ACCOUNTS - Final Accounts preparation

Registered number: 16069347

LONDON CAPITAL HOTELS EC4 LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 NOVEMBER 2025

LONDON CAPITAL HOTELS EC4 LIMITED

REGISTERED NUMBER: 16069347

BALANCE SHEET

AS AT 30 NOVEMBER 2025

		2025
Note		£


Current assets
Stocks	4	13,917,374
Debtors: amounts falling due within one year	5	47,249
Cash at bank and in hand	6	101,536
		14,066,159
Creditors: amounts falling due within one year	7	(4,837,528)
Net current assets			9,228,631
Total assets less current liabilities			9,228,631
Creditors: amounts falling due after more than one year	8		(9,298,894)

Net (liabilities)/assets			(70,263)

Capital and reserves
Called up share capital	10	100
Profit and loss account		(70,363)
		(70,263)

Page 1

LONDON CAPITAL HOTELS EC4 LIMITED

REGISTERED NUMBER: 16069347

BALANCE SHEET (CONTINUED)

AS AT 30 NOVEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the Period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

S R Lipman

Director

Date: 3 November 2026

The notes on pages 3 to 7 form part of these financial statements.

Page 2

LONDON CAPITAL HOTELS EC4 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

1.	General information

London Capital Hotels EC4 Limited is a private company limited by shares incorporated in England and Wales. The company registration number is 16069347 and the registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.

The company was incorporated on 8th November 2024 and began trading on the same day.

The financial statements are presented in Sterling (£), which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on the going concern basis. The company is dependent on the directors and shareholder for financial support, which the directors are confident will continue for a period of at least another 12 months following the approval of these financial statements.

As at 30 November 2025, the company had net liabilities of £70,263. The directors and shareholder has indicated their present intention to provide adequate finance to enable the company to continue in operational existence, and on this basis the directors considers it appropriate to prepare the financial statements on the going concern basis.

The financial statements do not reflect any adjustments that would result from a withdrawal of financial support by the directors and shareholder.

Page 3

LONDON CAPITAL HOTELS EC4 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the Period in which they are incurred.

2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 4

LONDON CAPITAL HOTELS EC4 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the Period was 3.

4.	Stocks
		2025
		£

	Property held for resale	13,917,374
		13,917,374

Debtors

					2025
					£


	Trade debtors	2,933
	Other debtors	33,194
	Prepayments and accrued income	11,122
		47,249

Page 5

LONDON CAPITAL HOTELS EC4 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	101,536
		101,536

7.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	255,927
	Amounts owed to group undertakings	4,345,563
	Other creditors	233,038
	Accruals and deferred income	3,000
		4,837,528

8.	Creditors: Amounts falling due after more than one year
		2025
		£

	Bank loans	6,701,189
	Other loans	2,597,705
		9,298,894

Page 6

LONDON CAPITAL HOTELS EC4 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

9.	Loans
	Analysis of the maturity of loans is given below:
		2025
		£


	Amounts falling due 1-2 years
	Other loans	2,597,705
		2,597,705
	Amounts falling due 2-5 years
	Bank loans	6,701,189
		6,701,189

		9,298,894

10.	Share capital
		2025
		£

		Allotted, called up and fully paid

		100 Ordinary shares of £1.00 each	100

On incorporation the company issued 100 Ordinary shares of £1.00 each.

Page 7