REGISTERED NUMBER: 07668153 (England and Wales)

Financial Statements for the Year Ended 30 November 2025

for

St Annes Beach Huts Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr S G Robertson

Mrs Z Robertson

REGISTERED OFFICE:

The Island

South Promenade

Lytham St. Annes

Lancashire

FY8 1LS

REGISTERED NUMBER:

07668153 (England and Wales)

ACCOUNTANTS:

Ashworth Treasure Limited

Chartered Accountants

17-19 Park Street

Lytham

Lancashire

FY8 5LU

FIXED ASSETS

Tangible assets

4

3,006,167

3,044,276

CURRENT ASSETS

Cash at bank

72,911

80,172

CREDITORS

Amounts falling due within one year

852,320

926,074

NET CURRENT LIABILITIES

(779,409

)

(845,902

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,226,758

2,198,374

CREDITORS

Amounts falling due after more than one year

(1,230,688

)

(1,230,688

)

PROVISIONS FOR LIABILITIES

(188,712

)

(197,896

)

NET ASSETS

807,358

769,790

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Revaluation reserve

6

341,657

341,657

Retained earnings

463,701

426,133

SHAREHOLDERS' FUNDS

807,358

769,790

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Balance Sheet for the year ended 30 November 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 21 April 2026 and were signed on its behalf by:

Mr S G Robertson - Director

1.	STATUTORY INFORMATION

St Annes Beach Huts 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is recoginsed at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of trade discounts, rebates and VAT. Revenue is recognised in line with the date of stay, any deposits or vouchers paid for in advance are deferred on the balance sheet.

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 etc

-

25% on cost, 15% on reducing balance and Straight line over 20 years

Freehold land and buildings are initially stated at cost and subsequently at valuation. Fixtures and fittings are stated at cost less depreciation. Cost represents purchase price together with any incidental costs of acquisition.

Assets that have been revalued are subject to subsequent revaluations performed with sufficient regularity to ensure that the carrying amount does not differ materially from the fair value at the balance sheet date. The valuations are performed by a qualified external valuer.

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 11 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 1 December 2024

3,281,275

Additions

4,658

At 30 November 2025

3,285,933

DEPRECIATION

At 1 December 2024

236,999

Charge for year

42,767

At 30 November 2025

279,766

NET BOOK VALUE

At 30 November 2025

3,006,167

At 30 November 2024

3,044,276

Cost or valuation at 30 November 2025 is represented by:

Totals

£

Valuation in 2023

455,543

Cost

2,830,390

3,285,933

Freehold property was valued on an open market basis on 3 May 2022 by Christie & Co .

5.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

1,230,688

1,230,688

6.

RESERVES

Revaluation

reserve

£

At 1 December 2024

and 30 November 2025

341,657

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

Mr S G Robertson and Mrs Z Robertson

Balance outstanding at start of year

(821,772

)

(926,877

)

Amounts advanced

69,217

122,092

Amounts repaid

-

(16,987

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(752,555

)

(821,772

)

Interest is charged on overdrawn balances at the beneficial rate.