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Registered number: 08785218
Countryside Marquee Hire Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Davey Grover Ltd
Chartered Accountants
4 Fenice Court
Phoenix Business Park
St. Neots
Cambridgeshire
PE19 8EP
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 08785218
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 543,559 680,132
543,559 680,132
CURRENT ASSETS
Stocks 6 2,975 3,250
Debtors 7 26,550 47,961
Cash at bank and in hand 504,234 588,829
533,759 640,040
Creditors: Amounts Falling Due Within One Year 8 (136,688 ) (239,379 )
NET CURRENT ASSETS (LIABILITIES) 397,071 400,661
TOTAL ASSETS LESS CURRENT LIABILITIES 940,630 1,080,793
PROVISIONS FOR LIABILITIES
Deferred Taxation (123,970 ) (169,390 )
NET ASSETS 816,660 911,403
CAPITAL AND RESERVES
Called up share capital 9 6 6
Income Statement 816,654 911,397
SHAREHOLDERS' FUNDS 816,660 911,403
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Page 2
For the year ending 30 November 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 Income Statement.
On behalf of the board
Mr J A Chignell
Director
26 May 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Countryside Marquee Hire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08785218 . The registered office is 4 Fenice Court, Phoenix Business Park Eaton Socon, St. Neots, Cambridgeshire, PE19 8EP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention 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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 10 years.
2.4. 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:
Freehold 10% on cost
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 33.3% on cost
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2024 30,000
As at 30 November 2025 30,000
Amortisation
As at 1 December 2024 30,000
As at 30 November 2025 30,000
Net Book Value
As at 30 November 2025 -
As at 1 December 2024 -
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 December 2024 3,677 1,004,114 225,626 5,966
Additions - 19,198 - -
Disposals - (80,045 ) - -
As at 30 November 2025 3,677 943,267 225,626 5,966
Depreciation
As at 1 December 2024 1,103 446,899 108,737 2,518
Provided during the period 368 79,550 29,225 516
Disposals - (33,933 ) - -
As at 30 November 2025 1,471 492,516 137,962 3,034
Net Book Value
As at 30 November 2025 2,206 450,751 87,664 2,932
As at 1 December 2024 2,574 557,215 116,889 3,448
Computer Equipment Total
£ £
Cost
As at 1 December 2024 2,473 1,241,856
Additions - 19,198
Disposals - (80,045 )
As at 30 November 2025 2,473 1,181,009
Depreciation
As at 1 December 2024 2,467 561,724
Provided during the period - 109,659
Disposals - (33,933 )
As at 30 November 2025 2,467 637,450
Net Book Value
As at 30 November 2025 6 543,559
As at 1 December 2024 6 680,132
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6. Stocks
2025 2024
£ £
Materials 2,975 3,250
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 13,960 43,519
Other debtors 12,590 4,442
26,550 47,961
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,704 1
Other creditors 71,285 73,499
Taxation and social security 63,699 165,879
136,688 239,379
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 6 6
Page 6