BEPTON HOTELS LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 04073955

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,231,071		7,368,801
Investments	5		100		100

			7,231,171		7,368,901
CURRENT ASSETS
Stocks	6	44,961		40,883
Debtors	7	3,761,875		3,569,663
Investments	8	28,446		28,446
Cash at bank and in hand		48,216		58,414

		3,883,498		3,697,406
Creditors: Amounts Falling Due Within One Year	9	(607,988 )		(550,215 )

NET CURRENT ASSETS (LIABILITIES)			3,275,510		3,147,191

TOTAL ASSETS LESS CURRENT LIABILITIES			10,506,681		10,516,092

Creditors: Amounts Falling Due After More Than One Year	10		(11,296,738 )		(10,991,281 )

NET LIABILITIES			(790,057 )		(475,189 )

CAPITAL AND RESERVES
Called up share capital	11		9,500,000		9,500,000
Profit and Loss Account			(10,290,057 )		(9,975,189 )

SHAREHOLDERS' FUNDS			(790,057)		(475,189)

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BEPTON HOTELS LIMITED

Balance Sheet (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 Profit and Loss Account.

On behalf of the board

Mr S O'Brien

Director

10/09/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

BEPTON HOTELS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 04073955 . The registered office is Greens Court, West Street, Midhurst, West Sussex, GU29 9NQ.

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 consider that it is appropriate to prepare the financial statements on a going concern basis based on the continued financial support of the directors.

If the company were unable to continue in operational existence for the foreseeable future adjustments would have to be made to reduce the value of the balance sheet assets to their recoverable amounts, provide for further liabilities that may arise and reclassify fixed assets as current assets.

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 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. 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	2% on cost
Plant & Machinery	33% on cost, 25% on cost and 15% on cost

2.5. 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 49 (2024: 50)

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BEPTON HOTELS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 January 2025	9,981,458	1,156,483	11,137,941
Additions	-	29,735	29,735
Disposals	-	(345,362 )	(345,362 )

As at 31 December 2025	9,981,458	840,856	10,822,314

Depreciation
As at 1 January 2025	2,747,887	1,021,253	3,769,140
Provided during the period	120,896	46,569	167,465
Disposals	-	(345,362 )	(345,362 )

As at 31 December 2025	2,868,783	722,460	3,591,243

Net Book Value
As at 31 December 2025	7,112,675	118,396	7,231,071

As at 1 January 2025	7,233,571	135,230	7,368,801

Within Property including improvements is freehold land and buildings of £3,500,690 (2024-£3,500,690) that is not

depreciated, as any charge or accumulated depreciation would be immaterial.

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 January 2025	100

As at 31 December 2025	100

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	100

As at 1 January 2025	100

6. Stocks

	2025	2024
	£	£
Stock	44,961	40,883

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BEPTON HOTELS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	50,922	78,579
Amounts owed by group undertakings	3,658,031	3,439,861
Other debtors	52,922	51,223

	3,761,875	3,569,663

8. Current Asset Investments

	2025	2024
	£	£
Other investments, held for sale	28,446	28,446

The directors consider that the market value of the investments is £28,446 (2024 - £28,446)

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	294,369	290,970
Bank loans and overdrafts	4,399	10,248
Other creditors	238,316	156,150
Taxation and social security	70,904	92,847

	607,988	550,215

Other creditors include related parties - see note 12.

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

	2025	2024
	£	£
Bank loans	-	4,543
Other creditors	11,296,738	10,986,738

	11,296,738	10,991,281

Other creditors include related parties - see note 12.

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	9,500,000	9,500,000

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BEPTON HOTELS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

12. Related Party Transactions

Part of the hotel complex that the company currently manages stands on land that is owned jointly by Mr S O'Brien and Mrs K

Rossi. No rent is paid by the company.

At 31 December 2025 the company was owed £3,658,031 (2024 - £3,439,861) by BHL Estates Limited.

At 31 December 2025 the company owed Mr S O'Brien £163,246 (2024-£138,612). The loan is unsecured, does not bear

interest and has no fixed repayment date. This is included within Other creditors in Note 9.

At 31 December 2025 the company owed £11,296,738 (2024-£10,986,738) to three companies controlled by Mr S O'Brien. The loans are unsecured, do not bear interest and have no fixed repayment dates. This is included within Other creditors in Note 10

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