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REGISTERED NUMBER: 10696077 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

YORKSHIRE SPA RETREAT (HELMSLEY) LIMITED

YORKSHIRE SPA RETREAT (HELMSLEY) LIMITED (REGISTERED NUMBER: 10696077) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| YORKSHIRE SPA RETREAT (HELMSLEY) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | M Dewhurst

| F V Hobson

| L Sutton

| REGISTERED OFFICE: | Medina House

| 2 Station Avenue

| Bridlington

| East Yorkshire

| YO16 4LZ

| REGISTERED NUMBER: | 10696077 (England and Wales)

| ACCOUNTANTS: | Lloyd Dowson Limited

| Medina House

| 2 Station Avenue

| Bridlington

| East Yorkshire

| YO16 4LZ

YORKSHIRE SPA RETREAT (HELMSLEY) LIMITED (REGISTERED NUMBER: 10696077) |

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 79,262 |  | 115,257 |  |

Tangible assets | 5 | 8,837,687 |  | 8,406,663 |  |

8,916,949 |  | 8,521,920 |  |

CURRENT ASSETS

Stocks | 1,137,425 |  | 671,258 |  |

Debtors | 6 | 1,077,829 |  | 289,083 |  |

Cash at bank | 286,363 |  | 1,014 |  |

2,501,617 |  | 961,355 |  |

CREDITORS

Amounts falling due within one year | 7 | 3,066,900 |  | 1,949,778 |  |

NET CURRENT LIABILITIES | (565,283 | ) | (988,423 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 8,351,666 |  | 7,533,497 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 10,060,408 |  | 9,377,712 |  |

NET LIABILITIES | (1,708,742 | ) | (1,844,215 | ) |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | (1,708,842 | ) | (1,844,315 | ) |

SHAREHOLDERS' FUNDS | (1,708,742 | ) | (1,844,215 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

YORKSHIRE SPA RETREAT (HELMSLEY) LIMITED (REGISTERED NUMBER: 10696077) |

BALANCE SHEET - continued

31 DECEMBER 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

M Dewhurst - Director

YORKSHIRE SPA RETREAT (HELMSLEY) LIMITED (REGISTERED NUMBER: 10696077) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Yorkshire Spa Retreat (Helmsley) 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.

| Due to the ongoing support of the shareholders, the directors consider that the going concern basis of accounting remains appropriate.

| Turnover

| Turnover represents net invoiced sale of goods and services, excluding value added tax.

| Turnover relating to site fees is deferred and released over the term of the chargeable period, with the deferred amount being recorded as a current liability.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Private registration numbers are being amortised evenly over their estimated useful life of five years.

| Development costs are being amortised evenly over their estimated useful life of five years.

| Computer software is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2% on cost, excluding land element

| Hire fleet | - | 10% on reducing balance

| Park plant and equipment | - | 20% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Office and computer equipment | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

YORKSHIRE SPA RETREAT (HELMSLEY) LIMITED (REGISTERED NUMBER: 10696077) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 has implemented auto-enrolment pension in respect of all employees. Contributions are charged to the statement of income and retained earnings in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 48 (2024 - 43 ) .

4. | INTANGIBLE FIXED ASSETS

| Other |

| intangible |

| Goodwill |  | assets |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 60,000 |  | 123,975 |  | 183,975 |  |

| Additions | - |  | 1,000 |  | 1,000 |  |

| At 31 December 2025 | 60,000 |  | 124,975 |  | 184,975 |  |

| AMORTISATION

| At 1 January 2025 | 27,000 |  | 41,718 |  | 68,718 |  |

| Charge for year | 12,000 |  | 24,995 |  | 36,995 |  |

| At 31 December 2025 | 39,000 |  | 66,713 |  | 105,713 |  |

| NET BOOK VALUE

| At 31 December 2025 | 21,000 |  | 58,262 |  | 79,262 |  |

| At 31 December 2024 | 33,000 |  | 82,257 |  | 115,257 |  |

YORKSHIRE SPA RETREAT (HELMSLEY) LIMITED (REGISTERED NUMBER: 10696077) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | TANGIBLE FIXED ASSETS

