Yorkshire Spa Retreat (Helmsley) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10696077 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

YORKSHIRE SPA RETREAT (HELMSLEY) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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

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.

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

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.

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

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

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

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.

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

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Spa Retreats Limited.

The ultimate controlling party is M Dewhurst.