REGISTERED NUMBER: 13585760 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

UNIQUE COUNTRY RETREATS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D J C Edwards

REGISTERED OFFICE:

The Court House

Llwynypia

Road

Tonypandy

Taff

CF40 2HZ

REGISTERED NUMBER:

13585760 (England and Wales)

ACCOUNTANTS:

Aspen Waite Limited

Chartered Accountants

Rubis House

15 Friarn Street

Bridgwater

Somerset

TA6 3LH

FIXED ASSETS

Tangible assets

4

1,065,294

1,097,853

CURRENT ASSETS

Debtors

5

285,320

325,056

Cash at bank and in hand

1,503

1,427

286,823

326,483

CREDITORS

Amounts falling due within one year

6

(1,271,086

)

(1,369,635

)

NET CURRENT LIABILITIES

(984,263

)

(1,043,152

)

TOTAL ASSETS LESS CURRENT LIABILITIES

81,031

54,701

CREDITORS

Amounts falling due after more than one year

7

-

(4,967

)

PROVISIONS FOR LIABILITIES

-

(25,135

)

NET ASSETS

81,031

24,599

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

81,030

24,598

81,031

24,599

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the director and authorised for issue on 28th October 2025 and were signed by:

Mr D J C Edwards - Director

1.	STATUTORY INFORMATION

Unique Country Retreats Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

Straight line over 50 years

Plant and machinery

-

10% on cost

Fixtures and fittings

-

15% on reducing balance

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

HIRE PURCHASE AND LEASING COMMITMENTS

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1st September 2024

973,227

55,136

95,010

1,123,373

Additions

-

2,890

4,409

7,299

At 31st August 2025

973,227

58,026

99,419

1,130,672

DEPRECIATION

At 1st September 2024

10,065

13,310

2,145

25,520

Charge for year

19,464

5,803

14,591

39,858

At 31st August 2025

29,529

19,113

16,736

65,378

NET BOOK VALUE

At 31st August 2025

943,698

38,913

82,683

1,065,294

At 31st August 2024

963,162

41,826

92,865

1,097,853

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1st September 2024

55,036

Transfer to ownership

(55,036

)

At 31st August 2025

-

DEPRECIATION

At 1st September 2024

13,300

Transfer to ownership

(13,300

)

At 31st August 2025

-

NET BOOK VALUE

At 31st August 2025

-

At 31st August 2024

41,736

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Other debtors

285,320

256,600

VAT

-

68,456

285,320

325,056

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Other loans

786,834

798,300

Hire purchase contracts

-

9,454

Payments on account

13,620

43,465

Trade creditors

10,114

2,631

VAT

13,692

-

Other creditors

420,568

494,877

Directors' current accounts

17,603

17,603

Accruals and deferred income

8,655

3,305

1,271,086

1,369,635

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/8/25

31/8/24

£

£

Hire purchase contracts

-

4,967