Viking Garth Hideaways Limited 11447259 false 2024-07-01 2025-06-30 2025-06-30 The principal activity of the company is holiday accommodation Digita Accounts Production Advanced 6.30.9574.0 true true 11447259 2024-07-01 2025-06-30 11447259 2025-06-30 11447259 bus:OrdinaryShareClass1 2025-06-30 11447259 bus:OrdinaryShareClass2 2025-06-30 11447259 bus:OrdinaryShareClass3 2025-06-30 11447259 core:CurrentFinancialInstruments 2025-06-30 11447259 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 11447259 core:FurnitureFittingsToolsEquipment 2025-06-30 11447259 core:MotorVehicles 2025-06-30 11447259 bus:SmallEntities 2024-07-01 2025-06-30 11447259 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 11447259 bus:FilletedAccounts 2024-07-01 2025-06-30 11447259 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 11447259 bus:RegisteredOffice 2024-07-01 2025-06-30 11447259 bus:Director1 2024-07-01 2025-06-30 11447259 bus:Director2 2024-07-01 2025-06-30 11447259 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 11447259 bus:OrdinaryShareClass2 2024-07-01 2025-06-30 11447259 bus:OrdinaryShareClass3 2024-07-01 2025-06-30 11447259 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 11447259 core:FurnitureFittingsToolsEquipment 2024-07-01 2025-06-30 11447259 core:MotorVehicles 2024-07-01 2025-06-30 11447259 core:PlantMachinery 2024-07-01 2025-06-30 11447259 countries:England 2024-07-01 2025-06-30 11447259 2024-06-30 11447259 core:FurnitureFittingsToolsEquipment 2024-06-30 11447259 core:MotorVehicles 2024-06-30 11447259 2023-07-01 2024-06-30 11447259 2024-06-30 11447259 bus:OrdinaryShareClass1 2024-06-30 11447259 bus:OrdinaryShareClass2 2024-06-30 11447259 bus:OrdinaryShareClass3 2024-06-30 11447259 core:CurrentFinancialInstruments 2024-06-30 11447259 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 11447259 core:FurnitureFittingsToolsEquipment 2024-06-30 11447259 core:MotorVehicles 2024-06-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 11447259

Viking Garth Hideaways Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Viking Garth Hideaways Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Viking Garth Hideaways Limited

Company Information

Directors | Mrs S L McNicholas Mr G McNicholas

Registered office | Viking Garth Scarborough Road Bridlington East Yorkshire YO16 6XH

Accountants | Steve Goodchild Ltd trading as AIMS Accountants for Business 8 Duchy Avenue Scalby Scarborough North Yorkshire YO13 0SE

Viking Garth Hideaways Limited

(Registration number: 11447259)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 40,469 | 54,559
Current assets |  |  |
Debtors | 5 | 576 | 317
Cash at bank and in hand |  | 3,636 | 12,277
|  | 4,212 | 12,594
Creditors: Amounts falling due within one year | 6 | (177,864) | (174,285)
Net current liabilities |  | (173,652) | (161,691)
Net liabilities |  | (133,183) | (107,132)
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | (133,283) | (107,232)
Shareholders' deficit |  | (133,183) | (107,132)

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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.

Approved and authorised by the Board on 21 January 2026 and signed on its behalf by:

......................................... Mrs S L McNicholas Director

Viking Garth Hideaways Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

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

The address of its registered office is:
Viking Garth
Scarborough Road
Bridlington
East Yorkshire
YO16 6XH

These financial statements were authorised for issue by the Board on 21 January 2026.

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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Viking Garth Hideaways Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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.

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
Plant and machinery | 25% reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Viking Garth Hideaways Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Viking Garth Hideaways Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 July 2024 | 132,557 | 47,000 | 179,557
Additions | 941 | - | 941
At 30 June 2025 | 133,498 | 47,000 | 180,498
Depreciation
At 1 July 2024 | 120,298 | 4,700 | 124,998
Charge for the year | 6,571 | 8,460 | 15,031
At 30 June 2025 | 126,869 | 13,160 | 140,029
Carrying amount
At 30 June 2025 | 6,629 | 33,840 | 40,469
At 30 June 2024 | 12,259 | 42,300 | 54,559

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 576 | 317
| 576 | 317

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 13 | 15
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 161,979 | 163,263
Taxation and social security |  | - | 811
Accruals and deferred income |  | 220 | 220
Other creditors |  | 15,652 | 9,976
|  | 177,864 | 174,285

Viking Garth Hideaways Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A of £1 each | 76 | 76 | 76 | 76
Ordinary B of £1 each | 12 | 12 | 12 | 12
Ordinary C of £1 each | 12 | 12 | 12 | 12
| 100 | 100 | 100 | 100