Cosy Stays Northumberland Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15327871

		31 December 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,907		994
Investment Properties	5		164,428		82,580

			167,335		83,574
CURRENT ASSETS
Cash at bank and in hand		17,484		11,224

		17,484		11,224
Creditors: Amounts Falling Due Within One Year	6	(163,558 )		(85,089 )

NET CURRENT ASSETS (LIABILITIES)			(146,074 )		(73,865 )

TOTAL ASSETS LESS CURRENT LIABILITIES			21,261		9,709

PROVISIONS FOR LIABILITIES
Deferred Taxation			(552 )		(189 )

NET ASSETS			20,709		9,520

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			20,707		9,518

SHAREHOLDERS' FUNDS			20,709		9,520

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Cosy Stays Northumberland Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Sean Hetherington

Director

15/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Cosy Stays Northumberland Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15327871 . The registered office is 40 Reavley Avenue, Bedlington, NE22 7ES.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention, modified to include

investment property at fair value and in accordance with FRS 102, and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents the rent received from lettings of residential and commercial properties.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

25% straight line

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. 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. 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.

2.6. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Cosy Stays Northumberland Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 January 2025	1,325
Additions	2,993

As at 31 December 2025	4,318

Depreciation
As at 1 January 2025	331
Provided during the period	1,080

As at 31 December 2025	1,411

Net Book Value
As at 31 December 2025	2,907

As at 1 January 2025	994

5. Investment Property

	31 December 2025
	£
Fair Value
As at 1 January 2025	82,580
Additions	81,848

As at 31 December 2025	164,428

Investment property comprises freehold property. The fair value of the investment property has been arrived at on the basis of a valuation carried out at 31 December 2025 by the director.

6. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Other creditors	161,297	83,045
Taxation and social security	2,261	2,044

	163,558	85,089

Other creditors includes a loan from the director, the balance on which was £160,347 at 31 December 2025. No interest was paid on this loan during the reporting period.

7. Share Capital

	31 December 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	2	2

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