REGISTERED NUMBER: 01868982 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

PEBBLE LODGE (SHOREHAM BEACH) LIMITED

Page

Company Information

1

Report of the Directors

2

Statement of Comprehensive Income

3

Statement of Financial Position

4

Statement of Changes in Equity

5

Notes to the Financial Statements

6

DIRECTORS:

Ms L E Hibbett

Mrs B M Hopkins

Mrs G J Broom

SECRETARY:

EIGHTFOLD MANAGEMENT LIMITED

REGISTERED OFFICE:

St James' Hall

Mill Road

Lancing

West Sussex

BN15 0PT

REGISTERED NUMBER:

01868982 (England and Wales)

ACCOUNTANTS:

Peter Jarman LLP

trading as

Peter Jarman & Company

St James' Hall

Mill Road

Lancing

West Sussex

BN15 0PT

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

Ms L E Hibbett

Mrs B M Hopkins

Mrs G J Broom

DIRECTORS' RESPONSIBILITIES STATEMENT

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

EIGHTFOLD MANAGEMENT LIMITED - Secretary

30 December 2025

TURNOVER

7,200

7,200

Administrative expenses

(11,632

)

(5,439

)

(4,432

)

1,761

Interest receivable and similar income

56

33

(LOSS)/PROFIT BEFORE TAXATION

(4,376

)

1,794

Tax on (loss)/profit

-

-

(LOSS)/PROFIT FOR THE FINANCIAL YEAR

(4,376

)

1,794

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE (LOSS)/INCOME FOR THE YEAR

(4,376

)

1,794

FIXED ASSETS

Tangible assets

4

740

740

CURRENT ASSETS

Debtors

5

2,299

2,635

Cash at bank

1,511

6,156

3,810

8,791

CREDITORS

Amounts falling due within one year

6

(919

)

(1,524

)

NET CURRENT ASSETS

2,891

7,267

TOTAL ASSETS LESS CURRENT LIABILITIES

3,631

8,007

CAPITAL AND RESERVES

Called up share capital

900

900

Other reserves

193

193

Retained earnings

2,538

6,914

SHAREHOLDERS' FUNDS

3,631

8,007

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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 30 December 2025 and were signed on its behalf by:

Mrs B M Hopkins - Director

Called up

share

Retained

Other

Total

capital

earnings

reserves

equity

£

£

£

£

Balance at 1 April 2023

900

5,120

193

6,213

Changes in equity

Total comprehensive income

-

1,794

-

1,794

Balance at 31 March 2024

900

6,914

193

8,007

Changes in equity

Total comprehensive loss

-

(4,376

)

-

(4,376

)

Balance at 31 March 2025

900

2,538

193

3,631

1.	STATUTORY INFORMATION

Pebble Lodge (Shoreham Beach) 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.

Turnover

Turnover represents the net amount charged to leaseholders for maintenance charges during the year.

Tangible fixed assets

The Freehold land is included at cost and has not been depreciated.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 April 2024

and 31 March 2025

740

NET BOOK VALUE

At 31 March 2025

740

At 31 March 2024

740

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,450

1,700

Other debtors

849

935

2,299

2,635

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

919

1,524