Registration number: SC492282

W H S Hotts Limited

Contents

Accountants' Report	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	4

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
W H S Hotts Limited
for the Year Ended 1 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of W H S Hotts Limited for the year ended 1 April 2026 as set out on pages 2 to 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm 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/regulation.

This report is made solely to the Board of Directors of W H S Hotts Limited, as a body, in accordance with the terms of our engagement letter dated 19 December 2022. Our work has been undertaken solely to prepare for your approval the accounts of W H S Hotts Limited and state those matters that we have agreed to state to the Board of Directors of W H S Hotts 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 W H S Hotts Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that W H S Hotts 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 of W H S Hotts Limited. You consider that W H S Hotts Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of W H S Hotts 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 statutory accounts.

Dodd & Co Limited
Chartered Accountants
FIFTEEN Rosehill
Montgomery Way
Rosehill Estate
CARLISLE
CA1 2RW

8 June 2026

W H S Hotts Limited

(Registration number: SC492282)
Balance Sheet as at 1 April 2026

	Note	1 April 2026 £	1 April 2025 £
Fixed assets
Tangible assets	4	3,974	22,526
Current assets
Debtors	5	760,865	992,324
Cash at bank and in hand		29,207	544,419
		790,072	1,536,743
Creditors: Amounts falling due within one year	6	(19,809)	(774,952)
Net current assets		770,263	761,791
Total assets less current liabilities		774,237	784,317
Provisions for liabilities		(993)	(68,204)
Net assets		773,244	716,113
Capital and reserves
Allotted, called up and fully paid share capital		100	100
Profit and loss account		773,144	716,013
Total equity		773,244	716,113

W H S Hotts Limited

(Registration number: SC492282)
Balance Sheet as at 1 April 2026 (continued)

For the financial year ending 1 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 June 2026 and signed on its behalf by:
 

.........................................

G Hamilton

Director

.........................................

V L Hamilton

Director

W H S Hotts Limited

Notes to the Unaudited Financial Statements for the Year Ended 1 April 2026

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Oak View
Hall Parks Farm
Walton
WETHERBY
LS23 7DH
United Kingdom

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Government grants

Government grants such as the basic payment scheme are included in the profit and loss account when all the necessary conditions for receipt have been met.

Grants relating to revenue are recognised in the profit and loss account on a systematic basis over the periods in which the related costs are recognised for which the grant is intended to compensate.

Grants for the purpose of giving immediate financial support with no future related costs to be incurred are recognised in the profit and loss account when the grant proceeds become receivable.

W H S Hotts Limited

Notes to the Unaudited Financial Statements for the Year Ended 1 April 2026 (continued)

Other grants
Other grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the relevant assets on a basis consistent with the depreciation policy.

Basic payment scheme

The amount paid in connection with the purchase of the basic payment scheme entitlement was amortised over the useful economic life of that entitlement, and has now been fully amortised.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	5% and 10% straight line basis
Plant and equipment	15% reducing balance and 5% straight line basis
Motor vehicles	25% reducing balance basis

Land and buildings relate to tenants improvements on land leased by the company from the directors. As the long term intention is for the business operation to continue it is deemed a true and fair view to depreciate the assets at 5% and 10% straight line over their useful economic life.

W H S Hotts Limited

Notes to the Unaudited Financial Statements for the Year Ended 1 April 2026 (continued)

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for the sale of goods or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method where due after more than one year.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

W H S Hotts Limited

Notes to the Unaudited Financial Statements for the Year Ended 1 April 2026 (continued)

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 5).

W H S Hotts Limited

Notes to the Unaudited Financial Statements for the Year Ended 1 April 2026 (continued)

4	Tangible assets

	Plant and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 2 April 2025	34,167	24,495	58,662
Additions	-	1,667	1,667
Disposals	(34,167)	-	(34,167)
At 1 April 2026	-	26,162	26,162
Depreciation
At 2 April 2025	15,273	20,863	36,136
Charge for the year	2,087	1,325	3,412
Eliminated on disposal	(17,360)	-	(17,360)
At 1 April 2026	-	22,188	22,188
Carrying amount
At 1 April 2026	-	3,974	3,974
At 1 April 2025	18,894	3,632	22,526

5

Debtors

	1 April 2026 £	1 April 2025 £
Trade debtors	-	216,966
Amounts owed by group undertakings and undertakings in which the company has a participating interest	385,633	-
Other debtors	375,232	775,358
	760,865	992,324

W H S Hotts Limited

Notes to the Unaudited Financial Statements for the Year Ended 1 April 2026 (continued)

6

Creditors

	Note	1 April 2026 £	1 April 2025 £
Due within one year
Loans and borrowings	7	-	338,188
Trade creditors		-	103,956
Taxation and social security		13,464	46,927
Corporation tax liability		3,345	226,493
Other creditors		3,000	59,388
		19,809	774,952

7	Loans and borrowings

	1 April 2026 £	1 April 2025 £
Current loans and borrowings
Bank borrowings	-	338,188

Current loans and borrowings includes the following liabilities, on which security has been given by the company:

	1 April 2026 £	1 April 2025 £
Bank borrowings	-	338,188

Bank borrowings are secured by a floating charge over the company's assets.

8	Related party transactions

Transactions with directors

2026	At 2 April 2025 £	Advances £	Repayments £	Other payments £	Dividends credited £	Interest £	At 1 April 2026 £
G Hamilton
Director's loan	221,872	175,927	(221,870)	-	-	6,687	182,616
V L Hamilton
Director's loan	106,809	175,927	(106,807)	-	-	6,687	182,616

W H S Hotts Limited

Notes to the Unaudited Financial Statements for the Year Ended 1 April 2026 (continued)

2025	At 1 April 2024 £	Advances £	Repayments £	Other payments £	Dividends credited £	Interest £	At 1 April 2025 £
G Hamilton
Director's loan	18,736	248,033	(23,957)	-	(22,000)	1,060	221,872
V L Hamilton
Director's loan	24,025	117,446	(13,637)	-	(22,000)	975	106,809

Directors' advances are repayable on demand.

Interest has been charged at a rate of 2.25% on advances to directors to 5 April 2025 and 3.75% thereafter.