of interest. Debt instruments are subsequently carried at cost, using effective interest rate method.

Derecognition of Financial Liabilities

Financial liabilities are derecognised when the company's contractual obligation expire or are discharged or cancelled.

2.7. Taxation

Income 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Noor Group Of Hotels (UK) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

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. Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 91 (2025: 91)

4. Tangible Assets

	Land & Property
	Leasehold	Plant and Machinery	Total
	£	£	£
Cost
As at 1 April 2025	149,464	649,628	799,092
Additions	-	59,695	59,695

As at 31 March 2026	149,464	709,323	858,787

Depreciation
As at 1 April 2025	7,473	210,186	217,659
Provided during the period	7,473	69,909	77,382

As at 31 March 2026	14,946	280,095	295,041

Net Book Value
As at 31 March 2026	134,518	429,228	563,746

As at 1 April 2025	141,991	439,442	581,433

5. Stocks

	2026	2025
	£	£
Stock	64,109	50,380

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	3,580	13,943
Prepayments and accrued income	238,484	74,425
Other debtors	399,464	295,440
Amounts owed by group undertakings	1,077,152	-

	1,718,680	383,808

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Noor Group Of Hotels (UK) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	319,192	182,948
Bank loans and overdrafts	6,317	4,638
Corporation tax	178,570	-
Other taxes and social security	321,691	342,169
Other creditors	225,665	237,139
Accruals and deferred income	63,930	68,956
Directors' loan accounts	445,226	344,252

	1,560,591	1,180,102

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	333,550	230,000

9. Related Party Disclosures

At the year end, the company was owed £1,077,152 by Biba Group of Hotels UK Limited, a related party under common control. The balance is interest free, unsecured and repayable on demand.

10. Controlling Parties

The company's ultimate controlling party is Jewel Classic Hotels Private Limited .

The company is controlled by Mr Manbeer Choudhary and Mrs Binny Choudhary by virtue of their majority shareholding in Jewel Classic Hotels Private Limited (India), the ultimate parent company.

The company is a subsidiary of Jewel Classic Hotels Private Limited, incorporated in India which contains the largest group accounts. Copies of the group accounts for Jewel Classic Hotels Private Limited (India) are available from 16 The Mall, Karnal. Haryana, India 132001.

11. Audit Information

The auditor's report on the accounts of Noor Group Of Hotels (UK) Ltd for the year ended 31 March 2026 was unqualified.

The auditor's report was signed by Devender Arora FCA (Senior Statutory Auditor) for and on behalf of The Corporate Practice Limited , Statutory Auditor.

The Corporate Practice Limited

Chartered Accountants and Statutory Auditors

65 Delamere Road

Hayes

UB4 0NN

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Directors	Roop Partap Choudhary
	Atul Joshi

Company Number	12373368

Registered Office	Colonel Saab
	193-197 High Holborn
	London
	WC1V 7BD

Auditors	The Corporate Practice Limited
	Chartered Accountants and Statutory Auditors
	65 Delamere Road
	Hayes
	UB4 0NN

Bankers	Barclays Bank
	326-328 High Holborn
	London
	WC1V 7PE