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Registration number: 12838526

Talog Country Retreat Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 6

Talog Country Retreat Ltd

Company Information

Directors

Mrs Yovanah Appasamy Mr Arasen Appasamy

Registered office

Penrhiw Bailey Talog Carmarthen SA33 6PE

Talog Country Retreat Ltd

(Registration number: 12838526)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	19,547	2,614
Current assets
Debtors	6	-	1,372
Cash at bank and in hand		57,730	18,422
		57,730	19,794
Creditors: Amounts falling due within one year	7	(274,727)	(192,182)
Net current liabilities		(216,997)	(172,388)
Net liabilities		(197,450)	(169,774)
Capital and reserves
Called up share capital		2	2
Profit and loss account		(197,452)	(169,776)
Total equity		(197,450)	(169,774)

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 21 October 2025 and signed on its behalf by:
 

......................................... Mr Arasen Appasamy Director

Talog Country Retreat Ltd

Notes to the Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Penrhiw Bailey
Talog
Carmarthen
SA33 6PE

These financial statements were authorised for issue by the Board on 21 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Talog Country Retreat Ltd

Notes to the Financial Statements for the Year Ended 31 August 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	25% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

Talog Country Retreat Ltd

Notes to the Financial Statements for the Year Ended 31 August 2025

4	Loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	9,128	2,613

5	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 September 2024	10,453	10,453
Additions	26,061	26,061
At 31 August 2025	36,514	36,514
Depreciation
At 1 September 2024	7,839	7,839
Charge for the year	9,128	9,128
At 31 August 2025	16,967	16,967
Carrying amount
At 31 August 2025	19,547	19,547
At 31 August 2024	2,614	2,614

6

Debtors

	2025 £	2024 £
Other debtors	-	1,372
	-	1,372

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Taxation and social security		2,565	3
Directors' loan accounts	9	270,562	190,629
Other creditors		1,600	1,550
		274,727	192,182