REGISTERED NUMBER: 10087754 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

BOLT HOLE RETREATS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M McWilliam

R England

M E Dent-Brocklehurst

H C Dent-Brocklehurst

REGISTERED OFFICE:

Battledown House

Ashley Road

Charlton Kings

Cheltenham

GL52 6PQ

REGISTERED NUMBER:

10087754 (England and Wales)

ACCOUNTANTS:

Kingscott Dix (Cheltenham) Limited

7 Rockfield Business Park

Old Station Drive

Leckhampton

Cheltenham

GL53 0AN

FIXED ASSETS

Tangible assets

4

4,474

7,178

CURRENT ASSETS

Debtors

5

19,047

177,251

Cash at bank

3,377,339

2,754,653

3,396,386

2,931,904

CREDITORS

Amounts falling due within one year

6

(2,656,926

)

(2,286,818

)

NET CURRENT ASSETS

739,460

645,086

TOTAL ASSETS LESS CURRENT LIABILITIES

743,934

652,264

PROVISIONS FOR LIABILITIES

7

(1,130

)

(1,800

)

NET ASSETS

742,804

650,464

CAPITAL AND RESERVES

Called up share capital

8

108

108

Share premium

599

599

Capital redemption reserve

1

1

Retained earnings

742,096

649,756

SHAREHOLDERS' FUNDS

742,804

650,464

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

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 January 2026 and were signed on its behalf by:

M McWilliam - Director

1.	STATUTORY INFORMATION

Bolt Hole Retreats Limited 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.

Significant judgements and estimates

No significant judgements or estimations have been used in preparing the financial statements.

Turnover

The company recognises revenue from holiday lettings in the period in which the letting occurs, deferring income from deposits received in prior periods until the relevant period commences. It is the judgement of the directors that this policy most accurately reflects the point at which the company's obligations are discharged and revenue can be recognised. Revenue is stated net of refunds and value added tax.

The company acts as agent in respect of booking by customers. The following paragraphs describe the types of contracts and when performance obligations are satisfied:

Income from Property owners

Commissions

Commissions are earned from property owners and are recognised on the date of arrival. Income from cancellations is recognised on the date on which the booking was originally due to have occurred.

Photography fees

Photography fees are recognised on the date of signature of the contract and contribute towards the onboarding costs of the property.

Income from Guests

Platform fee

Guests pay a platform fee to the company when a holiday is booked. The company is acting as a principal, charging the fee for its own account, and these amounts, which are fully refundable in the free cancellation period, are recognised on the date the stay commences.

Accidental damage waiver

Bolthole Retreats offers customers an accidental damage waiver scheme. It provides the customer with the opportunity either to pay a larger cash security deposit in advance of their stay (which is refunded in the event of no damages) or a much smaller non-refundable amount, which fully covers the customer up to a pre-agreed amount for any accidental damage that does occur. The larger security deposits are simply held and refunded from the balance sheet. The smaller non-refundable amounts are recognised as income on the date the stay commences.

Income from others

Income from travel insurance products which is taken out by guests is recorded as net, as the company is acting as an agent for the insurance provider. Similarly, income from other third party suppliers to guests such as caterers is recorded net, as the company is acting as agent for the third party, and is recognised on the date the service is provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 November 2024

and 31 October 2025

13,517

DEPRECIATION

At 1 November 2024

6,339

Charge for year

2,704

At 31 October 2025

9,043

NET BOOK VALUE

At 31 October 2025

4,474

At 31 October 2024

7,178

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,585

6,452

Other debtors

15,462

170,799

19,047

177,251

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

45,901

26,279

Tax

268,443

209,498

Social security and other taxes

46,083

61,581

Other creditors

2,198,683

1,902,048

Accrued expenses

97,816

87,412

2,656,926

2,286,818

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,130

1,800

Deferred

tax

£

Balance at 1 November 2024

1,800

Credit to Profit and Loss Account during year

(670

)

Balance at 31 October 2025

1,130

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

700,000

Ordinary

£0.0001

70

70

80,000

A Ordinary

£0.0001

8

8

300,000

B Ordinary

£0.0001

30

30

108

108

The Ordinary and B Ordinary shares have voting rights, rights to a dividend, and capital distribution rights. Both are non-redeemable.

The A Ordinary shares have no voting rights, but do have rights to a dividend, and capital distribution rights. They are redeemable.