SPIRIT OF HARROGATE (HOLDINGS) LIMITED

Company Registration Number:
02977249 (England and Wales)

Unaudited abridged accounts for the year ended 28 February 2026

Period of accounts

Start date: 01 March 2025

End date: 28 February 2026

SPIRIT OF HARROGATE (HOLDINGS) LIMITED

Contents of the Financial Statements

for the Period Ended 28 February 2026

Balance sheet
Notes

SPIRIT OF HARROGATE (HOLDINGS) LIMITED

Balance sheet

As at 28 February 2026


Notes
2026
2025


£
£
Called up share capital not paid: 0 0
Current assets
Cash at bank and in hand: 1 1
Total current assets: 1 1
Creditors: amounts falling due within one year: 3 (105,375) 0
Net current assets (liabilities): (105,374) 1
Total assets less current liabilities: (105,374) 1
Total net assets (liabilities): (105,374) 1
Capital and reserves
Called up share capital: 1 1
Profit and loss account: (105,375) 0
Shareholders funds: (105,374) 1

The notes form part of these financial statements

SPIRIT OF HARROGATE (HOLDINGS) LIMITED

Balance sheet statements

For the year ending 28 February 2026 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 05 October 2026
and signed on behalf of the board by:

Name: Marcus Black
Status: Director

The notes form part of these financial statements

SPIRIT OF HARROGATE (HOLDINGS) LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Other accounting policies

Controlling party The immediate and ultimate parent undertaking and controlling party is SOH Brands Holdings Limited. The registered office of SOH Brands Holdings Limited is 106 Duchy Road, Harrogate HG1 2HB.

SPIRIT OF HARROGATE (HOLDINGS) LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2026

2. Employees

2026 2025
Average number of employees during the period 0 0

SPIRIT OF HARROGATE (HOLDINGS) LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2026

3. Creditors: amounts falling due within one year note

Creditors - amounts falling due within one year relate to liabilities due to Kammac PLC which were incurred on behalf of sister Group company, Spirit of Harrogate Limited (09193835) which went in Administration on 18 March 2026 owing the company £105,375. Based on the statement of affairs issued by the Administrators, Lewis Business Recovery & Insolvency, the company has no expectation of recovering the amount owed by the Spirit of Harrogate Limited and therefore no realistic prospect of settling the liability to Kammac PLC.

SPIRIT OF HARROGATE (HOLDINGS) LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2026

4. Post balance sheet events

On 18 March 2026, the Group sister company, Spirit of Harrogate Limited (09193835) entered Administration owing the company £105,375. Based on the information provided by the Administrators Messers Gareth Lewis and Matthew Russell both of Lewis Business Recovery & Insolvency there is no prospect of recovering this debt. The directors have therefore decided to liquidate the company.