Goytree Glamping Ltd - Filleted accounts

Registered number

14253875

Goytree Glamping Ltd

Unaudited Filleted Accounts

31 July 2025

Goytree Glamping Ltd
Registered number:		14253875
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		35,622			38,541

Current assets
Debtors	4	6,275			4,780
Cash at bank and in hand		23,789			4,485
		30,064			9,265

Creditors: amounts falling due within one year	5	(7,706)			(85,818)

Net current assets/(liabilities)			22,358			(76,553)

Total assets less current liabilities			57,980			(38,012)

Creditors: amounts falling due after more than one year	6		(80,000)			-



Net liabilities			(22,020)			(38,012)

Capital and reserves
Called up share capital			1			1
Profit and loss account			(22,021)			(38,013)

Shareholders' funds			(22,020)			(38,012)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Rachel Cracknell
Director
Approved by the board on 9 April 2026

Goytree Glamping Ltd
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	The accounts show net liabilities. The accounts have been prepared on the going concern basis as the director will continue to support the business financially for at least 12 months from the date of the accounts.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			15% reducing balance
	Plant and machinery			20% reducing balance
	Fixtures, fittings, tools and equipment			33% straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
		Computer Equipment		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 August 2024	-		45,543		10,500		56,043
	Additions	983		4,763		-		5,746
	Disposals	-		(160)		-		(160)
	At 31 July 2025	983		50,146		10,500		61,629

	Depreciation
	At 1 August 2024	-		15,971		1,531		17,502
	Charge for the year	324		6,835		1,346		8,505
	At 31 July 2025	324		22,806		2,877		26,007

	Net book value
	At 31 July 2025	659		27,340		7,623		35,622
	At 31 July 2024	-		29,572		8,969		38,541


4	Debtors					2025		2024
£							£

	Prepayments					1,259		-
	Corporation tax repayable					5,016		4,780
						6,275		4,780


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					266		-
	Taxation and social security costs					200		(2)
	Income in Advance					822		-
	Other creditors					1,889		-
	Director's loan account					4,529		85,820
						7,706		85,818


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Directors loan due after 12 months					80,000		-


7	Related party transactions

	None noted.


8	Transactions with Directors

	During the year, Director Matthew Cracknell used a current account with the company to record amounts due to him and amounts drawn by him. As at 31st July 2025 the amount due to him was £42,264.56 (2024 £42,910.06). The amount is repayable on demand and carries interest, however Matthew Cracknell does not expect £40,000.00 of this balance to be repaid within 12 months of the yearend. During the year, Director Rachel Cracknell used a current account with the company to record amounts due to her and amounts drawn by her. As at 31st July 2025 the amount due to her was £42,264.56 (2024 £42,910.06). The amount is repayable on demand and carries interest, however Rachel Cracknell does not expect £40,000.00 of this balance to be repaid within 12 months of the yearend.


9	Controlling party

	Mr Matthew Cracknell is a director and sole shareholder and is therefore the company's controlling party.


10	Other information

	Goytree Glamping Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	The Goytree
	Walterstone
	Hereford
	HR2 0DT