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Registration number: 14118834

Tiny Home Retreats Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 May 2025

Tiny Home Retreats Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 6

Tiny Home Retreats Limited

Company Information

Director | Claire Louise Dale

Registered office | 19 Vinery Meadows Penryn TR10 8FJ

Accountants | Julia Evans Accountants Ltd 79-81 Boslowick Road Falmouth Cornwall TR11 4QD

Tiny Home Retreats Limited

(Registration number: 14118834)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 25,109 | 25,312
Current assets |  |  |
Debtors | 5 | 3,487 | -
Cash at bank and in hand |  | - | 7,967
|  | 3,487 | 7,967
Creditors: Amounts falling due within one year | 6 | (20,408) | (32,703)
Net current liabilities |  | (16,921) | (24,736)
Total assets less current liabilities |  | 8,188 | 576
Provisions for liabilities |  | (116) | (154)
Net assets |  | 8,072 | 422
Capital and reserves |  |  |
Called up share capital |  | 200 | 200
Retained earnings |  | 7,872 | 222
Shareholders' funds |  | 8,072 | 422

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Tiny Home Retreats Limited

(Registration number: 14118834)
Balance Sheet as at 31 May 2025

Approved and authorised by the director on 8 October 2025

......................................... Claire Louise Dale Director

Tiny Home Retreats Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
19 Vinery Meadows
Penryn
TR10 8FJ

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

Taxation represents the sum of tax currently payable and deferred tax.
The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Tiny Home Retreats Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 25% reducing balance

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 June 2024 | 24,500 | 1,275 | 25,775
At 31 May 2025 | 24,500 | 1,275 | 25,775
Depreciation
At 1 June 2024 | - | 463 | 463
Charge for the year | - | 203 | 203
At 31 May 2025 | - | 666 | 666
Carrying amount
At 31 May 2025 | 24,500 | 609 | 25,109
At 31 May 2024 | 24,500 | 812 | 25,312

Included within the net book value of land and buildings above is £24,500 (2024 - £24,500) in respect of freehold land and buildings.

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 3,487 | -
| 3,487 | -

Tiny Home Retreats Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 1,930 | 88
Accruals and deferred income | 852 | 756
Other creditors | 17,626 | 31,859
| 20,408 | 32,703