REGISTERED NUMBER: 11385535 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

LAYTON HILL HOTELS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Christopher Layton

Rebecca Anne Layton

REGISTERED OFFICE:

The Old Deanery

Minster Road

Ripon

North Yorkshire

HG4 1QS

REGISTERED NUMBER:

11385535 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

Lawrence House

James Nicolson Link

Clifton Moor

York

North Yorkshire

YO30 4WG

FIXED ASSETS

Intangible assets

4

28,634

39,046

Tangible Fixed Assets

5

98,320

103,922

126,954

142,968

CURRENT ASSETS

Stocks

14,000

17,000

Debtors

6

12,168

12,511

Cash at bank and in hand

101,376

88,631

127,544

118,142

CREDITORS

Amounts falling due within one year

7

415,584

420,189

NET CURRENT LIABILITIES

(288,040

)

(302,047

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(161,086

)

(159,079

)

CREDITORS

Amounts falling due after more than one year

8

-

4,410

NET LIABILITIES

(161,086

)

(163,489

)

CAPITAL AND RESERVES

Called up share capital

100

100

Profit and loss account

(161,186

)

(163,589

)

(161,086

)

(163,489

)

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 directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:

Rebecca Anne Layton - Director

1.	STATUTORY INFORMATION

Layton Hill Hotels Ltd is a private company, limited by shares , registered in England and Wales. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

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.

Short leasehold

-

5% on cost

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer Equipment

-

straight line over 3 years

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 Profit and Loss Account, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Income recognition

Income is recognised when services and goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

Finance cost of debt

The finance costs of debt, including interest and issue costs, are allocated to each period over the term of the debt and charged to the profit and loss account at a constant rate on the outstanding amount.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2024 - 41 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

104,122

AMORTISATION

At 1 January 2025

65,076

Amortisation for year

10,412

At 31 December 2025

75,488

NET BOOK VALUE

At 31 December 2025

28,634

At 31 December 2024

39,046

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

Computer

leasehold

fittings

vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

4,760

170,743

64,990

4,903

245,396

Additions

-

20,131

-

-

20,131

Disposals

-

-

-

(1,450

)

(1,450

)

At 31 December 2025

4,760

190,874

64,990

3,453

264,077

DEPRECIATION

At 1 January 2025

952

99,569

36,050

4,903

141,474

Charge for year

238

18,261

7,234

-

25,733

Eliminated on disposal

-

-

-

(1,450

)

(1,450

)

At 31 December 2025

1,190

117,830

43,284

3,453

165,757

NET BOOK VALUE

At 31 December 2025

3,570

73,044

21,706

-

98,320

At 31 December 2024

3,808

71,174

28,940

-

103,922

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

750

Prepayments and accrued income

12,168

11,761

12,168

12,511

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

4,410

10,404

Other loans (see note 9)

-

35,126

Trade creditors

51,544

55,679

Deposits held

59,295

54,605

Tax

69

-

Social security and other taxes

22,263

14,228

VAT

126,748

98,602

Other creditors

72,722

61,913

Directors' loan accounts

60,972

60,045

Accruals and deferred income

17,561

29,587

415,584

420,189

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 9)

-

4,410

9.

LOANS

The company has a bounceback loan of £4,410 (2024: £14,814) that is unsecured and is backed by a government guarantee.

The company also has use of a square loan of £nil (2024: £35,126) that is unsecured and is backed by the directors guarantee.

10.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the pension scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable by the company to the fund and amounted to £11,664 (2024: £8,514). Contributions totalling £3,109 (2024: £5,604) were payable to the fund at the year end and included in creditors.

11.	OTHER FINANCIAL COMMITMENTS

At the balance sheet date, there were non-cancellable operating leases totalling £480,833 (2024: £327,958).