Company registration number 11899888 (England and Wales)
HAYTOR RENTALS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
HAYTOR RENTALS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
HAYTOR RENTALS LIMITED
BALANCE SHEET
AS AT 31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
29,785
36,896
Investment property
4
1,415,300
1,415,300
1,445,085
1,452,196
Current assets
Debtors
5
796
2,936
Cash at bank and in hand
107,892
89,361
108,688
92,297
Creditors: amounts falling due within one year
6
(811,742)
(831,357)
Net current liabilities
(703,054)
(739,060)
Total assets less current liabilities
742,031
713,136
Provisions for liabilities
(82,228)
(84,006)
Net assets
659,803
629,130
Capital and reserves
Called up share capital
1
1
Non-distributable profits reserve
7
224,345
224,345
Distributable profit and loss reserves
435,457
404,784
Total equity
659,803
629,130
HAYTOR RENTALS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2025
31 August 2025
- 2 -

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 4 March 2026
Mr H W Kingdon
Director
Company registration number 11899888 (England and Wales)
HAYTOR RENTALS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

Haytor Rentals Limited is a private company limited by shares incorporated in England and Wales. The registered office is Aller Farm, Christow, Exeter, Devon, EX6 7NP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Rental income is recorded in the period to which it relates and is stated net of VAT. Rents received in advance are deferred and rents received in arrears are accrued.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% per annum on cost
Computers
33% per annum on net book value
Motor vehicles
20% per annum on net book value

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Equity instruments

Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

HAYTOR RENTALS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2024
44,807
Additions
724
Disposals
(915)
At 31 August 2025
44,616
Depreciation and impairment
At 1 September 2024
7,911
Depreciation charged in the year
7,436
Eliminated in respect of disposals
(516)
At 31 August 2025
14,831
Carrying amount
At 31 August 2025
29,785
At 31 August 2024
36,896
HAYTOR RENTALS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
4
Investment property
2025
£
Fair value
At 1 September 2024 and 31 August 2025
1,415,300

The fair value of the investment property has been arrived at on the basis of a valuation carried out by the director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
1,820
Other debtors
796
1,116
796
2,936
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
8,757
12,957
Other creditors
802,985
818,400
811,742
831,357

Other creditors include a loan from the director of £7 05,277 (202 4: £742,229). The loan is unsecured, interest bearing and repayable on demand.

7
Non-distributable profits reserve
2025
2024
£
£
At the beginning of the year
224,345
18,095
Non distributable profits in the year
-
206,250
At the end of the year
224,345
224,345
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