Acorah Software Products - Accounts Production 19.4.351 false true true 31 October 2024 1 May 2023 false 1 November 2024 31 October 2025 31 October 2025 06639780 Mr Khurram Saba Mr Mohammed Saba Mr Mohammad Raza Saba Mr Khurram Saba iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06639780 2024-10-31 06639780 2025-10-31 06639780 2024-11-01 2025-10-31 06639780 frs-core:CurrentFinancialInstruments 2025-10-31 06639780 frs-core:Non-currentFinancialInstruments 2025-10-31 06639780 frs-core:BetweenOneFiveYears 2025-10-31 06639780 frs-core:ComputerEquipment 2025-10-31 06639780 frs-core:ComputerEquipment 2024-11-01 2025-10-31 06639780 frs-core:ComputerEquipment 2024-10-31 06639780 frs-core:FurnitureFittings 2025-10-31 06639780 frs-core:FurnitureFittings 2024-11-01 2025-10-31 06639780 frs-core:FurnitureFittings 2024-10-31 06639780 frs-core:NetGoodwill 2025-10-31 06639780 frs-core:NetGoodwill 2024-11-01 2025-10-31 06639780 frs-core:NetGoodwill 2024-10-31 06639780 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 06639780 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 06639780 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 06639780 frs-core:MoreThanFiveYears 2025-10-31 06639780 frs-core:MotorVehicles 2025-10-31 06639780 frs-core:MotorVehicles 2024-11-01 2025-10-31 06639780 frs-core:MotorVehicles 2024-10-31 06639780 frs-core:WithinOneYear 2025-10-31 06639780 frs-core:ShareCapital 2025-10-31 06639780 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 06639780 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 06639780 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 06639780 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 06639780 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 06639780 frs-bus:SmallEntities 2024-11-01 2025-10-31 06639780 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 06639780 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 06639780 frs-bus:OrdinaryShareClass1 2024-11-01 2025-10-31 06639780 frs-bus:OrdinaryShareClass1 2025-10-31 06639780 frs-core:DeferredTaxation 2024-11-01 2025-10-31 06639780 frs-core:DeferredTaxation 2024-10-31 06639780 frs-core:DeferredTaxation 2025-10-31 06639780 frs-core:OtherProvisionsContingentLiabilities 2024-11-01 2025-10-31 06639780 frs-core:OtherProvisionsContingentLiabilities 2024-10-31 06639780 frs-core:OtherProvisionsContingentLiabilities 2025-10-31 06639780 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31 06639780 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-10-31 06639780 frs-bus:Director1 2024-11-01 2025-10-31 06639780 frs-bus:Director1 2024-10-31 06639780 frs-bus:Director1 2025-10-31 06639780 frs-bus:Director2 2024-11-01 2025-10-31 06639780 frs-bus:Director2 2024-10-31 06639780 frs-bus:Director2 2025-10-31 06639780 frs-bus:Director3 2024-11-01 2025-10-31 06639780 frs-bus:Director3 2024-10-31 06639780 frs-bus:Director3 2025-10-31 06639780 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 06639780 1 2024-11-01 2025-10-31 06639780 frs-countries:EnglandWales 2024-11-01 2025-10-31 06639780 2023-04-30 06639780 2024-10-31 06639780 2023-05-01 2024-10-31 06639780 frs-core:CurrentFinancialInstruments 2024-10-31 06639780 frs-core:Non-currentFinancialInstruments 2024-10-31 06639780 frs-core:BetweenOneFiveYears 2024-10-31 06639780 frs-core:MoreThanFiveYears 2024-10-31 06639780 frs-core:MotorVehicles 2023-05-01 2024-10-31 06639780 frs-core:WithinOneYear 2024-10-31 06639780 frs-core:ShareCapital 2024-10-31 06639780 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 06639780 frs-bus:OrdinaryShareClass1 2023-05-01 2024-10-31 06639780 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31 06639780 1 2023-05-01 2024-10-31
Registered number: 06639780
Hammersmith Hotel Management Company Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Daverns
Chartered Accountants
Hardy House
Northbridge Road
Berkhamsted
Herts
HP4 1EF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—9
Page 1
Balance Sheet
Registered number: 06639780
31 October 2025 31 October 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 69,191 96,868
Tangible Assets 5 3,039,347 3,082,922
3,108,538 3,179,790
CURRENT ASSETS
Debtors 6 1,273,889 547,617
Investments 7 100 100
Cash at bank and in hand 87 151
1,274,076 547,868
Creditors: Amounts Falling Due Within One Year 8 (3,287,870 ) (2,972,158 )
NET CURRENT ASSETS (LIABILITIES) (2,013,794 ) (2,424,290 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,094,744 755,500
Creditors: Amounts Falling Due After More Than One Year 9 (45,760 ) (48,896 )
PROVISIONS FOR LIABILITIES
Provisions For Charges 13 (177,437 ) (184,353 )
Deferred Taxation 12 (238,501 ) (245,394 )
NET ASSETS 633,046 276,857
CAPITAL AND RESERVES
Called up share capital 14 100 100
Fair value reserve 17 776,887 776,887
Profit and Loss Account (143,941 ) (500,130 )
SHAREHOLDERS' FUNDS 633,046 276,857
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For the year ending 31 October 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 Khurram Saba
Director
Mr Mohammed Saba
Director
Mr Mohammad Raza Saba
Director
6th December 2025
The notes on pages 3 to 9 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Hammersmith Hotel Management Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06639780 . The registered office is Hardy House, Northbridge Road, Berkhamsted, Herts, HP4 1EF.
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 financial statements have been prepared on a going concern basis.  The directors continue to restructure costs and continue to obtain new sources of income.  The company meets its day to day working capital requirements through a bank overdraft facility.  The company's forecasts, projections and management accounts, taking account of reasonably possible changes in trading performance, show that the company should be able to operate within the level of its current facility.  The company has held discussions with its bankers about future borrowing needs and no matters have been drawn to its attention to suggest that their support will not be forthcoming.  The bank has renewed the company's overdraft facility.  The directors have been in discussions to obtain new sources of finance.
2.3. Turnover
Turnover represents net invoiced sales of services, excluding value added tax.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost (and fair value) 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:
Freehold 2% cost straight line ( not including land)
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 15% reducing balance
