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Registered number: 04871052
Milemead Lakes and Tackle Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Milemead Lakes and Tackle Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Milemead Lakes and Tackle Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 04871052

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 12,640 |  | 6,002
|  |  | 12,640 |  | 6,002
CURRENT ASSETS
Stocks | 5 | 45,340 |  | 33,115 |
Debtors | 6 | 1,985 |  | 82 |
Cash at bank and in hand |  | 26,258 |  | 26,367 |
|  | 73,583 |  | 59,564 |
Creditors: Amounts Falling Due Within One Year | 7 | (25,855 ) |  | (22,072 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 47,728 |  | 37,492
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 60,368 |  | 43,494
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (9,707 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,160 ) |  | (1,501 )
NET ASSETS |  |  | 47,501 |  | 41,993
CAPITAL AND RESERVES
Called up share capital | 11 |  | 2 |  | 2
Profit and Loss Account |  |  | 47,499 |  | 41,991
SHAREHOLDERS' FUNDS |  |  | 47,501 |  | 41,993

Page 1
Page 2
Milemead Lakes and Tackle Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Paul Evenden Director
4 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Milemead Lakes and Tackle Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Milemead Lakes and Tackle Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04871052 . The registered office is Milemead Fisheries, Mill Hill, Tavistock, Devon, PL19 8NP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% straight line
Computer Equipment | 20% straight line

2.4. Leasing and Hire Purchase Contracts
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.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Milemead Lakes and Tackle Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. Taxation
The tax expense for the period comprises current and deferred 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.
The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 7,760 | 1,948 | 9,708
Additions | 9,257 | - | 9,257
As at 30 September 2025 | 17,017 | 1,948 | 18,965
Depreciation
As at 1 October 2024 | 2,537 | 1,169 | 3,706
Provided during the period | 2,229 | 390 | 2,619
As at 30 September 2025 | 4,766 | 1,559 | 6,325
Net Book Value
As at 30 September 2025 | 12,251 | 389 | 12,640
As at 1 October 2024 | 5,223 | 779 | 6,002

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 45,340 |  | 33,115

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,985 |  | 82

Page 4
Page 5
Milemead Lakes and Tackle Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 917
Trade creditors | 10,929 |  | 8,959
Bank loans and overdrafts | 2,984 |  | -
Other creditors | 230 |  | 3,032
Taxation and social security | 11,712 |  | 9,164
| 25,855 |  | 22,072

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 9,707 |  | -

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 917

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 917

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Paul Evenden | (1,353 ) | 32,293 | (28,955 ) | - | 1,985

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