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Registered number: 06528001
Heather Glen Country House Limited
ACCOUNTS
FOR THE YEAR ENDED 30/09/2025
Prepared By:
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN
Heather Glen Country House Limited
ACCOUNTS
FOR THE YEAR ENDED 30/09/2025
DIRECTORS
D M Smith
Mrs J A Glover-Smith
D M A Smith
SECRETARY
Mrs J A Glover-Smith
REGISTERED OFFICE
The Heather Glen
Ainstable
Carlisle
CA4 9QQ
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06528001
BANKERS
HSBC Bank Plc
ACCOUNTANTS
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN
Heather Glen Country House Limited
ACCOUNTS
FOR THEYEARENDED30/09/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Heather Glen Country House Limited
BALANCE SHEET AT 30/09/2025
20252024
Notes££
FIXED ASSETS
Tangible assets380,56067,762
CURRENT ASSETS
Stock6,9006,900
Debtors5766,665716,985
Cash at bank and in hand19,84552,645
793,410776,530
CREDITORS: Amounts falling due within one year6891,300900,144
NET CURRENT LIABILITIES(97,890)(123,614)
TOTAL ASSETS LESS CURRENT LIABILITIES(17,330)(55,852)
CREDITORS: Amounts falling due after more than one year721,91327,467
NET LIABILITIES(39,243)(83,319)
CAPITAL AND RESERVES
Called up share capital89090
Profit and loss account(39,333)(83,409)
SHAREHOLDERS' FUNDS(39,243)(83,319)
For the year ending 30/09/2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 26/05/2026 and signed on their behalf by
.............................
D M Smith
Director
Heather Glen Country House Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/09/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Going Concern
These financial statements have not been prepared on the going concern basis.
1c. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Commercial Vehiclesreducing balance 20%
Fixtures and Fittingsreducing balance 20%
Equipmentreducing balance 20%
1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1f. Leases
Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease. All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.
Heather Glen Country House Limited
2. EMPLOYEES
20252024
No.No.
Average number of employees1716
3. TANGIBLE FIXED ASSETS
Plant andCommercialFixtures
MachineryVehiclesand FittingsEquipmentTotal
£££££
Cost
At 01/10/202462,83713,399132,06050,344258,640
Additions7,059-22,7504,61434,423
At 30/09/202569,89613,399154,81054,958293,063
Depreciation
At 01/10/202446,15510,48494,77139,468190,878
For the year5,93658312,0083,09821,625
At 30/09/202552,09111,067106,77942,566212,503
Net Book Amounts
At 30/09/202517,8052,33248,03112,39280,560
At 30/09/202416,6822,91537,28910,87667,762
4. STOCK 20252024
££
Stock comprises:
Stock6,9006,900
6,9006,900
5. DEBTORS 20252024
££
Amounts falling due within one year
Amounts due from group companies766,665716,985
766,665716,985
Heather Glen Country House Limited
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
VAT94,97178,590
Other tax and social security creditors3,7422,158
Directors current account710,837750,489
Bank loan5,4355,316
Trade creditors27,24824,651
Accruals21,04815,921
Amounts due to group companies28,01923,019
891,300900,144
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Bank loans (unsecured) >1yr21,91327,467
21,91327,467
8. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
90 Ordinary shares of £1 each9090
9090
9. RELATED PARTY TRANSACTIONS
No remuneration was paid to the directors during the year (2024 - £Nil).
At the balance sheet date total loans of £710,837 (2024 - £750,489 ) were owed to the directors by the company. The loans are interest free, unsecured and repayable on demand.
A loan of £765,969 was owed by the parent company at the balance sheet date (2024 - £716,289 ). The loan is also interest free, unsecured and repayable on demand.
10. PARENT UNDERTAKING
The company is a 100% subsidiary of Heather Glen Limited whose registered office is The Heather Glen, Ainstable, Carlisle, CA4 9QQ.
Heather Glen Country House Limited
11. GOING CONCERN
At the balance sheet date the company's liabilities exceeded its assets. The company has received assurances from the directors that they will continue to give financial support to the company for the twelve months from the date of signing these financial statements.
12. ADDITIONAL INFORMATION
The company is a private company, limited by shares and registered in England & Wales.
The company's registered number is 06528001.
The company's registered office is The Heather Glen, Ainstable, Carlisle CA4 9QQ.