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Registered number: 11514368
Lindley Retreats Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Lindley Retreats Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Lindley Retreats Ltd
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 11514368

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,551 |  | 8,189
Investment Properties | 5 |  | 1,150,000 |  | 1,100,000
|  |  | 1,156,551 |  | 1,108,189
CURRENT ASSETS
Debtors | 6 | 792 |  | 767 |
Cash at bank and in hand |  | 35,861 |  | 25,625 |
|  | 36,653 |  | 26,392 |
Creditors: Amounts Falling Due Within One Year | 7 | (75,400 ) |  | (68,476 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (38,747 ) |  | (42,084 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,117,804 |  | 1,066,105
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (229,041 ) |  | (237,918 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (38,712 ) |  | (29,523 )
NET ASSETS |  |  | 850,051 |  | 798,664
CAPITAL AND RESERVES
Called up share capital | 10 |  | 600,000 |  | 600,000
Profit and Loss Account |  |  | 250,051 |  | 198,664
SHAREHOLDERS' FUNDS |  |  | 850,051 |  | 798,664

Page 1
Page 2
Lindley Retreats Ltd
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr A Lindley Director
21/08/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Lindley Retreats Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Lindley Retreats Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11514368 . The registered office is The Chapel, 23-27 Jacob's Wells Road, Bristol, BS8 1DS.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 20% on reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.
Short term debtors are measured at transaction price less any impairment.
Short term creditors are measured at transaction price.
Cash is represented by deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
Other financial liabilities, including borrowings are initially measuired at fair value and subsequently measured at amortised cost using the effective interest rate method, with interest expense recognised on an effective yiled basis.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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.
Deferred tax is recognised on 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Lindley Retreats Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost or Valuation
As at 1 February 2024 | 24,665
As at 31 January 2025 | 24,665
Depreciation
As at 1 February 2024 | 16,476
Provided during the period | 1,638
As at 31 January 2025 | 18,114
Net Book Value
As at 31 January 2025 | 6,551
As at 1 February 2024 | 8,189

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 February 2024 | 1,100,000
Revaluations | 50,000
As at 31 January 2025 | 1,150,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 952,805 |  | 952,805
Accumulated depreciation and impairment | 66,696 |  | 53,357
Carrying amount | 886,109 |  | 899,448

The investment property was valued during the year by JB Estates, chartered surveyors at £1,150,000.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 792 |  | 767

Page 4
Page 5
Lindley Retreats Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,699 |  | 759
Bank loans and overdrafts | 9,379 |  | 9,060
Corporation tax | 2,865 |  | 274
Accruals and deferred income | 8,693 |  | 8,938
Directors' loan accounts | 49,764 |  | 49,445
| 75,400 |  | 68,476

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 229,041 |  | 237,918

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 188,100 |  | 198,370

9. Secured Creditors
The company has a mortgage which is secured by a fixed charge over the investment property and by a debenture over the company's assets.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 238,420 |  | 246,978

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 600,000 |  | 600,000

11. Reserves
Retained earnings include both realised and unrealised profits.
12. Related Party Transactions
At the balance sheet date, the company owed £49,764 (2024 : £49,445) to the directors. The loans do not bear interest and are repayable on demand.
Page 5