REGISTERED NUMBER: 10346650 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

HORSE DRAWN OCCASIONS LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss E Barnard

P L Marsden

REGISTERED OFFICE:

Woodside Farm

Far Laund

Belper

Derbyshire

DE56 1FP

REGISTERED NUMBER:

10346650 (England and Wales)

ACCOUNTANTS:

Rice & Co (Brownhills) Limited

Chartered Accountants

90 High Street

Brownhills

Walsall

West Midlands

WS8 6EW

FIXED ASSETS

Tangible assets

4

110,285

123,682

CURRENT ASSETS

Debtors

20,082

13,773

Cash at bank and in hand

16,543

30,898

36,625

44,671

CREDITORS

Amounts falling due within one year

59,349

67,469

NET CURRENT LIABILITIES

(22,724

)

(22,798

)

TOTAL ASSETS LESS CURRENT LIABILITIES

87,561

100,884

CREDITORS

Amounts falling due after more than one year

(4,861

)

(23,507

)

PROVISIONS FOR LIABILITIES

(19,707

)

(23,500

)

NET ASSETS

62,993

53,877

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

62,991

53,875

SHAREHOLDERS' FUNDS

62,993

53,877

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 16 April 2026 and were signed on its behalf by:

Miss E Barnard - Director

1.	STATUTORY INFORMATION

Horse Drawn Occasions Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

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

Turnover is recognised when goods have been delivered to customers, or services completed, such that risks & rewards of ownership have been transferred to them.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Horses

-

Straight line over 10 years

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

267,034

Additions

9,584

At 31 August 2025

276,618

DEPRECIATION

At 1 September 2024

143,352

Charge for year

22,981

At 31 August 2025

166,333

NET BOOK VALUE

At 31 August 2025

110,285

At 31 August 2024

123,682

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 September 2024

and 31 August 2025

38,394

DEPRECIATION

At 1 September 2024

22,197

Charge for year

4,049

At 31 August 2025

26,246

NET BOOK VALUE

At 31 August 2025

12,148

At 31 August 2024

16,197