Company No: 09519625 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2024		2023
		£		£
Fixed assets
Investments	3	9,000,001		9,000,001
		9,000,001		9,000,001
Current assets
Debtors	4	993,013		1,523
		993,013		1,523
Net current assets		993,013		1,523
Total assets less current liabilities		9,993,014		9,001,524
Net assets		9,993,014		9,001,524
Capital and reserves
Called-up share capital	5	9,000,000		9,000,000
Profit and loss account		993,014		1,524
Total shareholders' funds		9,993,014		9,001,524

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 members have 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 Holdings Limited (registered number: 09519625) were approved and authorised for issue by the Board of Directors on 29 September 2025. They were signed on its behalf by:

Mr P G 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 Holdings 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 Hillcrest, Higher Trencreek, Newquay, TR8 4NN.

The financial statements have been prepared under the historical cost convention, modified to include 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 £.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Fixed asset investments

Investments in subsidiaries

	2024
	£
Cost
At 01 January 2024	15,250,001
At 31 December 2024	15,250,001
Provisions for impairment
At 01 January 2024	6,250,000
At 31 December 2024	6,250,000
Carrying value at 31 December 2024	9,000,001
Carrying value at 31 December 2023	9,000,001

Investments in shares

Name of entity	Registered office	Principal activity	Class of shares	Ownership 31.12.2024	Ownership 31.12.2023
Hautot Limited	England & Wales	Operation of holiday park	Ordinary	100.00%	100.00%
Hautot Developments Limited	England & Wales	Property development	Ordinary	100.00%	100.00%

4. Debtors

	2024		2023
	£		£
Amounts owed by Group undertakings	993,013		1,523

5. Called-up share capital

	2024		2023
	£		£
Allotted, called-up and fully-paid
9,000,000 Ordinary shares of £ 1.00 each	9,000,000		9,000,000

6. Related party transactions

Other related party transactions

	2024		2023
	£		£
Hautot Limited - amount owed by subsidiary company	993,013		1,523

The above loan is interest free.