Registration number: 05372392

West Retford Hotel Limited

Contents

Company Information	1
Strategic Report	2
Director's Report	3
Statement of Director's Responsibilities	4
Independent Auditor's Report	5 to 8
Statement of Comprehensive Income	9
Balance Sheet	10
Statement of Changes in Equity	11
Statement of Cash Flows	12 to 13
Notes to the Financial Statements	14 to 21

West Retford Hotel Limited

Company Information

Director

A J Lavin

Company secretary

P S Lavin

Registered office

West Retford Hotel 24 North Road Retford Nottinghamshire DN22 7XG

Auditors

Hawsons Chartered Accountants 5 Sidings Court White Rose Way Doncaster South Yorkshire DN4 5NU

West Retford Hotel Limited

Strategic Report for the Year Ended 28 February 2025

The director presents his strategic report for the year ended 28 February 2025.

Principal activity

The principal activity of the company is a hotel with a bar and restaurant open to non residents.

Fair review of the business

The director aims to present a balanced and comprehensive review of the development and perfomance of our business during the year and its position at the year end. The director's review is consistent with the size and non-complex nature of our business and is written in the context of the risks and uncertainties we face.

The results for the year are set out on page 9.

The director considers the profit achieved on ordinary activities before taxation to be satisfactory taking into consideration the competition in the local market and current economic climate.

Adequate finance has been obtained to take advantage of business opportunities, and the director considers the state of affairs to be good.

The company's key financial and other performance indicators during the year were as follows:

Financial KPIs	Unit	2025	2024
Turnover	£'000	2,403	2,240
Profit/(Loss) before tax	£'000	191	123
Net assets	£'000	4,166	5,452
Number of employees		64	69
Gross profit percentage	%	27	28

Principal risks and uncertainties
In order to manage the company successfully, the strategic and operational risks facing the company are regularly reviewed and the company's risk management procedures are updated to reflect this process.

Future developments
The company's future aim is to continue growth in terms of turnover and profitability.

Approved by the director on 28 November 2025 and signed on its behalf by:

.........................................
A J Lavin
Director

West Retford Hotel Limited

Director's Report for the Year Ended 28 February 2025

The director presents his report and the financial statements for the year ended 28 February 2025.

Director of the company

The director who held office during the year was as follows:

A J Lavin

Results and dividend

An interim dividend of £125,000 was paid in the year.

The directors do not recommend the payment of a final dividend.

Information included in the Strategic Report

Information in respect of principal activities, future developments, review of business performance, principal risks and uncertainties, and KPI's can be found in the strategic report and form part of this report by cross reference.

Going concern

After due consideration of all relevant factors, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.

Disclosure of information to the auditors

The director of the company who held office at the date of the approval of this Annual Report as set out above, confirms that:

• so far as he are aware, there is no relevant audit information (information needed by the company's auditors in connection with preparing their report) of which the company's auditors are unaware, and

• he has taken all the steps that they ought to have taken as director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Reappointment of auditors

The auditors Hawsons Chartered Accountants are deemed to be reappointed under section 487(2) of the Companies Act 2006.

Approved by the director on 28 November 2025 and signed on its behalf by:

.........................................
A J Lavin
Director

West Retford Hotel Limited

Statement of Director's Responsibilities

The director acknowledges his responsibilities for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

•	select suitable accounting policies and apply them consistently;

•	make judgements and accounting estimates that are reasonable and prudent;

•	state whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

•	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

West Retford Hotel Limited

Independent Auditor's Report to the Members of West Retford Hotel Limited

Opinion

We have audited the financial statements of West Retford Hotel Limited (the 'company') for the year ended 28 February 2025, which comprise the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity, the Statement of Cash Flows, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

•	give a true and fair view of the state of the company's affairs as at 28 February 2025 and of its profit for the year then ended;
•	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
•	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The director is responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

West Retford Hotel Limited

Independent Auditor's Report to the Members of West Retford Hotel Limited (continued)

Opinion on other matter prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

•	the information given in the Strategic Report and Director's Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

•	the Strategic Report and Director's Report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Director's Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

•	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
•	the financial statements are not in agreement with the accounting records and returns; or
•	certain disclosures of directors’ remuneration specified by law are not made; or
•	we have not received all the information and explanations we require for our audit.

