REGISTERED NUMBER: 04343743 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

AZURE LUXURY HOTEL COLLECTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

E J Leigh

J O'Gorman

SECRETARY:

E J Leigh

REGISTERED OFFICE:

11 Laura Place

Bath

BA2 4BL

REGISTERED NUMBER:

04343743 (England and Wales)

AUDITORS:

Richardson Swift Audit Ltd

Chartered Accountants

Statutory Auditor

11 Laura Place

Bath

BA2 4BL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

794,648

793,077

794,648

793,077

CURRENT ASSETS

Debtors

6

3,402,395

3,091,497

Cash at bank and in hand

541,926

242,033

3,944,321

3,333,530

CREDITORS

Amounts falling due within one year

7

2,750,895

2,147,963

NET CURRENT ASSETS

1,193,426

1,185,567

TOTAL ASSETS LESS CURRENT LIABILITIES

1,988,074

1,978,644

CREDITORS

Amounts falling due after more than one year

8

(278,213

)

(350,716

)

PROVISIONS FOR LIABILITIES

9

(41,459

)

(41,459

)

NET ASSETS

1,668,402

1,586,469

CAPITAL AND RESERVES

Called up share capital

10

100

100

Share premium

99,930

99,930

Revaluation reserve

157,370

157,370

Retained earnings

1,411,002

1,329,069

SHAREHOLDERS' FUNDS

1,668,402

1,586,469

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 Board of Directors and authorised for issue on 7 September 2026 and were signed on its behalf by:

E J Leigh - Director

1.	STATUTORY INFORMATION

Azure Luxury Hotel Collection Limited 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.

Significant judgements and estimates

The property valuation is based on the directors' judgement, with no professional valuation obtained. This is considered a significant estimation.

There are no other significant judgements or estimates included in the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised at the point that non refundable income is received, being the deposit at the point of booking, and the remaining value up to eight weeks before the departure date.

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 the cost less estimated residual value of each asset over its estimated useful life.

Freehold property

-

2% on cost

Fixtures and fittings

-

25% on reducing balance, 10% on cost and Straight line over 15 years

Freehold Property

Freehold property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the revaluation reserve.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, loans from banks and other third parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2025 - 21 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

44,950

AMORTISATION

At 1 April 2025

and 31 March 2026

44,950

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 April 2025

750,000

167,882

917,882

Additions

-

6,985

6,985

At 31 March 2026

750,000

174,867

924,867

DEPRECIATION

At 1 April 2025

-

124,805

124,805

Charge for year

-

5,414

5,414

At 31 March 2026

-

130,219

130,219

NET BOOK VALUE

At 31 March 2026

750,000

44,648

794,648

At 31 March 2025

750,000

43,077

793,077

The freehold property was revalued in 2022 by the Director, on an open market basis. The Director is satisfied that the valuation still reflects the current market value.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,894,428

2,115,258

Amounts owed by group undertakings

-

184,632

Other debtors

1,507,967

791,607

3,402,395

3,091,497

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

353,423

134,583

Trade creditors

1,830,566

1,818,523

Amounts owed to group undertakings

150,000

-

Taxation and social security

273,641

124,041

Other creditors

143,265

70,816

2,750,895

2,147,963

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

278,213

350,716

The loan balances are secured over the freehold property. Included in loans are government backed CBILS loans totalling £63,344..

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

41,459

41,459

Deferred

tax

£

Balance at 1 April 2025

41,459

Accelerated capital allowances

Reval. of freehold property

movement

Balance at 31 March 2026

41,459

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

10,000

Ordinary A

£0.01

100

100

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Catherine Edwards BSc FCA (Senior Statutory Auditor)

Richardson Swift Audit Limited Richardson Swift Audit Ltd

12.	OTHER FINANCIAL COMMITMENTS

At the year end the company had total commitments to future payments under operating leases of £26,579 (2025 - £4,283).

13.	RELATED PARTY DISCLOSURES

At the year end a director owed the company £18,253 (2025 - £25,974)

At the year end the company owed its parent company £150,000. There are no set repayment terms and no interest is payable.

Within trade debtors is £70,948 owed by a connected party.

14.	PARENT COMPANY

The parent company is ALHC (Holdings) Ltd.

15.	SIGNIFICANT ESTIMATES AND JUDGEMENTS

The directors believe that the value of the freehold property in the accounts represents market value.

No other significant judgements or key assumptions have had to be made by the directors in preparing these financial statements.