Newlands H and I Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 13090984 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Newlands H and I Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

H Newlands

REGISTERED OFFICE:

35 Pasture Road

Embsay

Skipton

North Yorkshire

BD23 6RQ

REGISTERED NUMBER:

13090984 (England and Wales)

ACCOUNTANTS:

RAA North East Ltd

Suite 4, 10/12 The Grove,

Ilkley

West Yorkshire

LS29 9EG

Fixed assets

Tangible assets

4

816

4,484

Current assets

Debtors

5

8,916

9,926

Cash at bank

33,362

37,741

42,278

47,667

Creditors

Amounts falling due within one year

6

(20,770

)

(22,692

)

Net current assets

21,508

24,975

Total assets less current liabilities

22,324

29,459

Provisions for liabilities

(155

)

(852

)

Net assets

22,169

28,607

Capital and reserves

Called up share capital

7

100

Retained earnings

8

22,069

28,507

Shareholders' funds

22,169

28,607

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 27 April 2026 and were signed by:

H Newlands - Director

1.	STATUTORY INFORMATION

Newlands H and I 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.

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.

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 cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% 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.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 January 2025

18,963

5,321

1,808

26,092

Additions

220

-

220

At 31 December 2025

19,183

5,321

1,808

26,312

DEPRECIATION

At 1 January 2025

16,012

4,303

1,293

21,608

Charge for year

2,544

1,018

326

3,888

At 31 December 2025

18,556

5,321

1,619

25,496

NET BOOK VALUE

At 31 December 2025

627

-

189

816

At 31 December 2024

2,951

1,018

515

4,484

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

925

2,353

Other debtors

6,860

6,552

Prepayments

1,131

1,021

8,916

9,926

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

33

-

Corporation tax

3,643

2,962

Social security and other tax

-

33

VAT

1,129

395

Other creditors

850

Director's current account

13,585

17,323

Accrued expenses

1,530

1,129

20,770

22,692

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1

100

8.

RESERVES

Retained

earnings

£

At 1 January 2025

28,507

Profit for the year

12,562

Dividends

(19,000

)

At 31 December 2025

22,069

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Dividends totalling £17,100 were paid to the director for the year ended 31st December 2025 (2024 - £18,000). The company owed the director £13,585 as at 31st December 2025 (2024 - £17,323).