| NHOW London Limited |
| Registered number: |
11909497 |
| Balance Sheet as at 31 December 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Current assets |
| Debtors |
3 |
|
288,467 |
|
|
275,786 |
| Cash at bank and in hand |
|
|
5,168 |
|
|
456,785 |
|
|
|
293,635 |
|
|
732,571 |
|
| Creditors: amounts falling due within one year |
4 |
|
(413,231) |
|
|
(821,597) |
|
| Net current liabilities |
|
|
|
(119,596) |
|
|
(89,026) |
|
| Net liabilities |
|
|
|
(119,596) |
|
|
(89,026) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
(119,696) |
|
|
(89,126) |
|
| Shareholder's funds |
|
|
|
(119,596) |
|
|
(89,026) |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
| Approved by the board on 16 September 2026 |
|
|
|
| ……………………………… |
| Paul Spee |
| Director |
|
| NHOW London Limited |
| Notes to the Accounts |
| for the year ended 31 December 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. |
|
|
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 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. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). |
|
|
Provisions |
|
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
|
|
Foreign currency translation |
|
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. All differences are charged to profit or loss. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
61 |
|
65 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Amounts owed by group undertakings and undertakings in which the company has a participating interest |
|
89,337 |
|
- |
|
Other debtors |
199,130 |
|
275,786 |
|
|
|
|
|
|
288,467 |
|
275,786 |
|
|
|
|
|
|
|
|
|
|
| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
|
- |
|
514,229 |
|
Other taxes and social security costs |
318,777 |
|
212,477 |
|
Other creditors |
94,454 |
|
94,891 |
|
|
|
|
|
|
413,231 |
|
821,597 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Related party transactions |
|
|
At the balance sheet date the directors had no outstanding loans due to the company. Balances owed by/(to) group undertakings totalled £89,337 (2024 £(514,229)) at the balance sheet date. During the course of the period services totalling £3,416,628 (2024 : £3,408,039) were made to group companies on a cost basis. The ultimate group holding company is Minor Hotels Europe & Americas SA, registered in Spain. |
|
|
| 6 |
Other information |
|
|
NHOW London Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
2 Macclesfield Road |
|
London |
|
EC1V 8DG |