Vicarage Boutique Hotel Limited Filleted accounts for Companies House (small and micro)

STATEMENT OF CONSENT TO PREPARE ABRIDGED FINANCIAL STATEMENTS

All of the members of Vicarage Boutique Hotel Limited have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the period ending 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

COMPANY REGISTRATION NUMBER: 07170644

VICARAGE BOUTIQUE HOTEL LIMITED

FILLETED UNAUDITED ABRIDGED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

31 December 2025

VICARAGE BOUTIQUE HOTEL LIMITED

REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ABRIDGED FINANCIAL STATEMENTS OF VICARAGE BOUTIQUE HOTEL LIMITED

PERIOD FROM 1 AUGUST 2025 TO 31 DECEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of Vicarage Boutique Hotel Limited for the period ended 31 December 2025, which comprise the abridged statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

LANGARD LIFFORD HALL LIMITED Accountants and Registered Auditors

Lifford Hall Lifford Lane Kings Norton Birmingham B30 3JN

14 September 2026

VICARAGE BOUTIQUE HOTEL LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION

31 December 2025

	31 Dec 25		31 Jul 25
Note	£	£	£	£

Fixed assets

Intangible assets	5	2,625	2,833
Tangible assets	6	290,966	288,097
		------------	------------
		293,591	290,930

Current assets

Stocks	4,946	10,168
Debtors	818	6,665
Cash at bank and in hand	114,867	183,904
	------------	------------
	120,631	200,737

Creditors: amounts falling due within one year	322,757		398,660
	------------		------------
Net current liabilities		202,126		197,923
		------------		------------
Total assets less current liabilities		91,465		93,007

Creditors: amounts falling due after more than one year	21,759	24,074
	------------	------------
Net assets	69,706	68,933
	------------	------------

Capital and reserves

Called up share capital	133	133
Profit and loss account	69,573	68,800
	------------	------------
Shareholders funds	69,706	68,933
	------------	------------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

VICARAGE BOUTIQUE HOTEL LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION (continued)

31 December 2025

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

These abridged financial statements were approved by the board of directors and authorised for issue on 14 September 2026 , and are signed on behalf of the board by:

S P Fitzpatrick

Director

Company registration number: 07170644

VICARAGE BOUTIQUE HOTEL LIMITED

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

PERIOD FROM 1 AUGUST 2025 TO 31 DECEMBER 2025

1. General Information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Vicarage, Westhorpe, Southwell, Nottinghamshire, NG25 0NB.

2. Statement of Compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting Policies

Basis of preparation

The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	5% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold Property	-	5% straight line
Furniture and Fixtures	-	15% reducing balance
Equipment and Computers	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee Numbers

The average number of persons employed by the company during the period amounted to 16 (2025: 16 ).

5. Intangible Assets

	£
Cost
At 1 August 2025 and 31 December 2025	10,000
	------------
Amortisation
At 1 August 2025	7,167
Charge for the period	208
	------------
At 31 December 2025	7,375
	------------
Carrying amount
At 31 December 2025	2,625
	------------
At 31 July 2025	2,833
	------------

6. Tangible Assets

	£
Cost
At 1 August 2025	699,122
Additions	18,357
	------------
At 31 December 2025	717,479
	------------
Depreciation
At 1 August 2025	411,025
Charge for the period	15,488
	------------
At 31 December 2025	426,513
	------------
Carrying amount
At 31 December 2025	290,966
	------------
At 31 July 2025	288,097
	------------

7. Directors' Advances, Credits and Guarantees

Amounts owed to the director at the balance sheet date are included in creditors and totalled £40 (Jul 2025: £183).

8. Related Party Transactions

The company was under the control of S P Fitzpatrick throughout the current and previous year. S P Fitzpatrick is the managing director and majority shareholder. Monies owed to her are shown in Note 13 to the Accounts.