The Christopher Hotel Eton Limited

	Page
Accountant's Report	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—9

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of The Christopher Hotel Eton Limited for the year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of The Christopher Hotel Eton Limited for the year ended 31 December 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of The Christopher Hotel Eton Limited , as a body, in accordance with the terms of our engagement letter dated 15 July 2019. Our work has been undertaken solely to prepare for your approval the accounts of The Christopher Hotel Eton Limited and state those matters that we have agreed to state to the directors of The Christopher Hotel Eton Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Christopher Hotel Eton Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that The Christopher Hotel Eton Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Christopher Hotel Eton Limited . You consider that The Christopher Hotel Eton Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of The Christopher Hotel Eton Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

28 August 2026

Ascendant Partners Limited

Second Floor, Curzon House

24 High Street

Banstead

Surrey

SM7 2LJ

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The Christopher Hotel Eton Limited

Statement of Financial Position

As At 31 December 2025

Statement of Financial Position

Registered number: 11875571

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		82,000		106,000
Tangible Assets	5		127,279		141,372

			209,279		247,372
CURRENT ASSETS
Stocks	6	8,223		10,536
Debtors	7	471,706		392,922
Cash at bank and in hand		24,454		3,692

		504,383		407,150
Creditors: Amounts Falling Due Within One Year	8	(729,897 )		(697,240 )

NET CURRENT ASSETS (LIABILITIES)			(225,514 )		(290,090 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(16,235 )		(42,718 )

Creditors: Amounts Falling Due After More Than One Year	9		(1,538,682 )		(1,475,193 )

NET LIABILITIES			(1,554,917 )		(1,517,911 )

CAPITAL AND RESERVES
Called up share capital	11		100		100
Income Statement			(1,555,017 )		(1,518,011 )

SHAREHOLDERS' FUNDS			(1,554,917)		(1,517,911)

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The Christopher Hotel Eton Limited

Statement of Financial Position (continued)

As At 31 December 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

E Booth

Director

28 August 2026

The notes on pages 4 to 9 form part of these financial statements.

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The Christopher Hotel Eton Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

The Christopher Hotel Eton Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11875571 . The registered office is Second Floor, Curzon House, 24 High Street, Banstead, Surrey, SM7 2LJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

The directors have also confirmed that they will continue to support the company for at least the next twelve months and have the financial resources to do so.

2.3. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised on the date of guest departure.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of ten years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Over the period of the lease
Fixtures & Fittings	25% per annum on reducing balance
Computer Equipment	25% per annum on cost

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The Christopher Hotel Eton Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.7. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.9. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 17 (2024: 18)

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The Christopher Hotel Eton Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	240,000

As at 31 December 2025	240,000

Amortisation
As at 1 January 2025	134,000
Provided during the period	24,000

As at 31 December 2025	158,000

Net Book Value
As at 31 December 2025	82,000

As at 1 January 2025	106,000

5. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	87,299	201,006	4,104	292,409
Additions	-	7,737	412	8,149
Disposals	-	(5,803 )	-	(5,803 )

As at 31 December 2025	87,299	202,940	4,516	294,755

Depreciation
As at 1 January 2025	12,154	134,786	4,097	151,037
Provided during the period	2,183	17,576	35	19,794
Disposals	-	(3,355 )	-	(3,355 )

As at 31 December 2025	14,337	149,007	4,132	167,476

Net Book Value
As at 31 December 2025	72,962	53,933	384	127,279

As at 1 January 2025	75,145	66,220	7	141,372

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The Christopher Hotel Eton Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Stocks

	2025	2024
	£	£
Stock	8,223	10,536

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	10,561	23,185
Prepayments and accrued income	34,877	32,643
Other debtors	140,320	138,387
Deferred tax current asset	285,948	198,707

	471,706	392,922

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	33,945	27,477
Bank loans and overdrafts	12,500	30,000
Other taxes and social security	50,840	46,811
Other creditors	9,117	21,819
Accruals and deferred income	15,914	17,784
Amounts owed to group undertakings	607,581	553,349

	729,897	697,240

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	12,500
Directors' loan account	1,538,682	1,462,693

	1,538,682	1,475,193

10. Secured Creditors

HSBC UK Bank Plc holds a fixed and floating charge dated 13 May 2020 over the assets of the company.

The bank overdraft and corporate credit card are secured by personal guarantees from the directors of £50,000 and £10,000 respectively.

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The Christopher Hotel Eton Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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The Christopher Hotel Eton Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

12. Related Party Transactions

The company is a subsidiary of Historic Windsor Hotels Limited. The directors Mr M Booth and Mrs E Booth are also directors of Royal Adelaide Hotel (Windsor) Limited, which is a fellow subsidiary of Historic Windsor Hotels Limited. During the year under review the company paid management charges to Historic Windsor Hotels Limited of £23,200 (2024: £46,020).

At the balance sheet date, the amounts outstanding were as follows:

	2025		2024
	Due From	Due To	Due From	Due To
	£	£	£	£
Historic Windsor Hotels Limited	-	192,262	-	171,499
Royal Adelaide Hotel (Windsor) Limited	-	415,319	-	381,850
	-	607,581	-	553,349

The loans are interest free and repayable on demand.

At the balance sheet date the amount owed by the company to the directors was £1,538,682 (2024: £1,462,693). This loan is interest free.

13. Ultimate Controlling Party

The company is a wholly-owned subsidiary of Historic Windsor Hotels Limited, which is controlled by Mr and Mrs Booth. Historic Windsor Hotels Limited's registered office address is Second Floor, Curzon House, 24 High Street, Banstead, Surrey, SM7 2LJ.

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