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REGISTERED NUMBER: 12214321 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31 July 2025

for

PINECROFT LODGES LIMITED

PINECROFT LODGES LIMITED (REGISTERED NUMBER: 12214321) |

Contents of the Financial Statements

For The Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| PINECROFT LODGES LIMITED |

Company Information

For The Year Ended 31 July 2025

| DIRECTORS: | Mr P A Green

| Mr O Green

| Mr A Green

| REGISTERED OFFICE: | Pinecroft

| Ingleton

| Carnforth

| Lancashire

| LA6 3DP

| REGISTERED NUMBER: | 12214321 (England and Wales)

| ACCOUNTANTS: | Fortus Limited

| Business Advisors & Accountants

| Equinox House

| Clifton Park, Shipton Road

| York

| Yorkshire

| YO30 5PA

PINECROFT LODGES LIMITED (REGISTERED NUMBER: 12214321) |

Balance Sheet

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 60,000 |  | 75,000 |  |

Tangible assets | 5 | 1,540,362 |  | 1,543,319 |  |

1,600,362 |  | 1,618,319 |  |

CURRENT ASSETS

Debtors | 6 | 6,621 |  | 2,804 |  |

Cash at bank and in hand | 28,740 |  | 26,393 |  |

35,361 |  | 29,197 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,663,001 |  | 1,658,880 |  |

NET CURRENT LIABILITIES | (1,627,640 | ) | (1,629,683 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (27,278 | ) | (11,364 | ) |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | (28,278 | ) | (12,364 | ) |

(27,278 | ) | (11,364 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 10 February 2026 and were signed on its behalf by:

Mr O Green - Director

PINECROFT LODGES LIMITED (REGISTERED NUMBER: 12214321) |

Notes to the Financial Statements

For The Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Pinecroft Lodges 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.

| The financial statements have been prepared in pounds sterling, which is the functional and presentation currency of the company. All amounts have been rounded to the nearest pound unless otherwise stated.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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 | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% on cost

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

PINECROFT LODGES LIMITED (REGISTERED NUMBER: 12214321) |

Notes to the Financial Statements - continued

For The Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Going concern

| At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3. | EMPLOYEES AND DIRECTORS

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

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 150,000 |  |

| AMORTISATION

| At 1 August 2024 | 75,000 |  |

| Amortisation for year | 15,000 |  |

| At 31 July 2025 | 90,000 |  |

| NET BOOK VALUE

| At 31 July 2025 | 60,000 |  |

| At 31 July 2024 | 75,000 |  |

5. | TANGIBLE FIXED ASSETS

| Improvements

| Freehold |  | Long |  | to

| property |  | leasehold |  | property

£ | £ | £ |

| COST

| At 1 August 2024 | 1,077,664 |  | 300,000 |  | 174,300 |  |

| Additions | - |  | - |  | 42,015 |  |

| At 31 July 2025 | 1,077,664 |  | 300,000 |  | 216,315 |  |

| DEPRECIATION

| At 1 August 2024 | - |  | - |  | 40,282 |  |

| Charge for year | - |  | - |  | 39,704 |  |

| At 31 July 2025 | - |  | - |  | 79,986 |  |

| NET BOOK VALUE

| At 31 July 2025 | 1,077,664 |  | 300,000 |  | 136,329 |  |

| At 31 July 2024 | 1,077,664 |  | 300,000 |  | 134,018 |  |

PINECROFT LODGES LIMITED (REGISTERED NUMBER: 12214321) |

Notes to the Financial Statements - continued

For The Year Ended 31 July 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 August 2024 | 53,383 |  | 18,359 |  | 3,741 |  | 1,627,447 |  |

| Additions | - |  | 3,292 |  | - |  | 45,307 |  |

| At 31 July 2025 | 53,383 |  | 21,651 |  | 3,741 |  | 1,672,754 |  |

| DEPRECIATION

| At 1 August 2024 | 33,696 |  | 7,103 |  | 3,047 |  | 84,128 |  |

| Charge for year | 4,921 |  | 3,307 |  | 332 |  | 48,264 |  |

| At 31 July 2025 | 38,617 |  | 10,410 |  | 3,379 |  | 132,392 |  |

| NET BOOK VALUE

| At 31 July 2025 | 14,766 |  | 11,241 |  | 362 |  | 1,540,362 |  |

| At 31 July 2024 | 19,687 |  | 11,256 |  | 694 |  | 1,543,319 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 5,343 |  | 400 |  |

| Other debtors | 704 |  | 1,031 |  |

| Prepayments | 574 |  | 1,373 |  |

6,621 |  | 2,804 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 4,966 |  | 13,859 |  |

| Social security and other taxes | 683 |  | - |  |

| VAT | 9,541 |  | 5,914 |  |

| Other creditors | 1,199,911 |  | 1,199,562 |  |

| Directors' current accounts | 444,430 |  | 435,468 |  |

| Accrued expenses | 3,470 |  | 4,077 |  |

1,663,001 |  | 1,658,880 |  |

PINECROFT LODGES LIMITED (REGISTERED NUMBER: 12214321) |

Notes to the Financial Statements - continued

For The Year Ended 31 July 2025

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

2025 | 2024 |

£ | £ |

| Mr P A Green

| Balance outstanding at start of year | 200,234 |  | 200,234 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 200,234 |  | 200,234 |  |

| Mr A Green

| Balance outstanding at start of year | 200,234 |  | 200,234 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 200,234 |  | 200,234 |  |

| Mr O Green

| Balance outstanding at start of year | 35,000 |  | - |  |

| Amounts advanced | 10,000 |  | 35,000 |  |

| Amounts repaid | (1,037 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 43,963 |  | 35,000 |  |

9. | RELATED PARTY DISCLOSURES

| Included within Other Creditors is £1,199,250 due to a company under control by a Director.