REGISTERED NUMBER: NI626193 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Westville Hospitality Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr N A Cassidy

REGISTERED OFFICE:

14-20 Tempo Road

Enniskillen

Fermanagh

BT74 6HR

REGISTERED NUMBER:

NI626193 (Northern Ireland)

ACCOUNTANTS:

Gildernew & Co Ltd

Six Northland Row

DUNGANNON

Co. Tyrone

BT71 6AW

FIXED ASSETS

Intangible assets

4

124,401

137,899

Tangible assets

5

187,633

192,102

312,034

330,001

CURRENT ASSETS

Stocks

22,067

22,684

Debtors

6

1,267,334

1,092,851

Cash at bank and in hand

131,943

230,828

1,421,344

1,346,363

CREDITORS

Amounts falling due within one year

7

591,860

533,764

NET CURRENT ASSETS

829,484

812,599

TOTAL ASSETS LESS CURRENT LIABILITIES

1,141,518

1,142,600

CAPITAL AND RESERVES

Called up share capital

100

100

Other reserves

-

321,318

Retained earnings

1,141,418

821,182

1,141,518

1,142,600

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 May 2026 and were signed by:

Mr N A Cassidy - Director

1.	STATUTORY INFORMATION

Westville Hospitality Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 51 (2024 - 49 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

269,964

AMORTISATION

At 1 January 2025

132,065

Charge for year

13,498

At 31 December 2025

145,563

NET BOOK VALUE

At 31 December 2025

124,401

At 31 December 2024

137,899

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

521,502

Additions

39,939

At 31 December 2025

561,441

DEPRECIATION

At 1 January 2025

329,400

Charge for year

44,408

At 31 December 2025

373,808

NET BOOK VALUE

At 31 December 2025

187,633

At 31 December 2024

192,102

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

41,494

42,106

Amounts owed by group undertakings

736,008

848,543

Amounts owed by related parties

266,025

205,090

Other debtors

223,807

(2,888

)

1,267,334

1,092,851

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

232,089

221,836

Amounts owed to group undertakings

84,263

-

Amounts owed to related parties

62,505

119,579

Taxation and social security

100,238

74,477

Other creditors

112,765

117,872

591,860

533,764