Hoppi Dorri Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11599265

Hoppi Dorri Ltd

Unaudited financial statements

31 December 2025

Hoppi Dorri Ltd

Statement of financial position

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5	6,243,186	7,215,811
Investments	6	7,900,000	8,850,000
		------------	------------
		14,143,186	16,065,811

Current assets

Debtors	7	2,281,701	2,107,965
Cash at bank and in hand		2,744,095	383,347
		-----------	-----------
		5,025,796	2,491,312

Prepayments and accrued income	181,016		202,976

Creditors: Amounts falling due within one year	8	( 16,780,245)		( 17,556,320)
		------------		------------
Net current liabilities			( 11,573,433)		( 14,862,032)
			------------		------------
Total assets less current liabilities			2,569,753		1,203,779

Provisions

Taxation including deferred tax		284,248		243,605

Accruals and deferred income	( 1,143,295)	( 980,235)
	-----------	-----------
Net assets	1,710,706	467,149
	-----------	-----------

Capital and reserves

Called up share capital	200	200
Profit and loss account	1,710,506	466,949
	-----------	---------
Shareholders funds	1,710,706	467,149
	-----------	---------

These 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 income statement has not been delivered.

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.

Director's responsibilities:

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

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Hoppi Dorri Ltd

Statement of financial position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 22 September 2026 , and are signed on behalf of the board by:

Mr C C G Riddle
Director

Company registration number: 11599265

Hoppi Dorri Ltd

Notes to the financial statements

Year ended 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 Woolfox Golf & Country Club, Great North Road, Stamford, Rutland, PE9 4AQ, England.

2. Statement of compliance

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

Income tax

The taxation expense represents the aggregate amount of 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. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Lease income is recognised in profit or loss on a straight line basis over the lease term. The aggregate cost of lease incentives are recognised as a reduction to income over the lease term on a straight-line basis. Costs, including depreciation, incurred in earning the lease income are recognised as an expense. Any initial direct costs incurred in negotiating and arranging the operating lease are added to the carrying amount of the lease and recognised as an expense over the lease term on the same basis as the lease income.

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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Investments

Investments in loan notes have been assessed to be basic financial instruments. They are initially measured at the transaction price and are subsequently measured at amortised cost using the effective interest method less any reduction for impairment or uncollectability.

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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

If a reliable measure of fair value is no longer available without undue cost or effort for an item of investment property, it shall be transferred to tangible assets and treated as such until it is expected that fair value will be reliably measurable on an on-going basis.

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 employees during the year was 1 (2024: 1 ).

5. Tangible assets

	Investment property
	£
Cost or valuation
At 1 January 2025	7,215,811
Disposals	( 972,625)
	-----------
At 31 December 2025	6,243,186
	-----------
Depreciation
At 1 January 2025 and 31 December 2025	–
	-----------
Carrying amount
At 31 December 2025	6,243,186
	-----------
At 31 December 2024	7,215,811
	-----------

At the year end the investment properties have been revalued by the directors to their current market value .

6. Investments

	Other loans
	£
Cost
At 1 January 2025	8,850,000
Disposals	( 950,000)
	-----------
At 31 December 2025	7,900,000
	-----------
Impairment
At 1 January 2025 and 31 December 2025	–
	-----------

Carrying amount
At 31 December 2025	7,900,000
	-----------
At 31 December 2024	8,850,000
	-----------

Investments in other loans above represent a holding in loan notes of a single company paying 9% interest on a quarterly basis which the company intends and expects to hold until maturity in April 2028.

7. Debtors

	2025	2024
	£	£
Other debtors	2,281,701	2,107,965
	-----------	-----------

8. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Trade creditors	2,162	1,577
Social security and other taxes	230,248	422,915
Other creditors	16,547,835	17,131,828
	------------	------------
	16,780,245	17,556,320
	------------	------------

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	6,861	–
Later than 1 year and not later than 5 years	11,436	–
	-------	----
	18,297	–
	-------	----