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REGISTERED NUMBER: 10696077 (England and Wales)











FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

YORKSHIRE SPA RETREAT (HELMSLEY) LIMITED

YORKSHIRE SPA RETREAT (HELMSLEY) LIMITED (REGISTERED NUMBER: 10696077)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


YORKSHIRE SPA RETREAT (HELMSLEY) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: M Dewhurst
F V Hobson
L Sutton





REGISTERED OFFICE: Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ





REGISTERED NUMBER: 10696077 (England and Wales)





ACCOUNTANTS: Lloyd Dowson Limited
Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ

YORKSHIRE SPA RETREAT (HELMSLEY) LIMITED (REGISTERED NUMBER: 10696077)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 115,257 112,430
Tangible assets 5 8,406,663 8,002,363
8,521,920 8,114,793

CURRENT ASSETS
Stocks 671,258 466,079
Debtors 6 289,083 238,034
Cash at bank 1,014 63,194
961,355 767,307
CREDITORS
Amounts falling due within one year 7 1,949,778 1,271,698
NET CURRENT LIABILITIES (988,423 ) (504,391 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,533,497

7,610,402

CREDITORS
Amounts falling due after more than one
year

8

9,377,712

9,010,000
NET LIABILITIES (1,844,215 ) (1,399,598 )

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings (1,844,315 ) (1,399,698 )
SHAREHOLDERS' FUNDS (1,844,215 ) (1,399,598 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

YORKSHIRE SPA RETREAT (HELMSLEY) LIMITED (REGISTERED NUMBER: 10696077)

BALANCE SHEET - continued
31 DECEMBER 2024


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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 July 2025 and were signed on its behalf by:





M Dewhurst - Director


YORKSHIRE SPA RETREAT (HELMSLEY) LIMITED (REGISTERED NUMBER: 10696077)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

Yorkshire Spa Retreat (Helmsley) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Due to the ongoing support of the shareholders, the directors consider that the going concern basis of accounting remains appropriate.

Turnover
Turnover represents net invoiced sale of goods and services, excluding value added tax.

Turnover relating to site fees is deferred and released over the term of the chargeable period, with the deferred amount being recorded as a current liability.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Private registration numbers are being amortised evenly over their estimated useful life of five years.

Development costs are being amortised evenly over their estimated useful life of five years.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost, excluding land element
Hire fleet - 10% on reducing balance
Park plant and equipment - 20% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Office and computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


YORKSHIRE SPA RETREAT (HELMSLEY) LIMITED (REGISTERED NUMBER: 10696077)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company has implemented auto-enrolment pension in respect of all employees. Contributions are charged to the statement of income and retained earnings in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 68 (2023 - 59 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 January 2024 60,000 84,354 144,354
Additions - 39,621 39,621
At 31 December 2024 60,000 123,975 183,975
AMORTISATION
At 1 January 2024 15,000 16,924 31,924
Charge for year 12,000 24,794 36,794
At 31 December 2024 27,000 41,718 68,718
NET BOOK VALUE
At 31 December 2024 33,000 82,257 115,257
At 31 December 2023 45,000 67,430 112,430

YORKSHIRE SPA RETREAT (HELMSLEY) LIMITED (REGISTERED NUMBER: 10696077)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

5. TANGIBLE FIXED ASSETS
Park
Freehold Hire plant and
property fleet equipment
£    £    £   
COST
At 1 January 2024 5,484,779 2,028,705 207,963
Additions 635,851 312,013 10,762
Disposals - (69,447 ) (1,175 )
At 31 December 2024 6,120,630 2,271,271 217,550
DEPRECIATION
At 1 January 2024 111,780 235,319 48,415
Charge for year 107,938 206,277 33,827
Eliminated on disposal - (7,406 ) -
At 31 December 2024 219,718 434,190 82,242
NET BOOK VALUE
At 31 December 2024 5,900,912 1,837,081 135,308
At 31 December 2023 5,372,999 1,793,386 159,548

Office
Fixtures and
and Motor computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2024 664,366 134,309 46,378 8,566,500
Additions 5,909 - 201 964,736
Disposals - (51,783 ) - (122,405 )
At 31 December 2024 670,275 82,526 46,579 9,408,831
DEPRECIATION
At 1 January 2024 114,014 37,266 17,343 564,137
Charge for year 84,449 20,632 7,309 460,432
Eliminated on disposal - (14,995 ) - (22,401 )
At 31 December 2024 198,463 42,903 24,652 1,002,168
NET BOOK VALUE
At 31 December 2024 471,812 39,623 21,927 8,406,663
At 31 December 2023 550,352 97,043 29,035 8,002,363

Included in cost of land and buildings is freehold land of £ 675,000 (2023 - £ 675,000 ) which is not depreciated.

The net book value of tangible fixed assets includes £216,193 (2023 - nil) in respect of assets held under hire purchase contracts.

YORKSHIRE SPA RETREAT (HELMSLEY) LIMITED (REGISTERED NUMBER: 10696077)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 40,334 13,711
Other debtors 248,749 224,323
289,083 238,034

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans and overdrafts 94,096 -
Hire purchase contracts 134,914 -
Trade creditors 907,688 676,431
Amounts owed to group undertakings 49,579 67,060
Taxation and social security 87,927 36,666
Other creditors 675,574 491,541
1,949,778 1,271,698

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.12.23
£    £   
Bank loans 2,382,745 1,950,000
Hire purchase contracts 59,967 -
Other creditors 6,935,000 7,060,000
9,377,712 9,010,000

9. SECURED DEBTS

The following secured debts are included within creditors:

31.12.24 31.12.23
£    £   
Bank overdraft 51,683 -
Bank loans 2,425,158 1,950,000
Hire purchase contracts 194,881 -
2,671,722 1,950,000

Bank loans and overdrafts are secured by legal charges over freehold properties owned by the company.

Hire purchase contract liabilities are secured by specific charges over the individual assets being financed.

YORKSHIRE SPA RETREAT (HELMSLEY) LIMITED (REGISTERED NUMBER: 10696077)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
NIL Ordinary £1 - 100
(31.12.23 - 100
)
10,000 Ordinary 1p 1p 100 -
100 100

11. ULTIMATE CONTROLLING PARTY

The controlling party is Spa Retreats Limited.

The ultimate controlling party is M Dewhurst.