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COMPANY REGISTRATION NUMBER: 10331520

Little Horseshoe Lake Limited

Filleted Unaudited Financial Statements

31 August 2025

Little Horseshoe Lake Limited

Statement of Financial Position

31 August 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 29,698 | 40,414

Current assets

Debtors | 6 | 171,932 | 56,622
Cash at bank and in hand | 41,460 | 32,575
| -------- | -------
| 213,392 | 89,197

Creditors: amounts falling due within one year | 7 | 93,326 | 77,955
| -------- | -------
Net current assets | 120,066 | 11,242
| -------- | -------
Total assets less current liabilities | 149,764 | 51,656
| -------- | -------
Net assets | 149,764 | 51,656
| -------- | -------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 149,664 | 51,556
| -------- | -------
Shareholders funds | 149,764 | 51,656
| -------- | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 August 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 25 March 2026 , and are signed on behalf of the board by:

Mrs A F Scott
Director

Company registration number: 10331520

Little Horseshoe Lake Limited

Notes to the Financial Statements

Year ended 31 August 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5-11 Mortimer Street, London, W1T 3HS, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
(a) Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
(b) Revenue recognition
Turnover is measured at the amount receivable for rentals during the year, net of Value Added Tax.
(c) Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
(d) Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.
(e) Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Online booking system | - | 25% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
(f) Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
(g) Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% straight line
| Fixtures and fittings | - | 25% straight line
| Equipment | - | 25% straight line

(h) Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Grants relate to amounts receivable in respect of the Non-Domestic Renewable Heat Incentive.
(i) Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. The company only has basic financial instruments which are initially recognised at the transaction price. Financial assets that are measured at cost and are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
4. Intangible assets

| Online booking system
| £
Cost |
At 1 September 2024 and 31 August 2025 | 3,604
| ------
Amortisation |
At 1 September 2024 and 31 August 2025 | 3,604
| ------
Carrying amount |
At 31 August 2025 | –
| ------
At 31 August 2024 | –
| ------

5. Tangible assets

| Plant and machinery | Fixtures and fittings | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 September 2024 | 36,096 | 80,297 | 1,298 | 117,691
Additions | – | 1,078 | – | 1,078
| ------- | ------- | ------ | --------
At 31 August 2025 | 36,096 | 81,375 | 1,298 | 118,769
| ------- | ------- | ------ | --------
Depreciation |  |  |  |
At 1 September 2024 | 24,212 | 51,767 | 1,298 | 77,277
Charge for the year | 1,605 | 10,189 | – | 11,794
| ------- | ------- | ------ | --------
At 31 August 2025 | 25,817 | 61,956 | 1,298 | 89,071
| ------- | ------- | ------ | --------
Carrying amount |  |  |  |
At 31 August 2025 | 10,279 | 19,419 | – | 29,698
| ------- | ------- | ------ | --------
At 31 August 2024 | 11,884 | 28,530 | – | 40,414
| ------- | ------- | ------ | --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 36,918 | –
Amounts owed by parent undertaking | 134,188 | 55,554
Other debtors | 826 | 1,068
| -------- | -------
| 171,932 | 56,622
| -------- | -------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 40,640 | 12,823
Corporation tax | 32,424 | 6,954
Social security and other taxes | 7,587 | 12,706
Other creditors | 12,675 | 45,472
| ------- | -------
| 93,326 | 77,955
| ------- | -------