REGISTERED NUMBER: 02626209 (England and Wales)

HAYNE BARN HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I Record

F F Record

R L Record

E Hodson

REGISTERED OFFICE:

Hayne Barn

Saltwood

Hythe

Kent

CT21 4EH

REGISTERED NUMBER:

02626209 (England and Wales)

ACCOUNTANTS:

Lakeview Southern Limited

Chartered Accountants

2 Lakeview Stables

Lower St. Clere

Kemsing

Sevenoaks

Kent

TN15 6NL

FIXED ASSETS

Tangible assets

4

633,167

624,448

Investments

5

100

100

Investment property

6

8,290,000

5,990,000

8,923,267

6,614,548

CURRENT ASSETS

Debtors

7

303,424

1,099,248

Cash at bank and in hand

207,130

392,691

510,554

1,491,939

CREDITORS

Amounts falling due within one year

8

1,295,496

111,404

NET CURRENT (LIABILITIES)/ASSETS

(784,942

)

1,380,535

TOTAL ASSETS LESS CURRENT LIABILITIES

8,138,325

7,995,083

CREDITORS

Amounts falling due after more than one year

9

(981,973

)

(732,567

)

PROVISIONS FOR LIABILITIES

(1,209,244

)

(1,211,199

)

NET ASSETS

5,947,108

6,051,317

CAPITAL AND RESERVES

Called up share capital

19,000

19,000

Retained earnings

5,928,108

6,032,317

SHAREHOLDERS' FUNDS

5,947,108

6,051,317

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

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

The directors acknowledge their 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 by the Board of Directors and authorised for issue on 3 November 2025 and were signed on its behalf by:

I Record - Director

1.	STATUTORY INFORMATION

Hayne Barn Holdings 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.

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 as modified by the revaluation of certain assets.

Turnover

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

Turnover comprises revenue recognised by the company in respect of rental income and goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on reducing balance, 25% on reducing balance, 20% on cost and 20% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment properties are included in the balance sheet at revalued cost. The investment properties are not depreciated. This treatment is contrary to the Companies Act 2006 which states that fixed assets should be depreciated but is, in the opinion of the directors, necessary in order to give a true and fair view of the financial position of the company.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Investments

Investments held as fixed assets are shown at cost less provision for impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 April 2024

370,000

717,398

1,087,398

Additions

-

92,958

92,958

At 31 March 2025

370,000

810,356

1,180,356

DEPRECIATION

At 1 April 2024

-

462,950

462,950

Charge for year

-

84,239

84,239

At 31 March 2025

-

547,189

547,189

NET BOOK VALUE

At 31 March 2025

370,000

263,167

633,167

At 31 March 2024

370,000

254,448

624,448

The Yurts and Eco Pods are being writhen off over 5 years on a straight line basis from the year they become fully operational.

The freehold land that the Yurts and Eco Pods stand on is not being depreciated.

Cost or valuation at 31 March 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2025

370,000

810,356

1,180,356

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

100

NET BOOK VALUE

At 31 March 2025

100

At 31 March 2024

100

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

5,990,000

Additions

2,300,000

At 31 March 2025

8,290,000

NET BOOK VALUE

At 31 March 2025

8,290,000

At 31 March 2024

5,990,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2019

2,573,438

Valuation in 2020

295,000

Valuation in 2021

230,000

Valuation in 2022

350,000

Valuation in 2024

1,350,000

Cost

3,491,562

8,290,000

If the properties had not been revalued they would have been included at the following historical cost:

31.3.25

31.3.24

£

£

Cost

3,491,562

1,191,562

Investment Properties were valued on an open market basis on 31 March 2024 by the Director Mr Ivor Record .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

79,111

90,798

Other debtors

224,313

1,008,450

303,424

1,099,248

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

51,176

50,000

Hire purchase contracts

1,128

7,178

Trade creditors

29,389

10,831

Taxation and social security

5,373

4,707

Other creditors

1,208,430

38,688

1,295,496

111,404

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

980,000

730,000

Hire purchase contracts

1,973

2,567

981,973

732,567

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

780,000

530,000

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank Loans

1,030,000

780,000

The bank loans and overdrafts are secured by fixed charges over the company's investment properties, a fixed and floating charge over the company's assets and an unlimited multilateral guarantee given by Hayne Barn Investments Limited.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

I Record

Balance outstanding at start of year

789,195

-

Amounts advanced

-

789,195

Amounts repaid

(789,195

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

789,195

12.	RELATED PARTY DISCLOSURES

13.	ULTIMATE CONTROLLING PARTY

The company is under the control of the director, Mr I Record and his wife by virtue of their shareholding in the company.