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company contributes to a work place pension scheme (NEST) in line with its obligations under auto enrolement. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.10. Exemption to Prepare Consolidated Financial Statements
The financial statements contain information about Hammersmith Hotel Management Company Limited as an individual company and do not contain consolidated financial information as the parent of a group as Hammersmith Hotel Management Company Limited and its subsidiaries comprised a small sized group for the period ended 31 October 2025. The company has claimed exemption not to prepare consolidated financial statements in accordance with Section 398 and 399 of the Companies Act 2006.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
31 October 2025 31 October 2024
Directors 3 3
3 3
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4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 276,768
As at 31 October 2025 276,768
Amortisation
As at 1 November 2024 179,900
Provided during the period 27,677
As at 31 October 2025 207,577
Net Book Value
As at 31 October 2025 69,191
As at 1 November 2024 96,868
5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost or Valuation
As at 1 November 2024 3,100,000 59,167 531,708 916 3,691,791
Additions - 12,406 - - 12,406
As at 31 October 2025 3,100,000 71,573 531,708 916 3,704,197
Depreciation
As at 1 November 2024 201,280 22,187 385,060 342 608,869
Provided during the period 21,552 12,346 21,997 86 55,981
As at 31 October 2025 222,832 34,533 407,057 428 664,850
Net Book Value
As at 31 October 2025 2,877,168 37,040 124,651 488 3,039,347
As at 1 November 2024 2,898,720 36,980 146,648 574 3,082,922
Included above are assets held under finance leases or hire purchase contracts. The finance is secured on the underlying asset. The net book value of the assets is as follows:
31 October 2025 31 October 2024
£ £
Motor Vehicles 27,734 36,980
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6. Debtors
31 October 2025 31 October 2024
£ £
Due within one year
Trade debtors 22,747 3,144
Prepayments and accrued income 233,591 257,127
Other debtors 283,861 95,930
Directors' loan accounts 454,989 28,604
Amounts owed by subsidiaries 278,701 162,812
1,273,889 547,617
7. Current Asset Investments
31 October 2025 31 October 2024
£ £
Shares in subsidiaries 100 100
8. Creditors: Amounts Falling Due Within One Year
31 October 2025 31 October 2024
£ £
Net obligations under finance lease and hire purchase contracts 11,646 11,646
Trade creditors 320,279 188,822
Bank loans and overdrafts 1,739,267 1,956,282
Corporation tax 288,976 62,972
Other taxes and social security 469,913 373,726
Other creditors 384,508 277,072
Accruals and deferred income 73,281 101,638
3,287,870 2,972,158
9. Creditors: Amounts Falling Due After More Than One Year
31 October 2025 31 October 2024
£ £
Net obligations under finance lease and hire purchase contracts 45,760 48,896
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10. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
On 27 November 2015 the company provided a fixed and floating charge in favour of the company bankers. 
On 16 September 2014 the company entered in to a long term loan with the company bankers at a variable rate. This facility ended on 12 June 2023 and the company's bankers converted this in to an overdraft and this facility has been renewed. 
On 23 May 2025 the company provided a charge in favour of Together Commercial Finance Limited.
31 October 2025 31 October 2024
£ £
Net obligations under finance lease and hire purchase contracts 57,406 60,542
Bank loans and overdrafts 1,739,267 1,956,282
11. Obligations Under Finance Leases and Hire Purchase
31 October 2025 31 October 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,646 11,646
Later than one year and not later than five years 45,760 48,896
57,406 60,542
57,406 60,542
12. Deferred Taxation
The provision for deferred tax is made up as follows:
31 October 2025 31 October 2024
£ £
Other timing differences 238,501 245,394
13. Provisions for Liabilities
Deferred Tax Other Provisions Total
£ £ £
As at 1 November 2024 245,394 184,353 429,747
Additions - 50,721 50,721
Reversals (6,893 ) (57,637 ) (64,530)
Balance at 31 October 2025 238,501 177,437 415,938
14. Share Capital
31 October 2025 31 October 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
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15. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 October 2025 31 October 2024
£ £
Not later than one year 608,374 475,560
Later than one year and not later than five years 1,876,165 1,426,680
Later than five years 2,439,213 3,330,583
4,923,752 5,232,823
During the accounting period ended 31 October 2024 a new lease was signed on 101-103 Shepherds Bush Road up to and including 30 November 2037.
There is a break clause on the lease relating to 75-79 Shepherds Bush Road which both parties can trigger on 4 July 2026.
During the accounting period ended 31 October 2025 a new lease was signed on 136 Shepherds Bush Road up to 2034.
16. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2024 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Mr Khurram Saba 14,302 561,545 396,035 - 179,812
Mr Mohammed Saba - 210,625 208,066 - 2,559
Mr Mohammad Raza Saba 14,302 365,964 107,648 - 272,618
The above loan is unsecured, interest free and repayable on demand.
The director, Mr K Saba has provided a personal guarantee in relation to the lease of 101-103 Shepherds Bush Road. 
The directors, Mr K Saba and Mr M Saba have provided joint personal guarantees limited to £1,525,000 (plus interest and expenses) in favour of the company's bankers. 
The directors, Mr K Saba and Mr M Saba have provided joint personal guarantees to £174,250 (plus interest and expenses) in favour of the company's bankers.
17. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 November 2024 776,887 (500,130 )
Profit for the year and total comprehensive income - 356,189
As at 31 October 2025 776,887 (143,941 )
The fair value is an adjustment in respect of freehold properties. This amount cannot be distributed to the members as it represents an un-realised surplus in respect of the fair value adjustment pertaining to the freehold properties and has been transferred from retained earnings.
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18. Related Party Transactions
Messrs SabaDirectorsDuring the accounting period the company paid directors K Saba £180,000 (2024: £315,000), M Saba £199,200 (2024:£343,800) and M R Saba £22,800 (2024: £3,800) in respect of rent. The directors believe these transactions to be at arms length.

