Company No: 09016227 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2024		2023
		£		£
Fixed assets
Tangible assets	3	2,272,089		2,268,404
		2,272,089		2,268,404
Current assets
Stocks		7,000		6,000
Debtors	4	567,146		436,179
Cash at bank and in hand		1,412,013		1,419,040
		1,986,159		1,861,219
Creditors: amounts falling due within one year	5	( 1,373,706)		( 408,850)
Net current assets		612,453		1,452,369
Total assets less current liabilities		2,884,542		3,720,773
Provision for liabilities		( 11,772)		( 10,851)
Net assets		2,872,770		3,709,922
Capital and reserves
Called-up share capital	6	2,250,000		2,250,000
Profit and loss account		622,770		1,459,922
Total shareholder's funds		2,872,770		3,709,922

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Hautot Limited (registered number: 09016227) were approved and authorised for issue by the Board of Directors on 29 September 2025. They were signed on its behalf by:

Mr G N Hautot Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Hautot Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Centenary House Peninsula Park, Rydon Lane, Exeter, EX2 7XE, United Kingdom. The principal place of business is Trencreek Holiday Park, Trencreek, Newquay, TR8 4NS, .

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Land and buildings	not depreciated
Plant and machinery	15 % reducing balance
Fixtures and fittings	15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

The company holds the following financial instruments, all of which meet the conditions to be classified as basic financial instruments:

1. Short term trade and other debtors and creditors;
2. Loans to and from related parties; and
3. Cash at bank and in hand.

Except for loans to and from related parties, such as instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

Loans to and from related parties are initially recorded at transaction price, including transaction costs. Non-interest bearing loans repayable on demand are measured at transaction price.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	5		5

3. Tangible assets

	Land and buildings		Plant and machinery		Fixtures and fittings		Total
	£		£		£		£
Cost
At 01 January 2024	2,225,000		50,891		44,390		2,320,281
Additions	0		5,553		5,472		11,025
At 31 December 2024	2,225,000		56,444		49,862		2,331,306
Accumulated depreciation
At 01 January 2024	0		25,336		26,541		51,877
Charge for the financial year	0		4,114		3,226		7,340
At 31 December 2024	0		29,450		29,767		59,217
Net book value
At 31 December 2024	2,225,000		26,994		20,095		2,272,089
At 31 December 2023	2,225,000		25,555		17,849		2,268,404

4. Debtors

	2024		2023
	£		£
Prepayments	17,077		16,444
VAT recoverable	12,061		4,443
Other debtors	538,008		415,292
	567,146		436,179

5. Creditors: amounts falling due within one year

	2024		2023
	£		£
Trade creditors	1,998		2,100
Amounts owed to directors	310,344		330,698
Accruals and deferred income	16,402		16,865
Corporation tax	51,292		56,866
Other taxation and social security	656		797
Other creditors	993,014		1,524
	1,373,706		408,850

6. Called-up share capital

	2024		2023
	£		£
Allotted, called-up and fully-paid
2,250,000 Ordinary shares of £ 1.00 each	2,250,000		2,250,000

7. Related party transactions

Transactions with the entity's directors

	2024		2023
	£		£
Directors' loan account - amount owed to directors	(310,344)		(330,698)

The above loan is interest free.

Other related party transactions

	2024		2023
	£		£
Hautot Holdings Limited - amount owed to parent company	(993,014)		(1,524)
Hautot Developments Limited - amount owed by fellow group company	515,308		414,592
Berrymeadows Developments Limited - amount owed by a company under the control of the director Mr P G Hautot	700		700

The above loans are interest free.

8. Ultimate controlling party

Parent Company:

Hautot Holdings Limited

Centenary House, Peninsula Park, Rydon Lane, Exeter EX2 7XE