Responsibilities of the director

As explained more fully in the Statement of Director's Responsibilities set out on page 4, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect
of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

West Retford Hotel Limited

Independent Auditor's Report to the Members of West Retford Hotel Limited (continued)

The company is subject to laws and regulations that directly and indirectly affect the financial statements. Based on our understanding of the company and the environment it operates within, we determined that the laws and regulations which were most significant included FRS 102, Companies Act 2006 and Health and Safety regulations. We considered the extent to which non-compliance with these laws and regulations might have a material effect on the financial statements, including how fraud might occur. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to the posting of inappropriate journal entries to improve the company’s result for the period, and management bias in key accounting estimates.

Audit procedures performed by the engagement team included:

•

Discussions with management and those responsible for legal compliance procedures within the company to obtain an understanding of the legal and regulatory framework applicable to the company and how the company complies with that framework, including consideration of known or suspected instances of non-compliance with laws and regulations and fraud;

•	Identifying and assessing the design effectiveness of controls that management has in place to prevent and detect fraud and non-compliance with laws and regulations;

•	Challenging assumptions and judgements made by management in their significant accounting estimates;

•	Identifying and testing journal entries, in particular any journal entries posted with unusual account combinations or posted by senior management.

There are inherent limitations in the audit procedures described above and the more removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities is available on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

West Retford Hotel Limited

Independent Auditor's Report to the Members of West Retford Hotel Limited (continued)

Use of our report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

......................................
Daniel Wood (Senior Statutory Auditor)
For and on behalf of Hawsons Chartered Accountants, Statutory Auditor

5 Sidings Court
White Rose Way
Doncaster
South Yorkshire
DN4 5NU

28 November 2025

West Retford Hotel Limited

Statement of Comprehensive Income for the Year Ended 28 February 2025

	Note	2025  £	2024  £
Turnover		2,402,808	2,239,624
Cost of sales		(1,758,983)	(1,612,792)
Gross profit		643,825	626,832
Administrative expenses		(452,551)	(504,134)
Operating profit		191,274	122,698
Profit before tax		191,274	122,698
Taxation	6	(47,188)	(30,709)
Profit for the financial year		144,086	91,989
Other comprehensive income
Deficit on revaluation of tangible fixed assets		(1,536,092)	-
Total comprehensive income for the year		(1,392,006)	91,989

The above results were derived from continuing operations.

West Retford Hotel Limited

(Registration number: 05372392)

Balance Sheet as at 28 February 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	7	3,900,000	5,395,126
Current assets
Stocks	8	28,026	23,527
Debtors	9	290,798	178,905
Cash at bank and in hand		711,850	817,087
		1,030,674	1,019,519
Creditors: Amounts falling due within one year	11	(505,771)	(484,847)
Net current assets		524,903	534,672
Total assets less current liabilities		4,424,903	5,929,798
Provisions for liabilities	12	(301,313)	(477,934)
Net assets		4,123,590	5,451,864
Capital and reserves
Called up share capital		100	100
Revaluation reserve	15	449,461	1,796,821
Retained earnings	15	3,674,029	3,654,943
Shareholders' funds		4,123,590	5,451,864

These financial statements were approved and authorised for issue by the director on 28 November 2025
 

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

A J Lavin
Director

West Retford Hotel Limited

Statement of Changes in Equity for the Year Ended 28 February 2025

	Share capital £	Revaluation reserve £	Retained earnings £	Total £
At 1 March 2024	100	1,796,821	3,654,943	5,451,864
Profit for the year	-	-	144,086	144,086
Deficit on revaluation of fixed assets	-	(1,536,092)	-	(1,536,092)
Total comprehensive income	-	(1,536,092)	144,086	(1,392,006)
Dividends	-	-	(125,000)	(125,000)
Transfers	-	188,732	-	188,732
At 28 February 2025	100	449,461	3,674,029	4,123,590