| Park

| Freehold |  | Hire |  | plant and

| property |  | fleet |  | equipment

£ | £ | £ |

| COST

| At 1 January 2025 | 6,120,630 |  | 2,271,271 |  | 217,550 |  |

| Additions | 533,099 |  | 402,827 |  | 27,081 |  |

| Disposals | - |  | (104,216 | ) | - |  |

| At 31 December 2025 | 6,653,729 |  | 2,569,882 |  | 244,631 |  |

| DEPRECIATION

| At 1 January 2025 | 219,718 |  | 434,190 |  | 82,242 |  |

| Charge for year | 119,575 |  | 215,549 |  | 32,477 |  |

| Eliminated on disposal | - |  | (19,801 | ) | - |  |

| At 31 December 2025 | 339,293 |  | 629,938 |  | 114,719 |  |

| NET BOOK VALUE

| At 31 December 2025 | 6,314,436 |  | 1,939,944 |  | 129,912 |  |

| At 31 December 2024 | 5,900,912 |  | 1,837,081 |  | 135,308 |  |

| Office |

| Fixtures |  | and |

| and |  | Motor |  | computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 670,275 |  | 82,526 |  | 46,579 |  | 9,408,831 |  |

| Additions | 4,073 |  | 2,966 |  | 1,205 |  | 971,251 |  |

| Disposals | - |  | - |  | - |  | (104,216 | ) |

| At 31 December 2025 | 674,348 |  | 85,492 |  | 47,784 |  | 10,275,866 |  |

| DEPRECIATION

| At 1 January 2025 | 198,463 |  | 42,903 |  | 24,652 |  | 1,002,168 |  |

| Charge for year | 71,781 |  | 10,647 |  | 5,783 |  | 455,812 |  |

| Eliminated on disposal | - |  | - |  | - |  | (19,801 | ) |

| At 31 December 2025 | 270,244 |  | 53,550 |  | 30,435 |  | 1,438,179 |  |

| NET BOOK VALUE

| At 31 December 2025 | 404,104 |  | 31,942 |  | 17,349 |  | 8,837,687 |  |

| At 31 December 2024 | 471,812 |  | 39,623 |  | 21,927 |  | 8,406,663 |  |

| Included in cost of land and buildings is freehold land of £ 675,000 (2024 - £ 675,000 ) which is not depreciated.

| The net book value of tangible fixed assets includes £410,467 (2024 - £216,193) in respect of assets held under hire purchase contracts.

YORKSHIRE SPA RETREAT (HELMSLEY) LIMITED (REGISTERED NUMBER: 10696077) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 66,451 |  | 40,334 |  |

| Other debtors | 1,011,378 |  | 248,749 |  |

1,077,829 |  | 289,083 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | 77,302 |  | 94,096 |  |

| Hire purchase contracts | 135,184 |  | 134,914 |  |

| Trade creditors | 1,258,329 |  | 907,688 |  |

| Amounts owed to group undertakings | 112,794 |  | 49,579 |  |

| Taxation and social security | 29,921 |  | 87,927 |  |

| Other creditors | 1,453,370 |  | 675,574 |  |

3,066,900 |  | 1,949,778 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans | 2,688,008 |  | 2,382,745 |  |

| Hire purchase contracts | 302,400 |  | 59,967 |  |

| Other creditors | 7,070,000 |  | 6,935,000 |  |

10,060,408 |  | 9,377,712 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank overdraft | - |  | 51,683 |  |

| Bank loans | 2,765,310 |  | 2,425,158 |  |

| Hire purchase contracts | 437,584 |  | 194,881 |  |

3,202,894 |  | 2,671,722 |  |

| Bank loans and overdrafts are secured by legal charges over freehold properties owned by the company.

| Hire purchase contract liabilities are secured by specific charges over the individual assets being financed.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 10,000 | Ordinary | 1p | 100 |  | 100 |  |

YORKSHIRE SPA RETREAT (HELMSLEY) LIMITED (REGISTERED NUMBER: 10696077) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is Spa Retreats Limited.

| The ultimate controlling party is M Dewhurst.