Registration number: 12147858

Dolphin Stays Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Dolphin Stays Ltd

Company Information

Directors

Mr Colin Dolphin Mrs Julie Carolyn Linden

Registered office

1 Market Hill Calne Wiltshire SN11 0BT

Accountants

River View Portfolio Ltd 1 Market Hill Calne Wiltshire SN11 0BT

Dolphin Stays Ltd

(Registration number: 12147858)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	112,234	123,328
Current assets
Stocks	6	2,500	2,000
Debtors	7	3,961	2,386
Cash at bank and in hand		15,412	9,391
		21,873	13,777
Creditors: Amounts falling due within one year	8	(11,086)	(15,508)
Net current assets/(liabilities)		10,787	(1,731)
Total assets less current liabilities		123,021	121,597
Creditors: Amounts falling due after more than one year	8	(178,907)	(189,662)
Net liabilities		(55,886)	(68,065)
Capital and reserves
Called up share capital		1,000	1,000
Retained earnings		(56,886)	(69,065)
Shareholders' deficit		(55,886)	(68,065)

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 12 February 2026 and signed on its behalf by:
 

......................................... Mrs Julie Carolyn Linden Director

Dolphin Stays Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Market Hill
Calne
Wiltshire
SN11 0BT
England

These financial statements were authorised for issue by the Board on 12 February 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Dolphin Stays Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

2	Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 9).

Dolphin Stays Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

4	Profit/loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	11,428	11,185

Dolphin Stays Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2024	142,648	11,514	154,162
Additions	-	1,041	1,041
Disposals	-	(1,444)	(1,444)
At 31 August 2025	142,648	11,111	153,759
Depreciation
At 1 September 2024	25,173	5,661	30,834
Charge for the year	8,391	3,038	11,429
Eliminated on disposal	-	(738)	(738)
At 31 August 2025	33,564	7,961	41,525
Carrying amount
At 31 August 2025	109,084	3,150	112,234
At 31 August 2024	117,475	5,853	123,328

6

Stocks

	2025 £	2024 £
Other inventories	2,500	2,000

7

Debtors

Current	2025 £	2024 £
Trade debtors	546	472
Prepayments	3,415	1,914
	3,961	2,386

8

Creditors

Creditors: amounts falling due within one year

Dolphin Stays Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

8	Creditors (continued)

	2025 £	2024 £
Due within one year
Trade creditors	2,828	3,245
Taxation and social security	8,197	13,280
Other creditors	61	(1,017)
	11,086	15,508

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	178,907	189,662

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	178,907	189,662