REGISTERED NUMBER: 10564457 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Tower Farm Garden Holiday Lets Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs G M Hill

REGISTERED OFFICE:

High Ridge Farm

Chalk Hill

Soberton

Southampton

Hampshire

SO32 3PH

REGISTERED NUMBER:

10564457 (England and Wales)

ACCOUNTANTS:

Butler & Co Alresford Limited

Chartered Accountants

The Old Stables

Sutton Manor Farm

Bishops Sutton

Alresford

Hampshire

SO24 0AA

FIXED ASSETS

Tangible assets

4

209,932

223,734

CURRENT ASSETS

Debtors

5

879

756

Cash at bank

116,339

109,666

117,218

110,422

CREDITORS

Amounts falling due within one year

6

305,963

305,721

NET CURRENT LIABILITIES

(188,745

)

(195,299

)

TOTAL ASSETS LESS CURRENT LIABILITIES

21,187

28,435

PROVISIONS FOR LIABILITIES

7

15,136

15,329

NET ASSETS

6,051

13,106

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

6,050

13,105

6,051

13,106

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 May 2026 and were signed by:

Mrs G M Hill - Director

1.	STATUTORY INFORMATION

Tower Farm Garden Holiday Lets 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Short leasehold

-

5% reducing balance basis

Plant and machinery

-

15% reducing balance basis

Fixtures and fittings

-

15% reducing balance basis

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

Totals

£

£

£

£

COST

At 1 February 2025

and 31 January 2026

276,045

60,510

3,163

339,718

DEPRECIATION

At 1 February 2025

78,471

36,316

1,197

115,984

Charge for year

9,878

3,629

295

13,802

At 31 January 2026

88,349

39,945

1,492

129,786

NET BOOK VALUE

At 31 January 2026

187,696

20,565

1,671

209,932

At 31 January 2025

197,574

24,194

1,966

223,734

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

VAT

158

-

Prepayments

721

756

879

756

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

418

419

VAT

-

575

Directors' current accounts

300,299

299,882

Deferred income

2,196

1,925

Accrued expenses

3,050

2,920

305,963

305,721

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

15,136

15,329

Deferred

tax

£

Balance at 1 February 2025

15,329

Capital allowances

(1,438

)

Losses

1,245

Balance at 31 January 2026

15,136

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the director, Mrs G Hill, increased the amount she loaned the company by £418 (2025: £1,817). At the balance sheet date the company owed the director £300,299 (2025: £299,882).

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs G M Hill.