REGISTERED NUMBER: NI626194 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Bush 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:

NI626194 (Northern Ireland)

ACCOUNTANTS:

Gildernew & Co Ltd

Six Northland Row

DUNGANNON

Co. Tyrone

BT71 6AW

FIXED ASSETS

Intangible assets

4

154,573

160,936

Tangible assets

5

113,344

86,018

267,917

246,954

CURRENT ASSETS

Stocks

25,499

20,469

Debtors

6

892,356

767,639

Cash at bank and in hand

298,514

240,846

1,216,369

1,028,954

CREDITORS

Amounts falling due within one year

7

731,534

613,449

NET CURRENT ASSETS

484,835

415,505

TOTAL ASSETS LESS CURRENT LIABILITIES

752,752

662,459

CAPITAL AND RESERVES

Called up share capital

100

100

Other reserves

-

238,990

Retained earnings

752,652

423,369

752,752

662,459

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

Bush 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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

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 32 (2024 - 32 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

122,368

100,000

222,368

AMORTISATION

At 1 January 2025

61,432

-

61,432

Charge for year

6,363

-

6,363

At 31 December 2025

67,795

-

67,795

NET BOOK VALUE

At 31 December 2025

54,573

100,000

154,573

At 31 December 2024

60,936

100,000

160,936

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

332,653

Additions

48,162

At 31 December 2025

380,815

DEPRECIATION

At 1 January 2025

246,635

Charge for year

20,836

At 31 December 2025

267,471

NET BOOK VALUE

At 31 December 2025

113,344

At 31 December 2024

86,018

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed by group undertakings

491,187

406,924

Amounts owed by related parties

378,673

337,003

Other debtors

22,496

23,712

892,356

767,639

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

329,672

180,875

Amounts owed to group undertakings

147,536

257,376

Amounts owed to related parties

12,657

12,657

Taxation and social security

72,140

49,820

Other creditors

169,529

112,721

731,534

613,449