Messrs Saba

Directors

During the accounting period the company paid directors K Saba £180,000 (2024: £315,000), M Saba £199,200 (2024:£343,800) and M R Saba £22,800 (2024: £3,800) in respect of rent. The directors believe these transactions to be at arms length.

Hammersmith Hotel Service Company LimitedAt the balance sheet date Hammersmith Hotel Management Company Limited owes Hammersmith Hotel Service Company Limited £177.136 (2024: £137,415). The directors believe these transactions are at arms length.

Hammersmith Hotel Service Company Limited

At the balance sheet date Hammersmith Hotel Management Company Limited owes Hammersmith Hotel Service Company Limited £177.136 (2024: £137,415). The directors believe these transactions are at arms length.

Saba & Saba London LimitedSaba & Saba London Limited is a subsidiary of Hammersmith Hotel Management Company LimitedAt the balance sheet date,Hammersmith Hotel Management Company Limited is owed £278,701 by Saba & Saba London Limited (2024: £162,812).

Saba & Saba London Limited

Saba & Saba London Limited is a subsidiary of Hammersmith Hotel Management Company Limited

At the balance sheet date,Hammersmith Hotel Management Company Limited is owed £278,701 by Saba & Saba London Limited (2024: £162,812).

19. Exceptional Items
The intercompany balance between Hammersmith Hotel Management Company Limited and Saba and Saba London Limited has been written down to £278,701 as a result of this write down £12,500 has been taken through the profit and loss as a charge to reflect the recoverability of the intercompany debt at the balance sheet date.
20. Fixed Asset Investments
The company's investments at the balance sheet date in the share capital of companies included the following:
Saba & Saba (London) Limited 
Registered office: Hardy House Northbridge Road Berkhamsted Herts HP4 1EF
Nature of business: Investment Property 
Ordinary shares
100% Holding
Aggregate capital and reserves £1,050 (2024: £930) 
Profit (Loss) for the year £120 (2024: £471) 
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