Woodlands Manor Farm Holidays Ltd


Directors	Mr A D Peters
	Mrs R M Peters


Registered Address	79 Higher Bore Street
	Bodmin
	PL31 1JT


Registered Number	13474637 (England and Wales)

Balance Sheet as at
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		172,767		172,878
			172,767		172,878
Current assets
Stocks	4	7,301		9,254
Debtors	5	11,094		3,688
Cash at bank and on hand		46,370		40,564
		64,765		53,506
Creditors amounts falling due within one year	6	(135,158)		(118,984)
Net current assets (liabilities)			(70,393)		(65,478)
Total assets less current liabilities			102,374		107,400
Creditors amounts falling due after one year	7		(28,611)		(36,066)
Provisions for liabilities	9		(14,860)		(17,075)
Net assets			58,903		54,259
Capital and reserves
Called up share capital			4		4
Profit and loss account			58,899		54,255
Shareholders' funds			58,903		54,259

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 24 September 2025, and are signed on its behalf by:

Mr A D Peters
Director
Registered Company No. 13474637

Woodlands Manor Farm Holidays Ltd

Notes to the Financial Statements
for the year ended 30 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	20
	Fixtures and fittings	20
	Vehicles	20
	Office Equipment	33

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 July 24	83,011	10,219	53,450	51,556	6,771	205,007
Additions	11,544	1,000	-	6,447	1,666	20,657
At 30 June 25	94,555	11,219	53,450	58,003	8,437	225,664
Depreciation and impairment
At 01 July 24	-	4,738	4,454	19,192	3,745	32,129
Charge for year	-	1,296	10,690	7,333	1,449	20,768
At 30 June 25	-	6,034	15,144	26,525	5,194	52,897
Net book value
At 30 June 25	94,555	5,185	38,306	31,478	3,243	172,767
At 30 June 24	83,011	5,481	48,996	32,364	3,026	172,878

4.	Stocks

	2025	2024
	£	£
Other stocks	7,301	9,254
Total	7,301	9,254

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	10,604	3,100
Prepayments and accrued income	490	588
Total	11,094	3,688

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	5,495	10,729
Taxation and social security	19,869	10,957
Finance lease and HP contracts	13,418	13,418
Other creditors	96,033	82,574
Accrued liabilities and deferred income	343	1,306
Total	135,158	118,984


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	28,611	36,066
Total	28,611	36,066

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	42,029		49,484

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	14,860	17,075
Total	14,860	17,075